智利养老保险制度改革对中国的启示

摘　要

养老保险制度作为社会保障制度的核心，在经济发展和社会进步中的作用不言而喻。在我国，根据不同的身份对象，有三种不同的养老保险方式，其中包括城镇职工养老保险、城镇居民养老保险、新型农村养老保险。我国自1997年确定社会统筹与个人账户相结合的城镇职工养老保险制度至今已走过13个年头，虽取得了可喜的成绩，但不可否认的是仍然存在一些亟待解决的问题，其中最受关注的莫过于如何解决新旧两种制度转换的转制成本和如何提高个人账户资金的投资收益率。
智利在20世纪80年代进行了养老保险制度的改革，从现收现付制成功过渡至个人积累制。借鉴其改革经验，对于解决以上两个问题有莫大的启示。通过分析智利的改革进程，可以发现在消除转制成本这一问题上，政府应该承担主要责任。考虑到中国的实际情况，可以从财政收入、国企资产、外汇储备三个方面加以填补。同时，智利的经验也告诉我们，完善金融市场是个人账户资金私营化的前提，而私营化是提高养老金投资收益率的关键。

关键词：养老保险；转制成本；私营化；启示
 
Abstract

  As the core of the social insurance regime, pension insurance play an important rule in economic development and social progress. In China, there are three kinds of pension insurance for different groups,including pension insurance for urban workers  ,urban residents and the new pension insurance for farmers. It has been 13 years since the mutual assistance funds and individual account  regime for urban workers was set  in 1997. Though many achievements have been obtained,there is also some problems which are eager to solve . How to eliminate the cost of different regimes' conversion and how to raise the investment return rate of individual accounts are the most concerned questions.
Chile transited from Pay-As-You-Go system to Fully funded smoothly in the 1980s. No doubt ,we can get useful enlightenment from Chile case to solve the two questions above . As for the cost ,the government should take the main responsibility. Revenue ,capital of State-owned enterprises or foreign exchange reserves should be use to eliminate the cost . Meanwhile ,we know that improving the financial market is the basis of individual funds for private operation ,which is the key aspect to raise the investment return rate.

Key Words: pension insurance ;reform cost ;private operation ;enlightenment

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