做实养老个人账户完善制度模式的研究

养老保险个人账户的＂空账＂运行一直是影响养老保险制度发展和完善的瓶颈,也是社会普遍关注的突出问题。本文提出通过完善基本养老保险制度模式,解决个人账户＂空账＂问题的改革方案：将现行基本养老保险制度分为国家基本养老保险制度、地方养老保险制度、独立的个人账户养老金制度,再加上企业年金、商业人寿保险等,构成我国养老保障的制度体系。

Study on The Model:Fulfilling The Individual Accounts of Old-age Insurance by Perfecting The Overall System

The empty accounts phenomenon in the operation of the old-age insura nce's individual pension accounts has always been the bottleneck for the develo pment and perfection of the old-age insurance system,as well as an outstanding problem concerning the public in general.In this article,a reform program is p ut forward,which suggests that the basic old-age insurance system be perfected so as to address the problem of the individual empty account.In the reform p rogram,the existing basic old-age insurance syste...