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养老保险基金收入模式可分为现收现付、完全积累和部分积累三种,养老保险基金支出模式可分为给付确定制和缴费确定制两种。基金收支模式是基金收入模式和基金支出模式的组合。基金收支模式的选择要遵循有利于基金收支平衡的实现,有利于保障功能的齐全,有利于公平与效率的兼顾,有利于养老保障和经济发展的兼顾等原则。以适当比例组合起来的复合型模式和混合型模式能够兼顾养老保险多方面功能的发挥。
Endowment insurance fund income model can be divided into pay-as-you-go, fully accumulated and partially accumulated three types of pension fund spending patterns can be divided into the payment of fixed-income and payment of the establishment of two. Fund revenue and expenditure model is a combination of fund revenue model and fund expenditure model. The choice of fund revenue and expenditure model should be followed in favor of the realization of a balanced fund, which is conducive to guaranteeing the completeness of functions, balancing fairness and efficiency, and supporting the equal consideration of pension security and economic development. Combined with the appropriate proportion of composite model and hybrid model to take into account the many aspects of pension insurance functions.