中国养老保险筹资模式选择的经济学分析

20世纪80年代以来西方国家人口结构相继出现老龄化倾向,养老保险制度的选择成为经济学界讨论研究的热点问题。随着人均寿命的延长和计划生育政策的推行,中国在2000年进入老龄化社会,如何选择养老保险筹资模式成为现阶段养老保险制度改革的重点。通过对现收现付制和基金积累制两种筹资模式的经济学分析及对中国“统账结合”的运行机制进行评价,可以得出向基金积累制过渡不是惟一的选择,但基于中国老龄化的特殊性等原因,中国养老保险筹资模式应实现向基金积累制的转变。

Economic Analysis of the Choices for Fund-raising Mode of Chinese Pension Insurance

Since the 1980's,the aged tendency of the population has become more and more apparent in western countries.Thus,the choice of pension insurance system becomes a hot issue in the economic circle.With the extension of average life expectancy and the implementation of one-child policy,China has also entered an aging society since 2000.How to choose the fund-raising mode of the social pension insurance becomes the key to the reform of the pension insurance system of the present stage.By an analysis of the two fund-raising modes of pay-as-you-go scheme and funded scheme from the perspective of economics,we draw the following conclusion: The transition to the funded scheme is not the only choice.However,the fund-raising mode of Chinese pension insurance should be transformed towards the direction of the funded scheme due the uniqueness of the aging population in China.