CAJ | 학술논문

养老金制度模式是体现代际关系的财务机制与体现风险承担主体的给付方式之间的搭配组合。养老金模式的选择受到经济社会环境、国际因素、相关利益群体需求以及制度内在财务可持续性的综合影响。在当前我国的养老金改革的背景下，名义账户制在设计上的激励性难以为参保者所接受，预期效果无法实现。不仅如此，名义账户制度还丧失了养老金的收入再分配功能，无法应对长寿风险，也不利于社会团结互助，不是当前中国养老金制度改革的合适方案。
양로금제도모식시체현대제관계적재무궤제여체현풍험승담주체적급부방식지간적탑배조합。양로금모식적선택수도경제사회배경、국제인소、상관이익군체수구이급제도내재재무가지속성적종합영향。재당전아국적양로금개혁적배경하，명의장호제재설계상적격려성난이위삼보자소접수，예기효과무법실현。불부여차，명의장호제도환상실료양로금적수입재분배공능，무법응대장수풍험，야불리우사회단결호조，불시당전중국양로금제도개혁적합괄방안。
The funding model,which illustrates over-generation relationship,and the Benefit Calcula-tion,which determines the income redistribution and risk sharing structure,should be decided in public pension model decision.This process will be affected by the socio-economic environment, foreign and international factors,the interests of related social groups and the sustainability of pension scheme.As far as the environment in China is concerned,the encouragement effect of NDC is hard to be accepted by the contributor.Further,NDC will have no effect on income redistribution and social solidarity,and may even lead to old-age poverty.Therefore,it is not the suitable option for China.