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随着世界人口老龄化现象的加剧,许多国家在社会保障制度改革中,越来越多地把基金制作为应付未来人口老龄化基金支付压力的理想财务机制,我国也采取了由现收现付制到完全积累制过渡的“统账结合”基金财务机制。本文以理想状态下三种财务机制对社会保障收支平衡的影响为参照系,比较了在人口老龄化情况下三种财务机制的相对优势,指出了在人口老龄化形势下基金积累财务机制的重要优势之一,即对劳动者和生产者具有更大的正向激励作用。
As the world population becomes more and more aging, many countries increasingly make their funds as the ideal financial mechanism to cope with the pressure paid by the Population Aging Fund in the reform of the social security system. Our country has also adopted a system of pay-as-you-go To complete the accumulation of the transition system “system integration ” fund financial mechanism. Based on the three financial mechanisms’ ideal impact on the balance of payments for social security, this paper compares the relative advantages of the three financial mechanisms under the aging population and points out that the accumulation of financial mechanism by the funds in the aging population One of the important advantages is that there is a greater positive incentive for workers and producers.