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中国养老保险统筹层次的改革路径与发展方向探讨
引用本文:张利军. 中国养老保险统筹层次的改革路径与发展方向探讨[J]. 中国劳动关系学院学报, 2009, 23(4)
作者姓名:张利军
作者单位:中华全国总工会,北京,100865
摘    要:从国外经验出发,养老保险立法先行、确立时间表,通过合适的基金运作模式,各级政府的财政责任分担机制,养老保险的垂直管理和基金预算管理制度,以及历史债务和做实个人账户机制,用"三步走"的方式,先实现省级统筹,然后建立全国统一预算,分省余缺调剂的方式,逐步过渡到全国统收统支的模式,这是适合目前中国现状和社会保障未来战略发展的选择。

关 键 词:省级统筹  垂直管理  责任分担  统收统支  全国统筹  

On Reform Path and Development of Social Pooling of Old-age Insurance of China
Zhang Lijun. On Reform Path and Development of Social Pooling of Old-age Insurance of China[J]. Journal of China Institute of Industrial Relations, 2009, 23(4)
Authors:Zhang Lijun
Affiliation:All-China Federation of Trade Unions;Beijing 100865;China
Abstract:In perspective of useful foreign experiences,we propose researching inter-provincial situation of fund operation,reasonably determining the financial responsibility at all levels of government sharing mechanism,as soon as possible practicing provincial agencies vertical management,establishing the pension fund budget management system to address old-age insurance personal accounts empty and historical debt problem.The future of China's provincial-level is bound to social pooling at national-level,and gradua...
Keywords:social pooling at provincial-level  the vertical management  responsibility sharing mechanism  revenue and expenditure with social pooling  social pooling at national-level  
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