我国三支柱养老保险体系的重构

三支柱养老保险体系模式中各支柱的性质、功能和目标各不相同,其各自的责任主体依次为国家、企业和个人,相应的融资渠道依次为财政预算资金、企业缴费和个人储蓄。中国现有三支柱养老保险体系中各支柱的性质、融资渠道与其应实现的目标均存在不同程度的偏离,对新三支柱养老保险体系进行重构,应首先对老制度遗留的养老金债务采取专门方法予以解决,然后按照各支柱应有的性质、功能和目标,分别采取征社会保障税、强制性缴费、金融政策引导等方式予以重构。

Reconstructing the Three-pillar Pension Insurance System in China

In Chinese three-pillar pension insurance system,each pillar is somewhat different from the others in terms of its nature,function and goal.Their respective responsibility subjects are state,enterprises and individuals,and the corresponding financing resources are taxes,enterprise payments and personal savings.However,the nature and finance of each pillar in our current three-pillar pension insurance system diverge to some extent from its function.In order to reconstruct the new three-pillar pension insurance system,we should first address the pension liabilities left behind from the old system with special methods,and then take corresponding measures according to the nature,function and goal of each pillar,such as levying social security taxes or mandatory fees,or using financial policy guidance.