社会保障基金筹集及运营国际比较.pptVIP

第三章 社会保障基金筹集及运营国际比较;第一节 社会保障基金筹集模式 一、现收现付制（pay-as-you-gou）： pay-as-you-go: Money raised by a payroll tax on wages is paid out almost immediately to beneficiaries. The trust fund plays the role of a checking account, being only large enough to ensure a smooth cash flow and to even out fluctuations of the economy. ;1．pay-as-you-go: ①Stability of income to the system, can maintain the balance between the income and cost; ②Predictability; ③Low administrative cost; ④Built-in inflation protection; ⑤Demographic--the aging of the population and the population surge known as the baby boom. As wi