摘要：
中国养老金的理论研究以及制度改革多以渐进式的方式推进，集中在养老金部分参数的适时与适度调整上。但从以市场为基础的经济体制来看，把握社会养老保险的本质，厘清政府、社会、企业、个人在社会养老保险体系中的边界，尤其是让政府回归此体系中的本位，才是提高中国养老金体系发展水平的根本之道。基于现有的制度成果，结合已确定的三支柱改革目标，政府应在明确与市场分工合作的顶层设计后，进一步完善面向低收入群体的福利养老金制度，扩展基础养老金待遇的覆盖面及提升横向公平性，增强制度的收入再分配功能，并适当降低第一支柱的养老金替代率，为第二、三支柱的发展腾挪成本空间。将分离出的个人账户充实到第三支柱中，使之成为个人法定储蓄型养老金的组成部分，引导并实现纵向公平向第二支柱和第三支柱倾斜。通过多层次、多支柱养老保险制度的共同发展，逐步提升中国社会整体的养老金待遇水平。
关键词:
养老金管理,
政府责任,
三支柱,
基础养老金,
个人账户
Abstract:
Most of the existing studies on pensions and the implementation of reform policies have been
carried out in a gradual manner within the regime, focusing on the timely adjustment. However, from the
perspective of a market-based economic system, the fundamental solution to improving the sustainability of
China’s pension system is to grasp the essence of social endowment insurance, clarify the boundaries between
the government, society, enterprises, and individuals in the system and, in particular, to return the government to its original position.
Key words:
pension management,
government responsibility,
three pillars,
basic pension,
personal accounts