再论我国基本养老保险筹资模式——基于人口年龄结构视角

摘要

中国基本养老保险筹资模式经历了从现收现付制向部分积累制的转变,并不意味着部分积累制就是我国基本养老保险的最终筹资模式。在当前阶段应继续坚持和完善部分积累制,但在未来的静态老龄社会,我国基本养老保险筹资模式可以回归现收现付制。%China＇s financing mode of the basic endowment insurance has transformed from the pay-as-you-go system to the partial accumulation system,but it doesnt mean that the partial accumulation system would be the final financing mode.This paper argues that we should stick to and improve the partial accumulation system,but in the future static aged society, our country＇s financing mode could go back to the pay-as-you-go system.