【摘要】 理论界尚乏对公共养老金个人账户制度实施条件的专门研究。本文在剖析公共养老金基金制个人账户计划(FDC)和名义账户制(NDC)运行机理的基础上,结合典型国家制度变量,对个人账户制度的实施条件进行了分析,进而以这些条件为标准,对中国个人账户制度的可持续发展进行了探讨。研究表明:转制成本的有效消化、具备基本要素和监管机制较为健全的资本市场、科学的精算机制和信息系统、有效的就业政策是个人账户制度建立所需的基本条件。同时,个人账户制度的规模要与一国国民产出分配结构、总税率、贫富差距状况等经济变量相适应。面对中国企业职工基本养老保险个人账户制度的"空账"窘境,名义账户制不失为其一个较为理性的选择。更多还原

【Abstract】 Little researches are found regarding the conditions for implementing the public individual account pension system.On the basis of analyzing the mechanism of funded individual account system and Nonfinancial Defined Contribution system,the paper researches on the preconditions for implementing the public individual account pension system combined with the system variable in typical countries.The paper also discusses the implications for the sustainable development of Chinese individual account pension system.It is shown that the basic conditions for adopting individual account pension system include the sufficient compensation of transition cost,capital market with basic elements and a relative sound regulatory mechanism,scientific actuarial and information system,and positive employment policy.Meanwhile,the scale of individual account should conform to the structure of national output,total tax rate,and the situation of poverty gap in a country.Facing the " empty individual account" problem of Chinese individual account pension system for employees,NDC could be a relative reasonable choice.更多还原