经济增长视角下城乡居民基本养老保险地方财政责任评估  

An Evaluation of Local Government Fiscal Responsibility for China's Urban and Rural Residents' Endowment Insurance System from the Perspective of Economic Growth

作　　者：杨斌[1] 丁建定[2] 

机构地区：[1]长安大学政治与行政学院,陕西西安710064 [2]华中科技大学社会学系,湖北武汉430074

出　　处：《江西财经大学学报》2016年第3期37-44,131,共8页Journal of Jiangxi University of Finance and 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);西安市社科规划基金项目"西安市城镇化进程中农民工养老保险发展路径研究"(15S59)

摘　　要：基于2014年数据,计算出不同地区城乡居民养老保险政府财政支出水平,并结合经济增长状况,将我国地方政府划分为双高型、中间型、双低型、经济偏向型和保障偏向型地方政府。这五种类型的地方政府在城乡居民养老保险财政责任上有明显的差异,区域因素、附加基础养老金水平、人口老龄化等因素是导致这种差异的主要原因。对不同类型地方政府的分析表明,区域经济增长与养老保险政府财政支出的均衡,是未来我国城乡居民养老保险制度改革的重要方向。Based on the data of 2014, this paper calculates the fiscal expenditure of the local governments for the urban and rural residents endowment insurance system at different regions. Considering the different levels of economic growth, it divides China's local governments into five types: double high type, intermediate type, double low type, economically inclined type and protectively inclined type. These five types of local governments are significant different in their financial responsibilities for the endowment insurance system. Such factors as the regional factors, the level of additional basic pension, the aging population and so on are the important reasons leading to these differences. The analysis of the different types of local governments show that the balance between regional economic growth and government fiscal expenditure for pension insurance is an important direction for the future reform of the urban and rural residents endowment insurance system.

关 键 词：经济增长 城乡居民养老保险制度 地方政府 财政责任 

分 类 号：F840.612[经济管理—保险]