《保险研究》20200808-《自愿性个人养老金能填补公共养老金缺口吗？——从理论到实践的反思》（齐传钧）

［摘   要］在人口老龄化压力下,很多国家被迫降低公共养老金待遇并同时引入自愿性个人养老金来填补待遇缺口。这种做法不仅在理论上获得支持,而且正在成为一种通用做法并被广泛认同。但本文通过对美国和德国的实践考察,发现自愿性个人养老金难以承担这种“替代”功能,究其原因可以从三个方面进行解释。因此,不同国家要对自愿性个人养老金做出政策定位,在推动其正常发展的同时也要对现有养老金改革方向进行系统性反思。

［关键词］公共养老金；个人退休账户；里斯特养老金；税收优惠

［作者简介］齐传钧,中国社会科学院社会发展战略研究院、中国社会科学院社会保障实验室副研究员,研究方向:社会保障。

Can Voluntary Individual pension Fill the Gap of Public Pension Fund?—Rethinking from theory to practice

QI Chuan-jun

Abstract：Under the pressure of aging population,many countries are forced to reduce public pension benefits and introduce voluntary personal pension to fill the gap.This is not only supported in theory,but also has become a common practice and been widely accepted.However,through the study on the practices of the United States and Germany,it is found that it is difficult for voluntary personal pension to undertake this "alternative" function,and the reasons can be explained from three aspects.Therefore,different countries should make their own policy orientation for voluntary personal pension,and at the same time,they should make rethinking on the current direction of pension reform.

Key words：public pension fund;personal retirement account;Riester Pension;tax benefit