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城镇企业职工社会养老保险“统账结合”模式是中国社会养老保险制度的一大创新,但在近10年的运行过程中遇到了自身难以克服的深层困境,即公平与效率相失衡、义务与权利相脱节,具体表现为社会账户养老金“互济功能”的弱化与个人账户养老金“积累功能”的丧失。造成这些困境的根源是城镇企业职工社会养老保险的“历史欠账”和“现有格局”。因此,克服城镇企业职工社会养老保险“统账结合”模式的困境,必须清偿“历史欠账”和改变“现有格局”。具体而言:1.加大养老金的财政投入,切实做实个人账户;2.明晰中央与地方的事权和财权,实现养老金的中央统筹。只有这样,才能增强城镇企业职工社会养老保险“统账结合”模式“互济”与“积累”的双重功能,从而进一步完善城镇企业职工社会养老保险“统账结合”模式,真正实现社会养老保险公平与效率相平衡、义务与权利相统一的理念。
The social pension insurance for the employees of urban enterprises and the system of “combining all accounts with the public account” is a great innovation in China’s social pension insurance system. However, during the operation of the past 10 years, it has encountered its own insurmountable dilemma that the balance between fairness and efficiency is unbalanced, Dependencies and rights are out of phase with the concrete manifestation of the weakening of the social account pensions “mutual aid function ” and the loss of personal account pensions “accumulation function ”. The root cause of these dilemmas is the “historical default” and “current pattern” of the social pension insurance for urban enterprise employees. Therefore, to overcome the predicament of the social pension insurance for the employees of urban and town enterprises and the mode of “unifying the accounts with the accounts,” it is necessary to pay off “the history of default” and change the “current pattern”. Specifically: 1. Increase the financial input on pensions and effectively implement personal accounts; 2. Clearly clarify the power and financial rights of the central and local governments so as to realize the central plan for pensions. Only in this way can the dual functions of social pension insurance for employees in urban enterprises be strengthened, and the dual functions of “social-public account combination”, “mutual aid” and “accumulation” can be enhanced, so as to further improve the social pension insurance for urban enterprise employees "Model, the real social pension insurance fair and efficient phase balance, obligations and rights of the concept of unity.