理论界和实务界对将来基本养老保险个人账户采取何种制度模式存在分歧。本文在梳理个人账户实账积累制度运行存在的问题、系统比较实账积累和名义账户两种制度模式的优劣、分析维持实账积累的经济可行性的基础上,分别就如何完善实账积累制度和改行名义账户制度提出对策建议。
<<There are disputes on what model of the individual account should be adopted in the future. This report will find out problems during the operation of the accumulation model,systematically compare the advantages and disadvantages between the accumulation and the Non-Financial Defined Contribution(NDC),analyze the feasibility to maintain the accumulation model,then put forward countermeasures and suggestions in respect of two models respectively.
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