4社会保障基金筹集及运营国际比较 .pptxVIP

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 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. ;cost sharing mode 社会保障基金分担方式比较;9、我们的市场行为主要的导向因素，第一个是市场需求的导向，第二个是技术进