促进创业的老年收入保障制度研究——基于底线公平视角  

A Research on Entrepreneurship-promoting Old-age Income Security System:Based on the Bottom Line Fairness

作　　者：汤伶俐[1] 梅哲[2] 

机构地区：[1]重庆理工大学经济学院,重庆400015 [2]重庆工商大学长江上游经济研究中心,重庆400067

出　　处：《石家庄学院学报》2013年第5期87-91,共5页Journal of Shijiazhuang University

基　　金：2010年度教育部人文社会科学规划一般项目(10YJA710044);重庆理工大学科研启动项目

摘　　要：创业对中国经济增长、技术创新和就业发挥着重要的作用。但是目前中国的收入保障制度导致创业者税费负担重、地区间创业者竞争不公平、保险转移成本高和创业失败生活没保障等严重制约了城乡居民创业的积极性。针对现有制度局限,建议基于底线公平原则,构建一个由政府公共财政支付起"兜底"作用的、以最低养老金标准为上限、以城乡居民最低生活保障标准为下限、呈带状区间的经济收入保障防线,保障所有老年人基本生活的全民基础性养老保障方案,解决创业者的后顾之忧并减轻创业者的缴费负担从而促进创业。Doing pioneering work plays an important role in China＇ s economic growth, technological mnovatxon and employment. But now China＇ s income security system has led to heavy tax burden on entrepreneurs, unfair com-petition between regional entrepreneurs, the high cost of insurance transfer and little guarantee of living after busi-ness failure, which seriously constrain residents＇ entrepreneurial enthusiasm. For existing system limitations, a na-tional old-age security plan should be made based on the principle of fairness bottom line, in which government pub-lic financial payment is basically guaranteed, with minimum pension standard as the up limit and urban and rural minimum living standard as the low limit,thereby forming a line of defense of zonal economic income security. In this way, worries of entrepreneurs can be eased, and the burden of payment mitigated.

关 键 词：创业 底线公平 老年收入保障 

分 类 号：C913.7[经济管理]