养老保险基金收支模式的选择

养老保险基金收入模式可分为现收现付、完全积累和部分积累三种,养老保险基金支出模式可分为给付确定制和缴费确定制两种。基金收支模式是基金收入模式和基金支出模式的组合。基金收支模式的选择要遵循有利于基金收支平衡的实现,有利于保障功能的齐全,有利于公平与效率的兼顾,有利于养老保障和经济发展的兼顾等原则。以适当比例组合起来的复合型模式和混合型模式能够兼顾养老保险多方面功能的发挥。

Choice of the Collection-Payment Modes of Retirement Fund

The collection of retirement fund consists of threes modes as collection-payment,full collection,and partial collection,while the payment of it consists of two modes as payment assurance and collection assurance.Fund collection-payment mode is the combination of the fund collection mode and fund payment mode.The choice of fund collection-payment mode should depend on whether it will be beneficial for the balance of the fund,whether it will be beneficial for the functionality of the fund,whether it will be beneficial for the balance between efficiency and fairness,whether it will be beneficial for the retirement welfare and the economical development as criteria.And the proper selection of synthesized modes and mixed style will be ideal to assure the sound functionality of retirement fund.