养老保险个人账户调整对我国财政体系代际平衡状况的影响

经济理论与经济管理 ›› 2007, Vol. ›› Issue (12): 46-51.

养老保险个人账户调整对我国财政体系代际平衡状况的影响

蒋云赟

北京大学经济学院, 北京, 100871

收稿日期:2007-09-07 出版日期:2007-12-16 发布日期:2012-03-01

THE IMPACT OF INDIVIDUAL ACCOUNT ADJUSTMENT ON FISCAL SYSTEM FROM GENERATIONAL ACCOUNTING PERSPECTIVE

JIANG Yun-yun

School of Economics, Peking University, Beijing 100871, China

Received:2007-09-07 Online:2007-12-16 Published:2012-03-01

摘要/Abstract

摘要： 养老保险体系对财政政策的代际平衡状况有重要影响,我国养老保险个人账户规模缩小至8%可以使代际不平衡状况下降10个百分点,而降低养老基金保值率对改善代际不平衡状况的作用有限。因此我们在缩小个人账户规模后,应该考虑尽快将个人账户“做实”,通过提高养老基金保值率来激励单位和个人参加养老保险。

关键词: 代际核算, 代际平衡, 个人账户

Abstract: Pension system is an important factor affecting generational balance of current fiscal policy.Generational imbalance can be decreased 10 percentages by individual account adjustment.The generational imbalance can not be improved heavily if decreasing return rate of pension fund.Thus the individual account should be "full funded" as quickly as possible after individual account adjustment.

Key words: generational accounting, generational balance, individual account

中图分类号:

F810.2

蒋云赟. 养老保险个人账户调整对我国财政体系代际平衡状况的影响[J]. 经济理论与经济管理, 2007, (12): 46-51.

JIANG Yun-yun. THE IMPACT OF INDIVIDUAL ACCOUNT ADJUSTMENT ON FISCAL SYSTEM FROM GENERATIONAL ACCOUNTING PERSPECTIVE[J]. Economic Theory and Business Management, 2007, (12): 46-51.

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[2]	刘钧. 中外养老保险运营效率的比较与启示[J]. 经济理论与经济管理, 2011, 31(3): 56-63.