第二轮养老金改革的兴起与个人账户制度渐行渐远——拉美养老金私有化改革30年之反思

1981-2011年,拉美养老金改革已有30年历程。30年里,拉美地区既经历了由现收现付制向个人账户制转变的第一轮养老金私有化改革;也正在经历着重视公共因素和社会因素在养老金制度中的作用、完善个人账户制度的第二轮养老金改革浪潮。首先在对拉美第一轮养老金改革回顾的基础上,对第二轮养老金改革出现的背景进行了分析,说明个人账户制度较低的覆盖水平、较高的管理成本以及缺乏共济功能等自身缺陷,以及拉美"后新自由主义"的兴起,为第二轮养老金改革奠定了基础,提供了良好契机;其次,对第二轮养老金改革的主要情况进行了阐释,主要集中于个人账户制度"国有化再改革"、公共养老金制度的复兴以及个人账户制度的完善等三个方面;最后,由于拉美人口老龄化以及财政压力,对个人账户制度的改革将会继续进行下去,第二轮养老金改革也会相伴而行,二者一定程度上反映了市场与政府、国有与私有、路径突破与路径依赖的关系。

The Raise of the Second Round of Pension Reform and Moving Away from Individual Retirement Acconts -- Rethinking After Latin Ameriea~ Pension Reform Has Gone 30 Years

Since 1981, the pension reform in Latin America has been 30 years. In those years, this area has gone two rounds of pension reforms. First round is the privatization of pension that makes PAYG into IRAs, while during the second round, public sectors are reinforced and IRAs are improved. In this article, based on the review of first round of pension reform, the background of the second round of reform was analysed. The low coverage of IRAs, its high administration fees and lacking of redistribution function lead to re-reform. The raise of Post-Neo-liberalism in Latin America has also promoted the emergence of the re-reform. The second round of reform mainly focuses on renationalization of IRAs, renaissance of public pension and improvement of IRAs. At last, due to the aging and fiscal pressure in Latin America, the reform of IRAs and second round of reform will go together. The relationship of the both in some degree reflects relation of market and government, national ownership and private ownnership, path-breaking and path-dependence.