国内外完善养老保险制度研究的文献综述

随着我国老龄化进程的加快,养老问题的严峻性日益凸显,养老保险制度的进一步优化完善,成为近年来国内养老保险领域专家和学者关注的焦点.本文通过梳理国内外关于养老保险制度完善相关研究文献发现,相对于国外专家和学者围绕公共养老保险的央地责任分摊、多层次养老保险体系的构建与优化、推进养老保险基金的可持续性,以及养老保险效率提升等开展的探讨和研究,国内学者更多聚焦于养老保险制度本身的设计和重构、多层次养老保险体系的健全完善、税收激励推动养老保险结构化均衡发展,以及养老保险运行效率提升等视角,并由此提出完善我国养老保险制度的未来主要方向.

A Literature Review about the Domestic and Foreign Research on Further Improvement of the Pension Insurance System

With the acceleration of China's aging process,the seriousness of the pension problem has become increasingly prominent.The further optimization and improvement of the pension insurance system has become the focus of the domestic pension insurance experts and scholars in recent years.This article combs through domestic and foreign research literature on the improvement of the pension insurance system and finds that,compared with foreign experts and scholars who mainly pay more attention to the central and local responsibility apportionment of public pension insurance,the construction and optimization of a multi-level pension insurance system,and the promotion of the sustainability of pension insurance funds(Active immigration policies,parameterized reforms and structural reforms,etc.),and the improvement of pension insurance efficiency,domestic scholars are more focused on the design and reconstruction of the pension insurance system itself, and the soundness of the multi-pillar pension insurance system, the tax incentives to promote the structural and balanced development of pension insurance, and the pension insurance operation efficiency etc.. The article proposes the main future directions for improving China's pension insurance system.