北京航空航天大学学报(社会科学版) ›› 2020, Vol. 33 ›› Issue (2): 61-71.DOI: 10.13766/j.bhsk.1008-2204.2019.0426

• 本期特约专家稿件 • 上一篇    下一篇

城镇职工基本养老保险政府财政责任研究

金刚, 刘钰彤   

  1. 辽宁大学 公共管理学院, 辽宁 沈阳 110036
  • 收稿日期:2019-12-10 出版日期:2020-03-25 发布日期:2020-04-01
  • 作者简介:金刚(1976-),男,辽宁抚顺人,研究员,博士,研究方向为公共管理、社会保障.
  • 基金资助:

    国家社会科学基金(18BGL195)

Government Financial Responsibility of Urban Workers' Basic Pension Insurance

JIN Gang, LIU Yutong   

  1. School of Public Management, Liaoning University, Shenyang Liaoning 110036, China
  • Received:2019-12-10 Online:2020-03-25 Published:2020-04-01

摘要:

当前,中国人口老龄化程度不断加深,城镇职工基本养老保险基金收支压力日益凸显。从城镇职工基本养老保险制度建立之初,中央与地方财政一直承担着补助责任且补助规模不断扩大。尽管相应财政补助责任在不断强化,但仍存在一些问题。在分析当前城镇职工基本养老保险财政责任现状的基础上,结合经济合作与发展组织(OECD)国家社会养老保险政府财政责任划分经验,深度剖析中国城镇职工基本养老保险财政责任存在的问题,提出中国下一步养老保险财政权责划分应健全及充分发挥中央和地方两个积极性体制机制,进而建立公平和可持续的社会保障制度体系,促进基本公共服务均等化,更好地应对社会老龄化带来的挑战。

关键词: 养老保险, 财政责任, 政府权责, 社会保障, 政府财政

Abstract:

The degree of population aging is deepening, and the pressure on the income and expenditure of basic pension insurance funds for urban workers is increasingly prominent at present. From the establishment of the basic endowment insurance system for urban employees, the central and local governments have been responsible for subsidies, and the scale of subsidies has been continuously expanded. Although the corresponding financial subsidies are constantly strengthening, there are still some problems. Based on the analysis of the current financial responsibility of pension insurance, this paper analyzes the problems of financial responsibility of China's pension insurance in combination with the experience of government financial responsibility of OECD countries, and provides corresponding policy recommendations for the financial responsibility of China's next pension insurance. We will improve and fully utilize the two central and local institutional mechanisms to establish a fair and sustainable social security system, promote equalization of basic public services, and better respond to the challenges posed by an aging society.

Key words: pension insurance, financial responsibility, government responsibility, social security, government finance

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