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20世纪80年代以来,各国纷纷对其公共养老金进行改革,将现收现付的融资模式转向部分或完全基金积累制。转变的实质是把养老金的风险从政府和雇主转移到个人身上。为了保证改革的顺利进行以及员工退休后的经济安全,一些国家政府提出为强制个人缴费的账户养老金提供一定的收益担保制度。本文对政府提供的养老金担保的形式和各国经验进行分析,以期为中国的养老金改革提供思路性建议。
Since the 1980s, all countries have carried out reforms on their public pensions and shifted the pay-as-you-go financing model to partial or complete fund accumulation. The essence of the change is the transfer of pension risks from the government and employers to individuals. In order to ensure the smooth progress of the reform and the economic security of employees after their retirement, some governments have proposed to provide a certain income guarantee system for compulsory individual contributions to the account of the pensions. This paper analyzes the forms of pension guarantees provided by the government and the experiences of other countries in order to provide thoughtful suggestions for the pension reform in China.