城镇职工基本养老保险个人账户制度变迁及做实之策.pdfVIP

目 录 1 绪论······························································································1 1.1 研究背景及意义·······································································1 1.2 国内外文献评述·······································································2 1.2.1 国外文献评述··································································2 1.2.2 国内文献评述··································································3 1.3 研究思路与方法·······································································5 1.4 论文的创新与不足····································································5 2 中国城镇职工基本养老保险个人账户制度变迁········································6 2.1 相关概念界定··········································································6 2.1.1 中国城镇职工基本养老保险与城镇居民社会养老保险···············6 2.1.2 “部分积累制” 与“统账结合制”············································6 2.1.3 “ ” “ ” “ ”····················································6 新人 、 中人 、 老人 2.1.4 个人账户“空账”与“隐性债务”、“转制成本”····························7 2.1.5 个人账户基金与企业年金、一般储备基金······························8 2.2 城镇职工基本养老保险个人账户制度发展三阶段····························8 2.2.1 城镇职工基本养老保险个人账户制度的初建期 （1986年—1997年） ·····················································································8 2.2.2 “ ” 1997 —2000 ·9 城镇职工基本养老保险个人账户 空账 期（ 年 年） 2.2.3 城镇职工基本养老保险个人账户做实期（2000年至今）·········10 3 做实个人账户的必要性分析·······························································11 3.1 个人账户研究的理论基础·························································11 3.1.1 生命周期消费理论···························································11 3.1.2 代际交叠模型（OLG）·····················································11