The analysis concern three aspects : the effects of population aging on pagy and funded pension system , the effects of population aging on the balance of pension finance , and the effects of population aging on the individual retirements benefit 分析从几个不同方面展开：首先是进行老龄化对现收现付制利基金制下的养老金收益影响分析；其次是进行老龄化对社会保障资金收支平衡影响效应的分析；最后是进行老龄化对个人养老收益性影响的分析。
With the peak of population - aging approaching , like many other countries in the world , china begins partial funds system reform in its old - age insurance system , from “ cash payment ” to “ social overall plan and individual account ” , as a result , the implicit pension debts ( ipd ) come into being 由于人口老龄化高峰的来临,与世界各国一样,我国养老保险制度由现收现付制向“社会统筹和个人账户相结合”的部分基金制改革,由此产生了养老保险隐性债务( ipd ) 。
In resource constraint economies , the cumulative system contributes to increasing savings and thus to promoting economic development ; in demand constraint economies with insufficient aggregate demand , the pay - as - you - go system is beneficial to readjusting income distribution and more to facilitating economic development 在资源约束型经济中，积累制的养老社会保险有利于增加储蓄，从而有利于促进经济发展；在需求约束型经济中，社会总需求不足，现收现付制的养老社会保险有利于调节收入分配，更有利促进经济发展。
At the same time , raising funds can bring the economic growth by increasing the saving of society , therefore most of the modern nations take the funds - pooling to replace the pay - as - you - go as the method of annuity finance to increase investments and attain the economic growth and to lessen the burden of governments 同时，养老金的筹集还能增加社会储蓄，促进经济增长，因此当代大多数国家都将“基金制”取代“现收现付制”作为增加投资促进经济增长且减轻财政负担的养老金筹资方法。
Based on the life - cycle model - one of the theoretical foundations of social insurance economics , this chapter focuses on studying the redistribution effect between pay - as - you - go system and capital - funded individual account system , researching the transition effect of the two systems , and analyzing the cost of institutional change 本章主要探讨作为社会保险经济学理论基础之一的生命周期理论，研究现收现付制度与个人账户基金积累制度的再分配效应，以及在体制转轨过程中的再分配效应和制度变迁成本。
By adopting a cash - in and cash - out fun - raising method , which pays for the various social security items of the current year through that year ' s fiscal revenue and through a part of the earnings from the enterprises , the coverage of our country ' s traditional social security system is limited to workers of state enterprises and to workers of some collectively owned enterprises . this method , owing to its lack of accumulated funds and of figuring out estimates for its due payable responsibility , cannot possess long - term positive financial potentials . instead , it hinders us from establishing our modern enterprise system and prevents us from reforming our mechanism of using and financing the work force 我国传统的社会保障系统，保障和覆盖对象狭窄，基本上仅对国营单位职工和部分集体单位的职工提供保障，采取现收现付的筹资模式，根据需要和可能，用当年财政收入和企业收入中的一部分直接支付当年的社会保障各项待遇，没有基金积累也没有对制度未来偿付责任的估计，这样的制度不可能具有长期财务能力，也阻碍了劳动制度的改革和现代企业制度的建立。
The method of accountant proof number has a variety of : one kind is money the proof of total keep account inside meeting branch unites number as a kind , make up it is the di mou that remember a word some ; one kind is to press cash and bank deposit income , cash and bank deposit to pay respectively and transfer accounts business has number 3 kinds , make up respectively it is di mou receiving a word some date , di mou paying a word some , turn word di mou some ; still one is plant is to press cash income , cash to pay , bank deposit income , bank deposit is paid and transfer accounts 5 kinds have number , make up respectively to show di mou receiving a word some , pay a word such - and - such date , silver now some date , silver pays di mou receiving a word the word such - and - such date , turn word di mou some 会计凭证编号的方法有多种：一种是将财会部门内的全部记帐凭证作为一类统一编号，编为记字第某某号；一种是分别按现金和银行存款收入、现金和银行存款付出以及转帐业务三类进行编号，分别编为收字第某某号、付字第某某号、转字第某某号；还有一种是按现金收入、现金付出、银行存款收入、银行存款付出和转帐五类进行编号，分别编为现收字第某某号、现付字第某某号、银收字第某某号、银付字第某某号、转字第某某号。
Along the history of modern social security ( ss ) system , one of the most radical and important reform was the privatization of the chilean pension system in 1981 . it was the first privatization in the world that completely substituted the old public paygo collective pension scheme with a new private fully - funded individual pension system . the scope , depth and speed of chilean reform have attracted world - wide attention , and is having significant influence in latin america and other developing as well as developed countries . chilean is often presented as a model for structure pension reform offering interesting experiences . this paper emphasizes on the investment process of chilean pension fund . by analyzing the practical effect of pension fund in the past 25 years , the paper summarizes and comments on the “ chilean model ” 在现代社会保障制度发展演变的历史进程中, 1981年智利的社保私有化改革无疑占据着一个重要位置,它是世界上第一个用私营管理的完全积累制替代传统现收现付制公共养老金计划的国家。社保改革“智利模式”引起了世界的普遍关注,并对拉美国家、发展中国家乃至发达国家社保改革产生了重要影响。本文目的在于考察智利社保基金投资管理模式的制度安排,实证分析改革25年来社保基金投资的实际成效,进而对智利模式做出总体评价。
One of the measures requests social security tax should be joined with the current social security charge system , and on the very basis of the discussion of the question , the author put forward own unique opinion : combination of " the system of pay as you go " and " the system of part accumulation " is the suitable accumulation pattern of social security fund of our country , moreover we also should set up social adjustment account and individual account in social security budget of the old age insurance and to manage and operate this two accounts respectively 在谈到使社会保障税与现行统帐结合的缴费模式相衔接的问题时，笔者提出了自己的见解：我国社会保障基金的积累模式宜采用现收现付制与部分积累制相结合的做法，并在养老保险预算内建立社会统筹帐户与个人账户，两个账户分别管理，独立运作。鉴于社会保障税具有的种种优势，作者得出结论：开征社会保障税势在必行。
2 . the experience in foreign countries shows that the more the funds model is adopted and the pension programs are managed by private sectors , the better the pension and capital market develop , and that the more the pay - as - you - go mode is adopted and the pension programs are managed by government , the worse the pension and capital market develop . 3 2 、国际上社会养老保险入市的私有化改革经验表明：越是更多采用基金制、由企业和私人经营社会养老基金，越能适应资本市场的发展；越是更多采用现收现付制、由政府控制经营社会养老基金，越不适合或不利于资本市场的发展。
