中国基本养老保险的新模式

中国基本养老保险制度采取“统账结合”模式，其中“统筹账户”对应着待遇确定型现收现付制；“个人账户”对应着缴费确定型基金制。通过澄清学术界对于筹资方式与给付方式的混淆，结合关于养老保险模式的全球化争论和我国“统账结合”制度的现状，得出结论：观收现付的筹资方式目前仍适应，中国传统的基本养老保险制度的关键制约因素在于给付方式的不合理，因此建议借鉴瑞典的名义缴费确定型现收现付制，这样相关的问题都可以顺利解决。

The New Model of Basic Endowment Insurance in China

The basic pension scheme of China adopts the model of integrative account among which the unified account matches cash basis accounting of fixed treatment and individual account matches the confirmation of fee collecting system. Though the Clarification on some confusions about the fashion of raising money and the fashion of payment in the academe,the paper analyses on pension schemes over the worldwide and comes to the conclusion：cash basis accounting still suits our country＇s situation ,the restriction of our tradition pension scheme is the inconsequence of payment, so reference to Notional Defined Contribution of the cash basis accounting of Sweden, then the problems can all be solved.