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1993年,在党的第十四届三中全会上,我国首次明确提出建立社会统筹与个人账户相结合的城镇企业职工基本养老保险制度,社会统筹实行现收现付制的财务机制,个人账户实行基金完全积累制的财务机制,以此实现代际公平与个人缴费激励机制的有机结合,并期望通过建立个人账户基金积累,积极应对人口老龄化加速发展背景下老年经济保障的支付压力。但由于制度建立初期对“转制成本”主要实行制度内部消化策略,导致我国城镇企业职工基本养老保险制度长期处于“统账结合、混账管理、空账运行”的状态,“统账结合”基本养老保险制度改革的目标几近落空。从2001年7月开始,
In 1993, at the Third Plenary Session of the 14th CPC Central Committee, for the first time in China, China explicitly proposed the establishment of a basic old-age insurance system for urban workers and staff members in their integration of social pooling and personal accounts, the implementation of the pay-as-you-go system through social pooling, the personal account We will implement a fully integrated financial mechanism so as to realize the organic combination of intergenerational fairness and individual payment incentives. We hope that through the establishment of a personal account fund, we will actively cope with the pressure of payment for economic security for the elderly in the context of accelerated population aging. However, due to the internal digestion strategy of “system cost” mainly implemented during the initial period of system establishment, the basic endowment insurance system of urban enterprise workers in our country has long been in a state of Binding "The goal of the reform of the basic pension system is almost empty. From July 2001 onwards,