关键词: 养老保险, 个人账户, “空账”

Abstract: This paper first analyses the reason and status quo of “empty account” of individual pension account, then according to the new provisions of China’s pension system, explores the change trend of the size of “empty account” using actuarial methods. The result indicates that as long as pension coverage extension gets along well, the size of “empty account” would not expand continuously. Considering the practice of China’s pension reform, we argue that making pension coverage extension successfully is the main task of China’s pension reform at present. The government should reduce the pension contribution rate and balance the burdens between generations by solving the transition cost through various channels of fund in order to achieve pension coverage extension smoothly. In the medium and long run, the great concern of government should turn to the increment of pension funds from solving the “empty account”.

Key words: Pension, Individual account, “Empty account”