ISSN 1008-2204
CN 11-3979/C
金刚, 刘钰彤. 城镇职工基本养老保险政府财政责任研究[J]. 北京航空航天大学学报社会科学版, 2020, 33(2): 61-71. DOI: 10.13766/j.bhsk.1008-2204.2019.0426
引用本文: 金刚, 刘钰彤. 城镇职工基本养老保险政府财政责任研究[J]. 北京航空航天大学学报社会科学版, 2020, 33(2): 61-71. DOI: 10.13766/j.bhsk.1008-2204.2019.0426
JIN Gang, LIU Yutong. Government Financial Responsibility of Urban Workers' Basic Pension Insurance[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2020, 33(2): 61-71. DOI: 10.13766/j.bhsk.1008-2204.2019.0426
Citation: JIN Gang, LIU Yutong. Government Financial Responsibility of Urban Workers' Basic Pension Insurance[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2020, 33(2): 61-71. DOI: 10.13766/j.bhsk.1008-2204.2019.0426

城镇职工基本养老保险政府财政责任研究

Government Financial Responsibility of Urban Workers' Basic Pension Insurance

  • 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。

     

    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.

     

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