中国企业职工基本养老保险名义账户制度研究

针对我国企业职工基本养老保险个人账户制度发生异化的现状,本文提出了变堵为疏的思路,认为有必要进行参量改革,实行名义账户制。从三个维度对典型名义账户制养老金计划进行了描述,构建了典型名义账户制养老金计划的均衡模型,既应用瑞典的经验证明了均衡模型的科学合理性,又应用均衡模型对名义账户制养老金计划在我国的可行性进行了实证分析。

The nominal account system for Chinese enterprise basic social pension insurance

In view of the heteorization of the individual account system for Chinese enterprise basic social pension insurance,the paper proposed to change from blocking to channelizing.It suggested to reform on the parameters and apply a nominal account system.The paper described the typical nominal account for social pension programs from three dimensions,and created an equilibrium model for a typical nominal account.It referred to Swedish experiences to demonstrate the rationality of the equilibrium model,and furth...