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随着我国人口老龄化的发展,养老保障资金支出规模逐渐扩大。从“三支柱”角度分析吉林省养老保险资金筹措的现状,发现吉林省养老保险资金结构不尽合理,第一支柱中的财政投入能力有限,第二、三支柱对养老保险资金的支持力度尚未显现,养老保险资金缺乏可持续性的积累机制。结合国外发达国家养老保险资金筹措的先进经验,在财政支付能力有限的情况下,筹措养老保险资金的渠道应向第二、三支柱拓展,发展企业年金和商业养老保险,从多渠道筹措养老保险资金,以缓解养老保险资金短缺的状况,实现养老保险资金的保值和增值。
With the development of population aging in our country, the scale of expenditure on pension funds is gradually expanding. From the perspective of “three pillars”, this paper analyzes the status quo of fund-raising of pension insurance in Jilin Province and finds that the fund structure of pension insurance in Jilin Province is not reasonable. The first pillar has limited financial input capacity and the second and third pillars support pension funds The intensity has not yet appeared, pension funds lack of sustainable accumulation mechanism. In combination with the advanced experience of pension financing in developed countries, with the limited financial capacity, the channels for raising funds for pension insurance should be extended to the second and third pillars to develop enterprise annuity and commercial pension insurance and raise pension insurance from multiple sources Funds to ease the shortage of pension funds, the realization of pension insurance funds and value-added.