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机构地区:[1]贵州财经大学,教授副院长博士贵阳550004 [2]浙江工商大学金融学院,副教授杭州310018
出 处:《浙江社会科学》2012年第9期74-82,157,共9页Zhejiang Social Sciences
基 金:2009年度浙江省哲学社会科学规划重点课题<浙江城乡一体社会保障体系建设研究>(编号:09CGYD010Z);贵州省教育厅项目<贵州初次收入分配中劳动者报酬比重研究>(编号:11JD047)阶段性研究成果
摘 要:社会保障财政失衡是福利国家财政赤字和政府债务日益积累的重要影响因素,且在债务危机期间相对明显。这种影响表现出明显的国别差异、年度差异和阶段性差异,而且与社会保障成本的负担结构密切相关。西方国家公共社会保障支出表现出收敛特征,但其财政失衡的分化特征同样明显。为应对老龄化带来的多重挑战,我国应尽量缓解人口老龄化速度,形成柔性的实际和法定退休机制,并构建合理的社会保障成本共担机制。The fiscal imbalance of social security was an important factor of the accumulation of financial deficits and government debts in welfare states, and it was relatively obvious during the debt crisis. This effect showed significant country differences, annual differences and phase differences. and it was closely related to the burden structure of social security cost. The public social security expenditure in the West shows the convergence and differentiation of fiscal imbalances. In response to the multiple challenges of aging, China should ease the population aging speed, form a flexible, practical and statutory retirement mechanism, and build the rational cost-sharing mechanism of social security.
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