我国企业养老金会计概念框架结构的分析

我国企业养老金会计的完善发展需要企业养老金会计概念框架的指导.通过探讨我国企业养老金会计概念框架应关注的基本理论问题,借鉴国际上成熟的企业养老金会计概念框架结构,分析目前的企业养老金会计体系结构,为构建我国的企业养老金会计概念框架提供参考.     

城乡基本养老保险待遇衔接政策优化研究——以天津市城乡居民基本养老保险为例

天津城乡居民基本养老保险采取年限折算法,实现城保和居保相互转换,率先打破了城乡养老保险的分割状态,有利于维护城乡之间流动人口的权益。但是,该衔接政策将导致道德风险,并产生新的不公平。城乡基本养老保险待遇衔接不仅应减少或避免便携性损失,也应防止可能的投机套利行为,平衡各利益主体的相关利益。当前,导致流动人口在养老保险关系转续时便携性损失的原因在于制度障碍,政策优化的可选方案是改革缴费年限规定,实行累计缴费年限+分别计算待遇+累计养老保险权益的待遇衔接政策。但是,我国基本养老保险改革最终的目标应是建立城乡一体化的养老保险制度。     

我国弹性退休年龄制度设计——基于美国相关制度的实践

弹性退休制度允许劳动者自由选择是否工作以及是否领取养老金。这一制度有着诸多优点。从美国的实践情况来看,该制度既鼓励了劳动者多劳多得,又使社保基金增收节支;既遏制了养老金领取者的贫富差距扩大,又确保老龄劳动者与年轻人展开公平竞争。当前,我国可以对达到退休年龄以后继续工作的劳动者采取中性政策,对延迟领取养老金的劳动者予以鼓励。     

Relocating investments by Tunisian insurance and pension funds towards alternative assets opportunities

This article explores the different barriers preventing Tunisian insurance and pension funds relocating their investments to alternative assets as a source of diversification and the different policy-led measures that could be put in place to support them during their initial years of existence. Data analysis techniques, namely multiple correspondence analysis and hierarchical classification, are employed to hold the analysis in alignment with the research aim. The study investigates four groups of Tunisian insurance and pension funds, each characterized by its own investment challenges regarding alternative assets. Subsequently, the study examines certain improvement areas, for instance, reforming the legislative framework to facilitate a supportive tax environment, ensure information symmetry and transparency, etc. The approach of this study is novel for being the first of its kind to explore Tunisian insurance and pension ‘funds’ investments in alternative assets through data analysis techniques. In view of the fact that the history of research on this topic has been brief and fragmented, limited mostly to mature markets, the outcomes of this research can offer useful insights for policymakers in the emerging economies, particularly those undergoing reforms in young democracies like Tunisia in Africa, Eastern and Central Europe, and Latin America.     

我国企业年金发展缓慢的原因及对策分析

企业年金是适应我国老龄化高峰到来、减轻政府负担的重要工具 ,对经济和社会发展起着举足轻重的作用。我国的企业年金自 1 991年建立至今已悄然走过了 1 3个年头。但我国的企业年金制度 ,依然发展缓慢。文章分析了企业年金在我国的发展现状 ,从企业和职工两个角度分析了其发展缓慢的原因 ,进而从职工、企业、国家三方面提出了相应的对策     

Reforming against all odds: Multi‐pillar pension systems in the Czech Republic and Romania

Attempts to replace pay‐as‐you‐go pension schemes with private funded systems came to a halt in Central and Eastern Europe after 2005. However, more recently, the region has witnessed two belated reformers: the Czech Republic and Romania. Both countries decided to partially privatize pensions despite the rising tide of evidence concerning the challenges associated with the policy. We argue that while part of the domestic political elite remained supportive of private funded pensions, the difficulties experienced by earlier reformers and reduced support from International Financial Institutions led to the adoption of small funded pension pillars. Such cautious attempts at privatization might become more common in the future as large reforms have proven politically unsustainable.     

A call for more elaborate and transparent pension data to inform policy‐making: A critical examination of World Bank data for Eastern Europe

This article offers a critical analysis of the methods by means of which data relating to the performance of second pillar pension schemes are collated, compared and reported. This is done with regard to the performance of mandatory private second pillar pension funds in Eastern Europe. By critically examining data published in a number of World Bank studies, and through the identification of data problems and irregularities, the article argues that a much more elaborate and transparent approach to the collation, comparative analysis and reporting of data is needed. Required is the establishment of a consensus regarding what should represent a robust basis for making credible policy recommendations, not least with regard to pension re‐reforms in the countries of Eastern Europe and elsewhere. In the absence of such a consensus, unresolved data problems and irregularities may potentially continue to influence the formulation of incomplete national policy conclusions regarding the performance of second pillar pension funds and, in turn, the ability of policy‐makers to evaluate appropriately the need for, and assess the feasibility of implementing in a sustainable manner, pension re‐reform.     

From pension funds to piggy banks: (Perverse) consequences of the Stability and Growth Pact since the crisis

As part of their strategy for economic and monetary union, European governments committed themselves to fiscal discipline – particularly by placing limits on annual deficits and on public debt. Subsequently, and as they sought to respond to the “current crisis”, they embraced the view that only if public finances were kept under control would sustainable recovery be possible. Rules of fiscal governance were strengthened. To help them meet these rules, the governments of many member States of the European Union made changes to their pension systems or to funds they had established specifically to pay the costs of population ageing. The intention was not to cut retirement benefits or to improve the efficiency of the relevant pension schemes and institutions. Rather, it was to free up resources immediately. Funded pension schemes and pension funds were treated like “piggy banks” that were raided when times became hard. Moreover, the policies pursued succeeded in meeting their objectives only because the system of national accounts according to which outcomes are judged does not recognize the way in which most of the fiscal gains are matched by future fiscal liabilities.     

养老金正常调整机制与养老负担关系分析

我国自建立城镇职工社会养老保险制度之初就提出要对养老金进行正常调整,但在近20年的实际操作过程中,仍未建立起统一、稳定、科学的调整机制。本文首先分析了在人口老龄化的背景下,养老金调整机制与养老负担之间的定量关系,根据现收现付制度的运行机理和经济增长原理分别推导出两种不同养老金调整机制下维持养老负担不变的临界条件,以我国人口老龄化趋势预测为基础对临界条件进行实证检验后得出结论,即在保持养老负担不变的前提下,不同的养老金调整机制对于经济增长率和工资增长率具有不同要求。文章为我国养老金调整机制的完善提供一定的依据。     

乡村振兴视角下河北省乡村生态养老体系评价研究

乡村生态养老是指老年人在良好的生态环境下,能够满足自身养老需求,实现生理和心理健康的一种积极养老方式。文章在乡村振兴视角下从乡村自然环境、乡村基础设施、乡村养老环境和乡村养老政策四个维度构建了乡村生态养老评价体系,运用直觉模糊层次分析法计算指标权重,研究发现：乡村养老政策占据重要地位,旅游景点条件、网络通讯设施、医疗条件、税收减免政策等指标权重较高。基于此,分别从宏观层面、中观层面和微观层面提出了相应的策略。