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一、什么是养老保险体系(一)养老保险体系的定义养老保险是指通过各种专门的养老计划和养老储蓄计划提供养老收入——养老金。根据国际上的社会保险学界理论,一国的养老保险体制是由国家基本养老保险、企业或行业补充养老保险和个人储蓄养老保险三大支柱构成的。(二)养老保险的功能养老保险是养老保障体系的重要组成部分,是市场经济运行不可缺少的要件,对维护社会稳定和促进经济发展起着重要作用。从养老保险产生的历史过程和运作实践来看,养老保险又具备以下三个重要的功能:收入再分配功能、保险功能和储蓄功能。(三)养老保险的模式分类各国养老保险体系的模式选择差别,从运营过程来看,反映在基金的筹集方式、基金的管理和投资方式、养老金给付的受益方式等方面的不同。根据资金筹集过程不同的收支平衡方式,可分为:现收现付制、完全基金积累制和部分积累制三种;根据养老基金管理的机构的性质一般可分为政府集中管理和企业分散管理;根据基金的管理模式可分为纳入财政预算和不纳入财政预算,而其中纳入财政预算的模式,又可分为社会保
First, what is the pension system (A) Definition of pension insurance system Endowment insurance refers to the adoption of a variety of special pension plan and retirement savings plan to provide pension income - pension. According to the theory of social insurance in the world, the pension insurance system in a country consists of the three basic pillars of national basic pension insurance, enterprise or industry supplementary pension insurance and personal savings pension insurance. (II) Functions of Endowment Insurance Endowment insurance is an important part of the pension system, an indispensable requirement for the operation of market economy and plays an important role in maintaining social stability and promoting economic development. From the historical process of pension insurance and operational practice, pension insurance has the following three important functions: income redistribution, insurance and savings functions. (III) Pattern Classification of Endowment Insurance The mode selection of endowment insurance system varies from country to country. From the perspective of operation process, it is reflected in the differences in fund raising methods, fund management and investment methods, and benefits of pensions payment. According to the different ways of fund collection and disbursement, it can be divided into three categories: pay-as-you-go system, complete fund accumulation system and partial accumulation system. According to the nature of the institutions managed by pension funds, they can be divided into centralized government management and enterprise decentralization Management; According to the fund management model can be divided into the financial budget and not included in the budget, which include the financial budget model can be divided into social security