关于个人账户功能实现问题

把个人账户引入中国养老保险制度是社会保障制度创新模式的核心,也是国际上养老保险制度改革的潮流。在传统的“现收现付”养老保险制度已经实施多年且已达到相当成熟阶段的许多工业化国家,目前普遍感到一个日益迫切的问题就是急剧膨胀的保险费用对政府的压力以及对经济发展的制约。这就迫使各国政府开始对运行多年的养老保险制度重新评估和调整乃至改革。一般认为,公共年金制度有两个致命的缺陷:一是容易受社会人口结     

老龄化与养老金体制调整:以日韩为借鉴

老龄化逐渐成为世界各国关注的焦点,由老龄化所带来的养老保险制度的探索,也随之不断推进。本文比较分析中日韩三国老龄化及养老金制度发展的异同,从而借鉴日韩应对老龄化,建设公共养老金制度的经验。对中国养老金制度发展和改革有重要的现实意义。     

解决我国人口老龄化问题的措施探讨

我国养老保险制度改革中所面临的最重要的一个问题就是如何摆脱人口老龄化的压力和保障制度的持续性。在这一改革的不懈努力中,我国政府有关部门和研究养老保险制度的学术界都在积极研究当今各国养老保险制度改革的经验和教训,从而探讨出适合我国实际的改革措施。     

中国养老保险个人账户管理研究

鉴于世界各国普遍面临的严重的人口老龄化趋势,各国纷纷对其养老保险制度进行减轻国家财政压力、强调个人责任及发挥市场机制的改革趋势。本文通过对中国养老保险个人账户管理的分析比较,提出适合"统账结合"制度的养老保险基金管理模式改革建议,并对存在的现实障碍提出相关解决措施。     

公务员养老保险制度改革探讨

文章从公务员工资制度、养老制度责任主体、养老金增长机制及地方改革出现的问题这四个方面来探讨公务员养老保险改革问题原因。文章认为公务员养老保险制度改革不仅仅在制度内部进行调整,还要转变公共意识,完善企业年金、公务员财产申报等配套制度。     

国外基本养老保险制度的比较研究

由于世界各国政治制度不同,经济发展水平不等,历史传统各异,不同国家养老保险制度之间存在较大差异。尽管世界各国养老保险制度的设计五花八门,但几乎都是由一些基本要素所构成,例如,资金来源、财政方式、给付水平及支付条件等。本文从基本养老保险的几个基本要素出发,对西方主要发达国家具有成效的基本养老保险制度作一比较,希望对我国的基本养老保险改革提供借鉴。     

养老保险三论

养老保险制度的深化改革,是完善社会保障体系的重要内容。延迟退休年龄、调整目标模式、改进调整机制应是今后养老保险制度改革的主要任务。延迟退休年龄从世界各国的现状和发展态势看,发达国家领取养     

我国调整和完善城镇职工基本养老保险制度的理论与实践评析

一、调整和完善城镇职工基本养老保险制度的背景 20世纪80年代前，绝大多数国家的养老保险制度采用的都是现收现付制。20世纪80年代以来，随着全球老龄人口比重不断加大，现收现付制养老模式的缺陷逐步显露，各国纷纷兴起了对养老保险制度的改革。主要的改革趋势有以下几种：     

世界各国退休年龄调整趋势

上世纪80年代以来,随着人口老龄化速度的加快,传统的养老保险制度面临着越来越严峻的挑战。世界各国纷纷开始改革养老保险制度,增强可持续发展能力。在诸多改革措施中,调整领取养老金的法定退休年龄是比较普遍的做法。     

我国公共养老保险基金财务风险与对策分析

公共养老保险基金的财务风险体现为基金财务失衡，引起公共养老保障功能的下降，公共养老保险制度相关主体的财政负担加重，诱发公共养老保险制度的信任危机，在老龄化和通货膨胀的影响下会加重这些危机带来的消极影响。本文以我国公共养老保险制度为基础，分析部分累积式下基金运行风险危害的产生和恶化过程，并提出对策。     

养老金支付缺口：口径、方法与测算分析

基于精算和会计原理,本文对养老金支付缺口的内涵、口径和评估方法做了系统梳理和对比分析,并在不同口径和方法下,对我国城镇基本养老保险社会统筹基金的支付缺口进行了测算,分析了人口、经济和制度因素变动对测算结果的影响。结论表明,尽管在不同评估目的下,养老金支付缺口有不同的评估口径和评估方法,选择不同的精算假设,会得出有差异的评估结果,但在人口老龄化和人口长寿的总体趋势下,我国的养老金支付缺口呈现不断增大的趋势,如果不改革现行制度,养老金的财务可持续性将面临挑战。     

基本养老保险基金：做实账户制还是名义账户制？

我国城镇企业职工基本养老保险个人账户在本质上体现的是养老权而不是财产权,基本养老保险个人财户权益的根本意义在于保障企业职工的社会养老权。我国从2001年开始实行做实企业职工基本养老保险个人账户试点,这不仅未能化解养老金支付风险,而且加大了养老保险基金保值增值难度,基金贬值程度也随着做实比例的提高而增大。另外,做实个人账户抬高了储蓄率并抑制了投资和消费需求,对经济发展产生了挤出效应。为解决上述问题,应建立更加公平可持续的养老金制度,通过名义账户制从根本上体现企业职工的财产权和社会养老权,解决做实账户制所出现     

