社会保障基金筹集及运营国际比较.pptVIP

下载本文档

2
0
约6.89千字
约 35页
2021-07-01 发布于河北
举报
版权申诉

社会保障基金筹集及运营国际比较.ppt

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

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第二节社会保障基金管理模式第三节社会保障基金投资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 will be demonstrated below, the solution to this problem is clear. 二、完全积累制（pay-as-you-earn ）： pay-as-you-earn: The financing mode is in the principle of long term longitudinal balance. a method of paying income tax and national insurance contributions. Your employer deducts tax and national insurance contributions from your wages or occupational pension before paying you your wages or pension. 2．pay-as-you-earn: ①The future return is highly related to the payment in the period of insurance, it has strong incentive mechanism; ②High transparency, the proportion of the fund extraction is relatively stable, fully represent the reserve function of the fund. ③Strong anti aging ability, The age structure of the population have little effect on it. ④the accumulated budget fund can make operation by entering the capital market to Increment, meanwhile can accumulate capital for the economic growth and improve the capital formation. ⑤No redistribution function, can’t make wealth transfer，is bad for reducing the gap between rich and poor，there for go beyond the original intention of social security. ⑥High administrative cost, high risk. 三、部分积累制（integration）： Integration: a fund raising mode integrated two modes above, a mode compatible with recently horizontal balance principle and long-term longitudinal balance principle. co