CAJ | 학술논문

产生于不同历史条件下的我国各类社会养老保险制度，呈现出明显的城乡二元结构和“碎片化试点”等特征。建立健全政府补贴和个人缴费相结合形式的社会养老保险制度是我国社会养老保险制度的发展方向。我国社会养老保险制度整合路径和实现步骤主要包括：将国家政府机关、事业单位人员养老金制度由现收现付模式改革为“社会统筹+个人账户”相结合模式；将城镇职工基本养老保险制度、有固定工作农民工养老保险制度整合为城乡职工社会养老保险制度；进一步加大新农保、城居保制度的整合力度，实现城乡居民社会养老保险制度的实际运作；在此基础上，将城乡居民社会养老保险制度、城乡职工养老保险制度、公务员社会养老保险制度整合为国民养老金制度，建立多层次的社会养老保险制度。
산생우불동역사조건하적아국각류사회양로보험제도，정현출명현적성향이원결구화“쇄편화시점”등특정。건립건전정부보첩화개인격비상결합형식적사회양로보험제도시아국사회양로보험제도적발전방향。아국사회양로보험제도정합로경화실현보취주요포괄：장국가정부궤관、사업단위인원양로금제도유현수현부모식개혁위“사회통주+개인장호”상결합모식；장성진직공기본양로보험제도、유고정공작농민공양로보험제도정합위성향직공사회양로보험제도；진일보가대신농보、성거보제도적정합력도，실현성향거민사회양로보험제도적실제운작；재차기출상，장성향거민사회양로보험제도、성향직공양로보험제도、공무원사회양로보험제도정합위국민양로금제도，건립다층차적사회양로보험제도。
Produced in different historical conditions of our social endowment insurance system,presents two structure in urban and rural areas and "obvious fragmentation pilot" characteristics. Establish a sound government subsidies and individual contributions together social endowment insurance system is the development direction of China's social pension insurance system. Social endowment insurance system of our country and realize the integration path mainly includes the steps:the national government agencies,institutions of the pension system from the current pay as you go"reform mode for the social pooling and individual account"combination mode;the basic old-age insurance system for urban workers,integrate the fixed work migrant workers endowment insurance system for urban workers pension insurance system of new agricultural integration;further increase efforts to ensure the city of residence,insurance,the actual operation of urban and rural social endowment insurance system;on this basis, the social endowment insurance system for urban and rural residents,the integration of urban and rural workers pension insurance system of civil servants,the social endowment insurance system for the national pension system, build system of social endowment insurance level the.