西部论坛Issue(3)：46-54,9.DOI:10.3969/j.issn.1674-8131.2015.03.07
新型军人养老保险制度的构建及其转轨成本测算∗
The Construction of the New Military Pension System and the Estimation of Transition Cost
摘要
Abstract
Planned as a whole by the military, the current military pension system has some shortcoming such as narrow insurance coverage, weak link⁃up between systems, low pension level in practice, overloaded finance, low⁃efficient fund management. In order to plan the pension system by the nation and insure military pension right, a new military pension system should be constructed including pooling accounts, individual accounts and annuity accounts. The transition cost of military pension system comes from explicitation of recessive debt under the system of present military pension system. By system dynamics approach, the transition cost of military pension system is estimated. The results show that by the end of 2090, the transition costs is fully explicit; both transition cost of "old" and "middle aged" appear a high⁃to⁃low trend; from 2035 to 2065, the cost reaches a peak value. The pooling accounts capital accumulation buffer and the changes of population age structure, financial payment risks caused by system transition can be well dispersed, and the reform will not bring enormous pressure on government finances. Therefore, the direction of social overall planning for pension insurance should be held on and the reform of military pension system should be positively promoted.关键词
军人养老保险制度/转轨成本/军队统筹/社会统筹账户/个人账户/年金账户/隐性债务显性化/保险基金管理/养老保险制度衔接Key words
military pension insurance system/transition cost/military planning/pooling accounts/individual accounts/annuity accounts/explicitation of recessive debt/insurance fund management/link-up of pension insurance system分类
管理科学引用本文复制引用
陈元刚,冯丹,蔡振武..新型军人养老保险制度的构建及其转轨成本测算∗[J].西部论坛,2015,(3):46-54,9.基金项目
国家社会科学基金资助项目（11BSH066）；国家社会科学基金重大项目（12＆ZD112）；重庆理工大学研究生创新基金资助项目 （）
