建立国民养老金制度是中国养老金多支柱改革和实现城乡统一的社会养老保险制度的内在要求和突破口。论文从财务可持续性的角度,在人口预测的基础上测度了国民养老金在中国实行的财政负担规模,评估结论显示国民养老金在中国具有可行性,并在此基础上进而提出了中国多支柱养老金制度体系的改革设想,建立由“国民养老金+个人账户养老金+职业年金”的大一统的城乡社会养老保险制度。%National Pension( NP)plays important roles in the reform of the multi-pillar pension system in China setting up. This paper calculates the scale of the fiscal burden of the NP if implemented in China based on population forecast,which shows NP will be financial sustainable and feasible in China. Furthermore,it proposes an idea of the multi -pillar pension reform in China that is a unified old -age social insurance system of“NP +Individual Account Pension + Occupational Pension”between the rural and the urban.
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