从非制度化到制度化:基本养老保险制度财政责任改革的思考  

From Non-Institutionalized to Institutionalization:the Reform of Fiscal Responsibility on Basic Endowment Insurance System

作　　者：杨斌[1] 谢勇才[2] 

机构地区：[1]长安大学政治与行政学院,陕西西安710064 [2]中国人民大学劳动与人事学院,北京100872

出　　处：《西安财经学院学报》2015年第3期80-86,共7页Journal of Xi’an University of Finance & Economics

基　　金：教育部哲学社会科学重大课题攻关项目"中国社会保障制度整合与体系完善研究"(13JZD019);国家社会科学基金项目"农村居民养老保障制度整合研究"(11BSH065)

摘　　要：在人口老龄化和养老保险制度不断完善的背景下,促使基本养老保险制度财政责任制度化是实现养老保险全覆盖、保基本、多层次、可持续的重要制度保障。文章以养老保险财政补贴数据为依据对基本养老保险制度政府财政责任进行研究,发现基本养老保险制度财政责任存在财政供款责任隐性化、财政调整不稳定、财政分担责任不合理和财政责任地区差异较大等问题。而基本养老保险制度财政责任非制度化是这些问题的深层次原因。基本养老保险制度财政责任改革应从非制度化向制度化转变,实现财政预算责任制度化、财政供款责任制度化、财政分担责任制度化、财政调整责任制度化和财政监管责任制度化。Prompting the institutionalization of the basic endowment insurance system is key to full coverage, basic protection, multi-level system, sustainable system of the pension insurance in the background of aging population and perfecting pension system. The paper discusses the fiscal responsibility on basic endowment insurance system based on the pension subsidies data. The practical problems of fiscal responsibility on basic endowment insurance system include that the financial contribution is recessive, the fiscal adjustment is unstable, the financial contribution is unreasonable, and the fiscal responsibility of different region is different. The deep reason of these problems is the non-institutionalized of fiscal responsibility on basic endowment insurance system. The non-institutionalized of fiscal responsibility on basic endowment insurance system is not conducive to the unity of pension system. The solutions of improving the fiscal responsibility on basic endowment insurance system include the institutionalization of the budget responsibility, the institutionalization of the financial contribution, the institutionalization of the financial contribution, the institutionalization of the fiscal adjustment, the institutionalization of the regulatory responsibility

关 键 词：基本养老保险制度 财政责任 非制度化 制度化 

分 类 号：F840.612[经济管理—保险]