摘要
分析了我国养老金制度所建立的现收现付制与基金积累制相结合的模式,指出其在制度设计和运行模式上存在的根本缺陷,建议为解决养老金制度转轨过程中出现的资金缺口,政府应该采取多渠道融资的解决路径,并在借鉴国际经验的基础上,大力发展企业年金制度和进一步完善个人账户管理模式。
Analyzing the mode that accounting on a cash basis of Chinese pension system combined with fund accumulation system, the paper points out the defect of which existing on the design and implementation, suggests that the government should take financing through many channels to solve the gap of the fund appearing in the course of transformation of the pension system. On the basis of using international experience for reference, the paper also advances the policy recommendations of developing the annuity system and perfecting the management mode of personal account.
出处
《山东工商学院学报》
2005年第4期28-34,共7页
Journal of Shandong Technology and Business University
关键词
资金缺口
隐性债务
企业年金
个人账户管理
gap of the fund
recessive debt
annuity of corporations
management of personal account