我国基本养老保险个人账户“空账”问题及对策研究

我国基本养老保险个人账户制度是基于传统的现收现付制的养老保险制度面临不可持续发展的财务困境的背景下发展起来的。本文通过对养老保险改革的研究,归纳总结了引起养老保险个人账户"空账"问题的原因,并针对这些原因,提出了具体的应对措施,希望能为改善我国的养老金个人账户"空账"问题改革事业做出一丝贡献。     

人口老龄化背景下发达国家社会保障事业面临的财政压力

本文用数据详细介绍了人口老龄化给发达国家的社会保障事业带来了巨大压力,政府支出中用于社会保障和医疗保险的比例在以越来越快的速度上升,财政赤字和政府债务不断攀升.虽然老年人抚养比上升是导致这一结果的一个重要因素,但养老金制度和其他相关社会保障制度所导致的老龄人口劳动参与率的下降至少同样重要.这对于正处在建设初期的中国社会保障制度有着既现实又深远的借鉴意义.     

Labor supply and the optimality of Social Security

Traditional economic theory predicts that an unfunded public pension system can be justified on the basis of its ability to provide intergenerational transfers, and also for its ability to provide partial insurance against mortality and labor income risks. In this paper, I demonstrate that the quantitative importance of these traditional roles depends on how the pension system distorts households' labor supply decisions. Using a general-equilibrium life-cycle consumption model calibrated to the U.S. economy, I show that these distortions can be large enough to erase much of the traditional welfare gains from Social Security. I also find that this fact is robust within the range of labor supply elasticities usually encountered in the macroeconomic literature.     

Can social security be welfare improving when there is demographic uncertainty?

This paper studies the welfare implications of a PAYG pension system in an overlapping generations (OLG) model with demographic uncertainty and incomplete markets. In the absence of public pensions, small cohorts tend to be favoured by the changes in relative prices implied by demographic shocks. PAYG defined-benefit systems can help to share the financial risks created by this type of demographic uncertainty across generations. Our careful quantitative analysis test this possibility with unfavourable results: the overall welfare impact of the public pensions is negative, due to the prominence of the crowding-out effect over the insurance effect.     

INSURANCE BY GOVERNMENT OR AGAINST GOVERNMENT? OVERVIEW OF PUBLIC RISK MANAGEMENT POLICIES

In what contexts is it desirable that the government, rather than the private sector, takes on the role of an insurer and helps people reduce risks? Our discussion implies that while in a number of areas individuals benefit from well-designed insurance provided by their government, ill-designed public policies (for example existing pay-as-you-go pension systems) force individuals to insure against their government. It is further discussed how governments could improve their risk managing role in many areas by using income contingent loans, provided the country has high-quality institutions and governance. Such loans to artists, sportspeople, flood victims or collapsing financial institutions would replace the existing nonrepayable transfers, grants, subsidies and bailouts. Using a simple efficiency-equity-sustainability framework for comparing income contingent schemes with conventional public and private insurance policies, we document that this would enable governments to extend their insurance assistance to a greater number of people and institutions – in a way that is not only equitable but also efficient and fiscally sustainable.     

我国企业职工非因工死亡待遇制度浅析

随着企业职工基本养老保险制度改革的深化,特别是企业退休人员基本养老金计发办法的改进和离退休人员基本养老金调整机制的逐步建立,我国现行企业职工和离退休人员非因工死亡的遗属待遇已不适应养老保险制度改革的需要,我国应尽快建立统一的企业职工非因工死亡待遇制度。     

The impact of changes in second pension pillars on public finances in Central and Eastern Europe: The case of Poland

This paper studies the impact of the recent weakening of Poland's fully funded defined contribution second pension pillar on (i) the long-term sustainability (the deficit and implicit debt) of the full pension system and (ii) the implications for pension benefits (gross replacement rates). Simulation results, based on a stylised version of the Polish pension system, show that, in the baseline scenario, the weakening of the second pillar would permanently lower future pension system debt, chiefly as a result of a cut in replacement rates. But using a combination of pessimistic assumptions including strong population ageing, low real wage growth and an indexation of existing pension benefits on nominal wage growth rather than inflation coupled with bringing in tax expenditures related to the third voluntary pension pillar and an increase in the share of minimum pensioners leads to higher pension system deficits and eventually more public debt at a very long horizon. The simulation results also suggest that if Poland had not transformed its pay-as-you-go first pension pillar into a defined contribution from a defined benefit system, the weakening of the second pillar would deteriorate fiscal sustainability relatively quickly in the baseline scenario. This result suggests that the Hungarian pension reversal would reduce deficit and debt only temporarily, mainly because of Hungary's costly defined benefit first pension pillar: the weakening of the second pillar is tantamount to swapping low current replacement rates (in the defined contribution second pillar) against high future replacement rates in the defined benefit first pension pillar.     

养老保险统筹层次收入再分配系数及全国统筹类型研究

本文从社会统筹养老保险的收入再分配功能入手,根据养老金计发办法及约束因素,提出“基础养老金收入再分配系数”原理和数理模型,据此延伸出分层平均统筹类型与分比例统筹类型下全国统筹各方案,测算全国统筹各方案下的收入再分配系数并依据希克斯改进、生存公平、劳动公平三种检验,评估全国统筹各方案的收入再分配效果。研究表明：选择方案5（10%替代率中央统筹分比例统筹类型）作为养老保险全国统筹起步方案,实现了适度的收入再分配,可以稳妥地衔接地区之间的利益关系,实现省级统筹向全国统筹的合理对接。