发展型政府的养老保障职责  

Responsibilities of Developmental Government on Social Security

作　　者：王德文[1] 

机构地区：[1]中国社会科学院人口与劳动经济研究所,北京100732

出　　处：《涉外税务》2009年第9期13-16,共4页International Taxation In China

摘　　要：本文分析了中国养老保障体制改革的关键症结,指出需要通过全面推进的改革方式进行整体设计,制定出一条清晰的社会保障体系改革路线图,用来指导下一步养老保障体制改革工作。在这个过程中,明确政府职责尤为迫切,应该建立基本的养老保障体系,并为它的可持续发展提供可靠的财政、监督和资本市场等制度条件。This paper analyzes the critical problems faced by China＇s social security system reform, and also points out that it should make out an overall reform framework by introducing a big-push approach to develop a clear road map so as to guide the next-step reform. During this process, it is very urgent to clarify the responsibilities of governments at various levels so that they could adopt some active measures to provide a universal basic old-age security system shared by all people, and create reliable conditions of finance and taxation, supervision and capital market to ensure its sustainabiIity.

关 键 词：基本养老保障体系 转轨成本 整体改革设计 政府责任 

分 类 号：F249.2[经济管理—劳动经济]