摘要
"社会统筹+个人账户"模式是目前我国养老社会保险的基本制度,其中的"社会统筹"虽然延续了现收现付方式,但因为改革,"社会统筹"又内涵了回溯性和流动性。在研究"社会统筹"的性质和问题基础上,提出了在省级统筹、全国调剂框架下,构建"个人账户+"模式,使得统账结合模式更具公平性、便携性的建议。
The 'Social pooling account+ the individual account' model is the basic system of social security in China at present. Even though 'the social pooling account' still uses the PAYG system, but because of the reform, it also contains retrospection and liquidity. After having studied the nature and problems of the 'social pooling account', the paper puts forward the idea of the 'individual account+' model under the overall planning at the provincial level, so that the current system will become more fair and portable.
出处
《苏州大学学报（哲学社会科学版）》
CSSCI
北大核心
2015年第4期50-55,191,共6页
Journal of Soochow University(Philosophy & Social Science Edition)
基金
国家社会科学基金重大项目"社会管理创新与社会体制改革"(项目编号:11ZD&028)的阶段性成果
关键词
社会统筹
回溯性
流动性
“个人账户+”
social pooling account
retrospection
liquidity
'Individual account+'
