文档介绍：中国养老保险制度改革研究
摘要
中国养老保险制度于 1995 年开始施行改革从现收现付制转向引
入个人账户与社会统筹相结合的部分积累制制度变革后随着人口老
龄化压力的不断增加养老保险资金出现巨额缺口个人账户空账问
题突出本文主要在于分析改革过程中所出现的这些有关资金积累方面
的问题探究问题产生的原因与根源并尝试提出一些对策
文章首先从历史角度对整个养老保险制度及理论的形成和确立过程
做了简要论述旨在说明养老保险中政府责任的重要性以及完善制度的
必要性接着论述了中国养老保险制度的沿革与变迁说明其改革的历
史背景与主要内容
对于改革中出现的问题则主要集中在养老金巨额资金缺口和个人
账户空账两个问题上进行分析从历史角度来说这是我国人口老
龄化带给制度的巨大压力从制度层面上来说由于新旧制度的变革
养老保险资金从无任何积累转换到强调个人账户的积累为基础而老
人与中人的存在产生了养老金隐性债务带来巨额的转制成本
问题制度层面存在的另一原因是将社会统筹与个人账户统一在部
分积累制的框架当中实际上将旧制度下显性的现收现付制变成了现
行制度中的隐性的现收现付制使得在个人账户上进行积累的改革初衷
落空
要解决中国养老保险资金积累方面的这些问题需要进一步深化和
完善新的养老保险制度 2000 年我国选择了统账分离做小做实个
人账户此外还应当多渠道筹集资金解决转制成本问题并逐步建立
起多层次的养老保险体系
关键词现收现付制部分积累制资金缺口个人账户隐性债务
转制成本
STUDY OF THE REFORMS IN CHINESE OLD-AGE
INSURANCE SYSTEM
ABSTRACT
China has taken reforms in the old-age insurance system since 1995,
shifting it’s old-age insurance model from the previous one of pay-as-you-go
to the new one of partially-funded scheme. After the system transform, a lot
of problems took place in the process of reforms. There es more and
more shortness on the pension funds, and the personal accounts didn’t get the
expectant accumulation. In this study, I tried to find the whys and wherefores
of those problems and give some advices.
First part is the review of the history of old-age insurance system in
whole world and in China. These two parts are used to explain why
governments should take the responsibilities in the old-age insurance and the
necessary of a perfect system.
Then, I made analyses of the problems that had occurred in the reforms
from two aspects: shortness on fund and the vacancy of personal accounts.
Historical reason is the boosting population aging trends. The institutional
reason is the transform from old model needing no accumulation to the new
one that insists the accumulation on personal accounts. This change brings
about the recessive liabilities of pension funds. Another institutional reason is
that the partially-funded scheme didn’t have prospective ef