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| 做实个人账户观点综述与试点评价 | |
| 引用本文： | 万树,蔡霞,郭旭.做实个人账户观点综述与试点评价[J].社会保障研究,2012(6):41-45. |
| 作者姓名： | 万树 蔡霞 郭旭 |
| 作者单位： | 1. 南京审计学院经济学院,江苏南京,211815;审计署长春特派办,吉林长春,130021 2. 南京审计学院经济学院,江苏南京,211815 3. 审计署长春特派办,吉林长春,130021 |
| 基金项目： | 本文为“江苏高校优势学科建设工程资助项目”和“南京审计学院人才引进资助项目”的成果. |
| 摘 要： | 围绕我国城镇企业职工基本养老保险个人账户做事与否的问题,目前主要存在做实、逐步做实和不做实三种基本观点,而分歧的焦点集中在“个人账户是养老权还是财产权”上.做实个人账户试点的诸多弊端正是忽视了养老权这个实质,从而在宏观、中观和微观三个层面加大了我国统一社会养老保险体系的转型成本,并延缓了我国统一社会养老保险制度的建立. |
| 关 键 词： | 企业职工 基本养老保险 个人账户 做实个人账户 |
Perspectives Overview and Pilot Evaluation of Replenishing Individual Accounts |
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| WAN Shu , CAI Xia , GUO Xu.Perspectives Overview and Pilot Evaluation of Replenishing Individual Accounts[J].Social Security Studies,2012(6):41-45. | |
| Authors: | WAN Shu CAI Xia GUO Xu |
| Institution: | WAN Shu CAI Xia GUO Xu |
| Abstract: | There are such three basic viewpoints about the individual accounts for basic pension insurance as replenishing thoroughly, gradually or not at all, and the focus lies on ＂personal accounts embodies a pension right or a property right＂. Many abuses of personal accounts pilot neglects the substance of the pension right so in force increasing the cost of the unified social endowment insurance system transformation at the macro, meso and micro levels, and delays a unified social endowment insurance system the establishment. |
| Keywords: | urban enterprise employees basic pension insurance individual accounts replenishing individualaccounts |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |