基于可持续性的养老保险个人账户目标模式
财经研究 2008 年 第 34 卷第 02 期, 页码:100 - 109
摘要
参考文献
摘要
养老保险个人账户的模式有完全积累制和名义账户制等。文章从社会整体、投资收益率、社会总福利和动态发展等四个角度,分析了各种养老保险模式的优劣,并提出:当前我国可实施名义账户制;在未来,在我国储蓄率和人口结构发生变化后,可适时调整养老保险制度的模式。
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[12]易纲,李凯.转型名义账户制:探索中国养老保障体制改革的新思路[J].比较,2007,(29):10-25.
[13]袁志刚.中国养老保险体系选择的经济学分析[J].经济研究,2001,(5):13-19.
[14]赵耀辉,徐建国.我国城镇养老保险体制改革中的激励机制问题[J].经济学,2001,(1):193-207.
[15]郑秉文“名义账户”制:我国养老保障制度的一个理性选择[J].管理世界,2003,(8):33-45.
[1]Barr,Nicholas.The economics of the welfare state[M].Oxford University Press,4th e-dition,2004,204.
[2]Munnell,Alicia H.Are the social security trust funds meaningful?[M].Issue in Brief30.Chestnut Hill,MA:Center for Retirement Research at Boston College,2005.
[3]Nataraj,Sita,John B Shoven.Has the Unified Budget Undermined the Federal Govern-ment trust funds?[R].Paper Presented at the Future of Social Security.Conference:15、Washington D.C.,2004,August:12-13.
[4]Barr,Nicholas.Reforming pensions:Myths,truths,and policy choices[R].I MF Work-ing Paper,2000,WP/00/139.
[5]Phelps E.The golden rule of accumulation[J].American Economic Review[J].1961,51:638-643.
[6]Rejda,George E.Social insurance and economic security[M].6th ed.,Upper Saddle River,N.J.,U.S.:Prentice-Hall,1999:132.
[7]Sinn H W.Why a funded pension systemis useful and whyit is not useful[J].Interna-tional Tax and Public Finance,2000,7(4/5):389-410.
[8]哈继铭.受益人口红利2010年前资产价格将大幅上升[J].新财富,2007,(2).
[9]刘宪.中国经济中不存在资本的过度积累[J].财经研究,2004,(10):84-95.
[10]刘遵义.关于中国社会养老保障体系的基本构想[J].比较,2003,(6),3-28.
[11]任若恩,覃筱2006.中美两国可比居民储蓄率的计量:1992-2001[J].经济研究,2006,(3):61-81.
[12]易纲,李凯.转型名义账户制:探索中国养老保障体制改革的新思路[J].比较,2007,(29):10-25.
[13]袁志刚.中国养老保险体系选择的经济学分析[J].经济研究,2001,(5):13-19.
[14]赵耀辉,徐建国.我国城镇养老保险体制改革中的激励机制问题[J].经济学,2001,(1):193-207.
[15]郑秉文“名义账户”制:我国养老保障制度的一个理性选择[J].管理世界,2003,(8):33-45.
引用本文
郑春荣. 基于可持续性的养老保险个人账户目标模式[J]. 财经研究, 2008, 34(2): 100–109.
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