山东工商学院学报
山東工商學院學報
산동공상학원학보
Journal of Shandong Institute of Business and Technology
2005年
4期
28~34
,共null页
资金缺口 隐性债务 企业年金 个人账户管理
資金缺口 隱性債務 企業年金 箇人賬戶管理
자금결구 은성채무 기업년금 개인장호관리
gap of the fund; recessive debt; annuity of corporations; management of personal account
分析了我国养老金制度所建立的现收现付制与基金积累制相结合的模式,指出其在制度设计和运行模式上存在的根本缺陷,建议为解决养老金制度转轨过程中出现的资金缺口,政府应该采取多渠道融资的解决路径,并在借鉴国际经验的基础上,大力发展企业年金制度和进一步完善个人账户管理模式.
分析瞭我國養老金製度所建立的現收現付製與基金積纍製相結閤的模式,指齣其在製度設計和運行模式上存在的根本缺陷,建議為解決養老金製度轉軌過程中齣現的資金缺口,政府應該採取多渠道融資的解決路徑,併在藉鑒國際經驗的基礎上,大力髮展企業年金製度和進一步完善箇人賬戶管理模式.
분석료아국양로금제도소건립적현수현부제여기금적루제상결합적모식,지출기재제도설계화운행모식상존재적근본결함,건의위해결양로금제도전궤과정중출현적자금결구,정부응해채취다거도융자적해결로경,병재차감국제경험적기출상,대력발전기업년금제도화진일보완선개인장호관리모식.
Analyzing the mode that accounting on a cash basis of Chinese pension system combined with fund accumulation system, the paper points out the defect of which existing on the design and implementation, suggests that the government should take financing through many channels to solve the gap of the fund appearing in the course of transformation of the pension system. On the basis of using international experience for reference, the paper also advances the policy recommendations of developing the annuity system and perfecting the management mode of personal account.
