社会保障研究
社會保障研究
사회보장연구
Social Security Studies
2013年
1期
80~97
,共null页
社会保障 精算平衡 年金化 再分配 自动平衡机制
社會保障 精算平衡 年金化 再分配 自動平衡機製
사회보장 정산평형 년금화 재분배 자동평형궤제
social security, actuarial balance, annuities, redistribution, automatic balancing mechanism
在对美国社会保障制度改革的政策建议中，彼得·戴蒙德教授主张通过养老金相关参数的调整来适应未来养老基金支出增长的压力，方式是改善养老金待遇标准和税收规则以确保养老基金的精算平衡。其基本观点是：第一，社会保障是退休后收入的基础，是防止贫困和失去保险机会的保障，所以社会保障制度应该建立；第二，因为人们很少自愿进行养老金积累，年金化的强制性公共养老金就非常重要，一是能平衡终生收入，二是能够提供就业激励；第三，公共养老金计划对工人及其家庭，特别是儿童、配偶和遗属有重要保障作用；第四，延迟退休能提高未来的消费，设计合理的待遇累进原则和退休审查制度会有助于增加劳动激励；第五，养老金的代际转移是一种再分配，较多的再分配会对工作生涯形成激励；第六，为实现精算平衡，应引入自动平衡机制来自动调整税率和待遇水平，以减少立法的压力。
在對美國社會保障製度改革的政策建議中，彼得·戴矇德教授主張通過養老金相關參數的調整來適應未來養老基金支齣增長的壓力，方式是改善養老金待遇標準和稅收規則以確保養老基金的精算平衡。其基本觀點是：第一，社會保障是退休後收入的基礎，是防止貧睏和失去保險機會的保障，所以社會保障製度應該建立；第二，因為人們很少自願進行養老金積纍，年金化的彊製性公共養老金就非常重要，一是能平衡終生收入，二是能夠提供就業激勵；第三，公共養老金計劃對工人及其傢庭，特彆是兒童、配偶和遺屬有重要保障作用；第四，延遲退休能提高未來的消費，設計閤理的待遇纍進原則和退休審查製度會有助于增加勞動激勵；第五，養老金的代際轉移是一種再分配，較多的再分配會對工作生涯形成激勵；第六，為實現精算平衡，應引入自動平衡機製來自動調整稅率和待遇水平，以減少立法的壓力。
재대미국사회보장제도개혁적정책건의중，피득·대몽덕교수주장통과양로금상관삼수적조정래괄응미래양로기금지출증장적압력，방식시개선양로금대우표준화세수규칙이학보양로기금적정산평형。기기본관점시：제일，사회보장시퇴휴후수입적기출，시방지빈곤화실거보험궤회적보장，소이사회보장제도응해건립；제이，인위인문흔소자원진행양로금적루，년금화적강제성공공양로금취비상중요，일시능평형종생수입，이시능구제공취업격려；제삼，공공양로금계화대공인급기가정，특별시인동、배우화유속유중요보장작용；제사，연지퇴휴능제고미래적소비，설계합리적대우루진원칙화퇴휴심사제도회유조우증가노동격려；제오，양로금적대제전이시일충재분배，교다적재분배회대공작생애형성격려；제륙，위실현정산평형，응인입자동평형궤제래자동조정세솔화대우수평，이감소입법적압력。
In the policy recommendations to the U.S. social security system reform, Professor Peter Diamond advocate that the adjustment of pension - related parameters should be adopted and cope with the pressure of future pension fund expenditure growth, the way is by improving the standards of pension benefits and tax rules to ensure the actuarial balance of the pension fund. His basic opinion is ： First, Social Security is the foundation of the post -retirement income, and is the basis to prevent poverty and lost the protection of insurance opportunities, so the social security system should be established; Second, because people rarely voluntarily accumulated pensions, mandatory public pension is very important to balance income for life, and provide incentives for employment ; Third, the public pension plan for workers and their families, especially children, spouses and survivors can play the important role in safeguarding; Fourth, delay retirement can increase future consumption, design reasonable benefits of progressive principles and the system of retirement censorship will help to increase labor incentives; Fifth, pensions intergenerational transfer is a redistribution which will bring more incentive to worker; Sixth, in order to achieve actuarial balance, the system should introduce an automatic balancing mechanism which can automatically adjust the level of tax rates and treatment, so as to reduce the pressure of legislation.
