摘要
目前,我国养老保险体系向部分基金积累制转轨过程中遇到了转制成本、隐形债务等一系列问题。事实上,我国不宜向基金积累制转轨,基金积累制的国际实践并不理想,其本质上具有不能增加福利、管理成本高昂、外部条件不具备等缺陷。而我国现阶段具备"艾伦条件"仍然满足、人口高龄化程度相对较低、可吸收大量新增工业人口加入养老保险体系等有利因素。对此,现收现付制仍然是我国养老保险体系的最佳选择。
At present,China pension insurance reform is undergoing the period,which is transforming pay-as-you-go scheme into partial funded scheme.We are encountering some problems,which mainly include the cost of transition and hidden debts,and so on.In fact,the funded scheme is not proper in China.Because the practice of various nations doesn t achieve the goals which are wished;the funded scheme does not increase welfare in nature;the management cost of the funded scheme is very high;the outside conditions of the ...
出处
《长春金融高等专科学校学报》
2009年第4期20-22,共3页
Journal of Changchun Finance College
