作　　者： ; ;

机构地区： 华中科技大学社会学系

出　　处： 《华中科技大学学报（社会科学版）》 2012年第6期97-103,共7页

摘　　要： 我国现行城镇企业职工养老保险制度、新型农村养老保险制度和城镇居民养老保险制度采用统一的个人账户给付期。统一的个人账户给付期忽视了城乡预期寿命、不同地区预期寿命和不同性别预期寿命的差异,造成不同地区和群体间个人账户超支月数不相同,并可能引起财政补贴的不合理。而遵循养老保险个人账户给付期与预期寿命相结合的原则、延长个人账户给付期并采取差异的养老保险个人账户给付期可作为养老保险个人账户给付期的改革策略。 China＇s current pension insurance system for urban workers,rural residents and urban residents adopt a unified individual account payment period.The unified individual account payment period neglect the differences of life expectancy on the rural and urban,different districts and different gender.This will result in different individual account overruns months in the different regions and groups and cause unreasonable financial subsidies.The reform strategy of pension insurance system include following the principle of combining the personal accounts pension payment period and life expectancy,extending payment periods and taking different individual account payment period.

关 键 词： 预期寿命 个人账户 给付期

领　　域： [经济管理] [社会学]