CAJ | 학술논문

我国现行的养老保障体制采用社会统筹与个人账户相结合的筹资模式,虽然两者都是养老金制度体系的支柱,但不同的收支平衡原则和实现目标,以及＂混账＂管理带来的种种弊端,使得统筹基金和个人账户基金分开进行独立管理势在必行。个人账户基金放开固定缴费率限制,支付体现指数化,以及作为重要的机构投资者参与分配资本市场运营成果,实现其未来支付目标、体现财富再分配功能、确保基金的保值增值,提高养老水平,是必然的发展趋势。分析我国基本养老金的运营现状,结合国际上先进的研究成果,为我国基本养老金的个人账户基金管理提出了全面、动态的分析框架。
아국현행적양로보장체제채용사회통주여개인장호상결합적주자모식,수연량자도시양로금제도체계적지주,단불동적수지평형원칙화실현목표,이급＂혼장＂관리대래적충충폐단,사득통주기금화개인장호기금분개진행독립관리세재필행。개인장호기금방개고정격비솔한제,지부체현지수화,이급작위중요적궤구투자자삼여분배자본시장운영성과,실현기미래지부목표、체현재부재분배공능、학보기금적보치증치,제고양로수평,시필연적발전추세。분석아국기본양로금적운영현상,결합국제상선진적연구성과,위아국기본양로금적개인장호기금관리제출료전면、동태적분석광가。
Chinese current basic pension fund is combined of social Pooling and individual account, which both are the pillar of the pension system, due to the difference of balance principle, goals and drawbacks brought by combined management mode, it is impertative to make the social pooling and individual account fund work and management separately. Releasing the limits on contribution rate , and paying for according to index, meanwhile as the important institutional investors which play a important role in the capital market, Individual account fund must combine the status with the international advanced research achievements to realize its future payments, reflect the wealth redistribution function and improve the retirement people＇ s life standard. This paper will put forward a com- prehensive and dynamic analysis framework.