我国养老保险实行名义账户制的可行性研究基本养老保险制度是社会保障中最重要的制度。我国自1997年实行“统账结合”制度改革以来，随着人口老龄化和养老金投资收益问题的发展，养老金空账问题严重，最近几年尤为突出。为了改变这一现状，学者中间存在两种不同的观点：一是继续实行“统账结合”制，做实个人账户，二是进行改革，实行“名义账户”制。通过总结国际经验得出启示，证明名义账户制可以解决现存的相关问题，但它也有自己的缺点。针对现阶段中国养老保险制度发展状况，借鉴国际经验，消除转轨成本，解决空账泛滥问题，找到适合自己的中国特色道路, 名义账户制是我国养老保险的理性选择。
关键词：空账；名义账户制；适用性；国际实践；建议
Feasibility Study on the Implementation of the Non-financial Defined Contribution in China's Endowment Insurance
ABSTRACT
The basic endowment insurance system is the most important system of social security. Since the reform of the system of " combination of social pooling and individual account " in China since 1997, with the development of population aging and pension investment income, the problem of pension vacancy is serious, especially in recent years.In order to change this situation, there are two different views among scholars：continue the system of “combination of social pooling and individual account” to find the individual account or reform to build a new system,NDC. International experience show that NDC can solve existing related issues but still has its own shortcomings. In view of the development of China's endowment insurance system at present, drawing on international experience, eliminating the cost of transition, solving the problem of empty bill and finding the road of Chinese characteristics, NDC is the rational choice of China's endowment insurance.
Keywords: Empty bill;NDC; Applicability;International practice; Advise
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