摘要
在世界范围内的社会保障改革浪潮中 ,实行待遇确定型现收现付制的拉美和欧美国家纷纷向缴费确定型积累制模式转型。但是在转型过程中它们无一不遇到一个难以克服的转型成本问题。 1995年以来 ,欧亚六国经过研究和探索 ,找到了一个较好过渡性办法 :“名义账户”制。几年的实践证明 ,“名义账户”制基本上是成功的 ,它被称为是社会保障一个重要的制度创新 ,受到了发展中国家的广泛关注。本文对“名义账户”制的概念、定义、基本特征进行了论述 ,对其利弊进行了较为深入的分析 ,并指出了其在社会保障历史演进中的地位和作用。最后 ,对“名义账户”制在中国的适用性问题做了探讨 ,认为在解决当前运行中的“空账运转”即转型成本问题过程中 ,它至少是一个最优化的过渡办法 ,在对其经过适合中国特殊国情的 7个方面的“适当变形”和重塑之后基本上是可行的。
In the worldwide trend of social security reform,many Latin American,European,and other countries are shifting from a PAYGO DB to a FF DC scheme,but they all face the problem of transition costs,i.e.,who pays for the present retirees.In 1995,six countries in Europe and Asia designed and implemented an innovative scheme,the NDC (Notional Defined Contribution),by which they can avoid the transition costs.Their experiences in the past 7-8 years show that they have been successful in their transitions,thus attracting much worldwide attention,especially from other nations undergoing transition.Is the NDC scheme feasible for China?This is the main topic of this paper,in which the author discusses the strengths and weaknesses of the NDC,and its feasibility with respect to the half-funded scheme that was set up more than ten years ago in China.Given that present old-age pensions have'empty individual accounts,'without capitalization and accumulation of contributions,it is time to shift from the half-funded scheme to the NDC,which will be beneficial to China if policymakers revise and specify some of the functions of the NDC,for instance by re-designing the NDC in seven ways according to China's specific situations.
出处
《世界经济与政治》
CSSCI
北大核心
2003年第5期56-61,共6页
World Economics and Politics
