公共养老储备基金融资政策研究——国际经验及其启示

目前多数国家都是在对其未来的养老金债务进行精算的基础上确定其养老储备基金的规模及政府注资的法定义务，并将财政拨款、公共资源收入和国有资产变现收入及其分红等作为养老储备基金的主要来源。目前，我国现行法律的相关规定难以保证全国社保基金具有一个稳定的资金来源，不利于全国社保基金发挥战略储备基金的作用。应借鉴发达国家的经验，在相关法律中对全国社保基金作为养老储备基金的性质、支出范围和目标规模以及每年划入全国社保基金的资产种类、数额等予以明确的界定，以确立全国社保基金可持续发展的制度基础。

On the Financing Policy of Public Pension Fund Reserves -- International Experiences Highlights

Most of countries decide on the scale of their own pension fund reserves basing on the actuarial calculation of their respective implied pension liability in the future and the statutory duties to finance pension system are undertook by the government thereout, Financial allocation and the public revenue from state-owned resource and the earnings as dividends or by realization of state-owned assets are the main resources of public pension fund reserves, At present, it is difficult to assure the regular resources of SSF relying on the relevant regulations and is not conducive to its role as a pension fund reserves. Therefore, based on the successful programs in the developed countries, we should perfect our relevant laws and regulations.