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浅议我国城镇养老保险制度存在的问题及对策
引用本文:卫晋芳.浅议我国城镇养老保险制度存在的问题及对策[J].科学之友,2009(1):46-46,49.
作者姓名:卫晋芳
作者单位:山西财经大学研究生学院;
摘    要:文章分析了我国现行城镇养老保险制度中存在的个人账户“空账”规模巨大、企业和工薪阶层负担沉重、扩大覆盖面举步维艰等问题的成因;针对问题及成因,提出了做实个人账户、降低企业和职工的负担、建立一个较低水平的现收现付制养老保险体系等对策。

关 键 词:个人账户  空账  缴费率  覆盖面

On Problems of Endowment Insurance System in Urban Area in China and Countermeasures
Wei Jinfang.On Problems of Endowment Insurance System in Urban Area in China and Countermeasures[J].Friend of Science Amateurs,2009(1):46-46,49.
Authors:Wei Jinfang
Institution:Wei Jinfang
Abstract:This paper analyzes the causes for large- scale "empty accounts" existing in personal accounts of endowment insurance sys-tem in urban enterprise and the heavy burden of enterprises and workers as well as difficulty of expanding coverage. Suggestions on enriching personal accounts to reduce the burden of corporate and workers and setting up an endowment insurance system of charging and paying at the same time are provided.
Keywords:personal accounts  empty accounts  contribution rate  coverage  
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