摘要
全球养老金领域共有六大类养老金个人账户,分布于公共养老金和私人养老金领域,但对零工劳动者存在制度包容性不足和缺乏可携带性的问题。我国三支柱养老金均有个人账户,但该制度有五项严重“漏损”,难以对零工劳动者形成有效覆盖。近年来,为满足零工经济的劳动权益保障要求,一些国家对养老金个人账户进行改良和创新,形成不少有益实践。本文在这些实践基础上,提出“账户养老金”概念和“3+3”功能的思考,从制度原则、管理主体和账户属性重构养老金个人账户,提出“账户养老金”的实现路径,即覆盖无歧视、责任明晰化、缴费灵活化、功能综合化、福利可携带、管理公共化,以期在改进养老金个人账户对零工经济适应性方面,提供新的研究视角。
In the global public and private pension fields,there are six types of individual pension accounts,facing problems of lack of inclusiveness and portability for gig workers.Same problems exist in China’s three-pillar pension system which has individual account in each pillar.Due to five different“loopholps”of China’s pension system,it is difficult to effectively cover gig workers.In recent years,in order to meet the requirements of the gig economy to protect labor rights and interests,some countries have improved and innovated systems of individual pension accounts,and formed many beneficial practices.On the basis of these practices,this paper puts forward the concept of“account-based pension”and the thinking of“3+3”functions,reconstructs individual pension accounts from the institutional principles,management subjects and account attributes,and indicates the path to develop“account-based pension”,namely,non-discrimination coverage,clearer responsibility,flexible contribution,comprehensive functions,portable benefits and public management.This paper tries to provide a new research perspective in order to improve the individual pension accounts adaptable to gig economy.
作者
张盈华
ZHANG Ying-hua(Chinese Academy of Social Sciences)
出处
《华中科技大学学报（社会科学版）》
CSSCI
北大核心
2023年第4期28-36,共9页
Journal of Huazhong University of Science and Technology(Social Science Edition)
关键词
账户养老金
零工劳动者
个人账户
account-based pension
gig workers
individual account
