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1997年我国正式确立基本养老保险采取以社会统筹与个人账户相结合为特征的混合型的养老保险模式。从理论上说,这一模式有利与体现了公平与效率的结合,但在实际运作中,已出现严重的“空账”问题。“空账”问题使我国现行的养老保险制度实际运行困难重重。所以本文就是想针对养老保险制度改革中出现的“空账”问题,分析其原因及后果,并探讨其切实可行的解决办法。
In 1997, China officially established the basic old-age insurance and adopted a hybrid old-age insurance model characterized by social pooling and individual accounts. In theory, this model is advantageous and embodies the combination of fairness and efficiency. However, in actual operation, there has been a serious “empty” problem. The problem of “empty credit” makes the current pension insurance system in our country run into difficulties in actual operation. Therefore, this article aims to analyze the causes and consequences of “empty accounts” in the reform of the pension insurance system and to explore its practical solutions.