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我国“统账结合”养老保险制度中的社会统筹和个人账户的风险受到不同因素的影响,退休年龄的调整将有效地控制社会统筹制度的风险和需要的财政补贴,但是由于我国个人账户的记账利率和工资增长率之间很可能存在长期性的差距,其导致的基金保值增值的困难使个人账户成为养老保险制度的主要风险来源,为了避免个人账户养老金待遇的下降需要财政补贴水平的大幅增加,因此需要对个人账户制度的运行模式进行调整。
The social pooling and the risk of individual accounts in China’s pension insurance system are affected by different factors. The adjustment of the retirement age will effectively control the risks of the social pooling system and the financial subsidies needed. However, as a result of our personal accounts There is likely to be a long-term gap between the recording interest rate and the wage growth rate. The difficulty of maintaining and increasing the value of the fund leads to making individual accounts a major source of risk for the pension insurance system. Financial subsidies are required to avoid the decline in the pension treatment of individual accounts Therefore, the operating mode of the personal account system needs to be adjusted.