摘要
从国际比较出发,分析了现收现付公共养老金计划的结构特征,指出了发达国家公共养老金制度的三个层次,明确了国家养老储备金在其中的功能和定位,并以此为基础分析了公共养老金计划中国家、企业和个人的责任划分以及中国基本养老保险制度的设计缺陷,提出了相关政策建议,指出了国家养老储备金在中国养老体制改革中的多重责任。
International contrast shows that the public pension system of developed countries includes three parts or levels generally, the three levels have clear responsibility delimitation, among which the national pension reserve fund is to be pay the balance deficit of future pension need of aging people. This paper suggests that China should adjust the internal structure of responsibility boundary line of basic pension system, draw lessons from developed countries and definite many - sided responsibility of national pension reserve fund as soon as possible.
出处
《人口与发展》
CSSCI
北大核心
2009年第4期94-100,共7页
Population and Development
关键词
国家养老储备金
现收现付
多重责任
national pension reserve fund
pay - as - you - go
multiple responsibility
