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作为社会主义市场经济体制的重要组成部分,我国社会保障体系建设近年来取得了显著成效,体现市场经济发展要求,符合我国国情的社会保障体制框架和运行机制得到了初步确立。在社会保障体制改革中,职工基本养老保险由现收现付制向基金积累制的转变,无疑是—项最为重要的制度创新。它在微观层面上强调了企业和职工对社会保险个人账户的缴费积累义务,在宏观层面上则要求形成一个资金充足,安全运营、确保偿付的社会保障基金。因此,资金的筹集和运用,在新的社会保障体制运行中占据着十分重要的位置。
As an important part of the socialist market economic system, the construction of China’s social security system has achieved remarkable results in recent years. The social security institutional framework and operational mechanism that embody the requirements of market economy development and our country’s conditions have been initially established. In the reform of the social security system, the transformation of the basic old-age insurance for employees from the pay-as-you-go system to the fund accumulation system is undoubtedly the most important institutional innovation. At the micro level, it emphasizes the obligation of enterprises and staff to pay contributions to individual accounts of social insurance and at the macro level, it requires the formation of a social security fund with sufficient funds, safe operation and guaranteed repayment. Therefore, the mobilization and application of funds occupy a very important position in the operation of the new social security system.