| 俄罗斯新一轮养老保障制度改革解析 |
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| 引用本文： | 高际香.俄罗斯新一轮养老保障制度改革解析[J].俄罗斯中亚东欧研究,2010(4). |
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| 作者姓名： | 高际香 |
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| 作者单位： | 中国社会科学院俄罗斯东欧中亚研究所; |
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| 摘 要： | 1990～1997年,在苏联国家保险型养老保障制度基础上,俄罗斯建立了现收现付制①的养老保险制度。2002年,又对现收现付的养老保险制度进行了根本性变革,建立了三支柱②型养老保险制度。该制度采用包含现收现付制和积累制二者特点的混合型财务模式,养老保险的缴费形式以统一社会税③形式缴纳。2010年1月1日,以取消统一社会税、实行强制养老保险缴费为标志,俄罗斯新一轮养老保障制度改革又正式启动。本文拟对此次改革的深层次原因、改革目标、改革内容以及改革在制度设定上存在的问题进行分析。
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| 关 键 词： | 俄罗斯 养老保障 养老金 |
Elucidation on new round of Russian pension security system changes |
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| Gao Biaoxiang.Elucidation on new round of Russian pension security system changes[J].Russian Central Asian & East European Studies,2010(4). |
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| Authors: | Gao Biaoxiang |
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| Institution: | Gao Biaoxiang |
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| Abstract: | In the 1990-1997 period Russia set up a pension insurance system of instant payment of revenue received on the basis of Soviet state insured pension system.In 2002 another radical reform was made to institution a three-pillar-type pension insurance system,which features a financial mold mixing the instant payment system with the accumulation system,paying the pension in the form of unified social taxes.On January 1,2010,Russia officially began a new round of pension insurance system characterized by cancell... |
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