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社会养老保险融资模式是社会养老保险制度运行的基本框架。养老保险融资模式从资金收支平衡角度可以分成现收现付制、完全积累制和部分积累制三类。随着人口老龄化趋势日益凸现和经济增长方式转变,传统的以现收现付制为代表的养老保险融资模式由于存在较大的财务风险而面临严峻挑战。社会养老保险融资模式的合理选择已成为当今各国社会养老保险制度健康运行的关键问题,值得我们深入研究。
Social pension insurance financing model is the basic framework for the operation of social pension insurance system. The pension financing model can be divided into pay-as-you-go system, fully-funded system and partially-accumulated system from the perspective of capital balance. With the trend of aging population becoming more and more obvious and the mode of economic growth changing, the traditional pension financing model represented by the pay-as-you-go system is facing severe challenges due to the large financial risk. The reasonable choice of social pension insurance financing mode has become the key issue of the healthy operation of social pension insurance system in various countries today and deserves our further study.