账户养老金记账利率的确定机制研究--兼论城乡居民基本养老保险制度改革被引量：1

Research on the Defined Mechanism of Pension Account Interest--Analysis on the Reform of Pension System on Urban and Rural Residents

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摘要记账利率是账户养老金制度运行的核心参数之一,现阶段城乡居民基本养老保险制度改革的一个关键问题是如何完善个人账户的记账利率机制。本文对国际上三种制度模式下记账利率的确定原则、基本原理和典型国家经验进行介绍,包括以智利为代表的“资本化账户”个人分散化投资模式、以新加坡为代表的中央公积金制,以及以瑞典为代表的“名义账户制”。本文回顾城乡居保制度的发展历程,探讨个人账户记账利率机制存在的问题,即利率水平低、缺乏收入关联确定机制、缴费激励不足,以及制度间不公平等。据此本文提出未来的三个改革选项:一是与城镇职工基本养老保险制度接轨,采用“名义账户”利率确定办法;二是完善现行记账利率政策,采用全国集中统一的投资利率;三是采用资本化账户分散投资模式,参保者个人获取市场回报率。 Accounting interest rate is one of the core parameters in the operation of the account pension system.One of the key issues in the current reform of the basic pension insurance for urban and rural residents is how to improve the mechanism of individual accounts’accounting interest rate.This paper introduces the determining principles,basic principles and typical national experiences of accounting interest rate under three international institutional models,including the“capitalized account”individual diversification investment model represented by Chile,the central provident fund system represented by Singapore and the“nominal account system”represented by Sweden.This paper reviews the history of the basic pension insurance for urban and rural residents and discusses its problems,such as low interest rates,lack of a defined mechanism related to income growth,low level of incentives to contribute and inequality issues between public pension systems.Therefore,this paper puts forward three reform options:first,to integrate with the basic pension system for urban enterprise employees and adopt the method of“nominal account”interest rate determination;second,to improve the current accounting interest rate policy and adopt a national centralized and unified investment interest rate;third,to use the capitalized account diversification investment model and the individual participants obtain market returns.

作者房连泉毛冰雪 MAO Bing-xue(University of Chinese Academy of Social Sciences)

机构地区中国社会科学院社会发展战略研究院中国社会科学院大学社会与民族学院

出处《华中科技大学学报（社会科学版）》 CSSCI 北大核心 2023年第4期37-47,共11页 Journal of Huazhong University of Science and Technology(Social Science Edition)

基金国家社会科学基金重点项目“加快建立基本养老保险全国统筹制度的改革路径研究”(20AGL027)。

关键词账户养老金记账利率城乡居民基本养老保险 account pension accounting interest rate the basic endowment insurance for urban and rural residents

分类号 F840.67 [经济管理—保险]

作者简介房连泉,中国社会科学院社会发展战略研究院研究员;毛冰雪,中国社会科学院大学社会与民族学院博士研究生。