中国社会养老保险的财政负担与可持续性研究  

Research on the Financial Burden and Sustainability of the Social Pension Insurance in China

作　　者：贾占标[1] 刘进财[1] 

机构地区：[1]南开大学经济学院,天津300071

出　　处：《未来与发展》2016年第12期28-31,共4页Future and Development

基　　金：国家社会科学基金项目"和谐社会视野下我国社会保障制度的公平与共享研究"(11BK031)

摘　　要：社会养老保险的健康持续发展离不开公共财政的支持。但日渐加深的人口老龄化对我国社会养老保险造成巨大冲击,由此带来的财政负担和风险也日趋加大。无论是城镇职工基本养老保险还是城乡居民基本养老保险,都对财政补贴的依赖性日趋增强。在统账结合的制度模式下,只有拓宽资金来源渠道,优化机制设计,提升统筹层次,才能从根本上增强我国社会养老保险的可持续性。Social pension insurance system can not develop in a healthy and sustainable way without the support of public finance. But the aggravating trend of aging population brings a huge impact to China ＂s social pension insurance,which results in increased financial burden. Both the urban employees＇s basic endowment and the basic pension for urban and rural residents are much more dependent on the financial subsidy. So under the pension system of combining overall planning with individual account, only by broadening funding channels, optimizing the mechanism design and improving the co-ordinating level can the sustainability of China＇s social endowment insurance be enhanced.

关 键 词：社会养老保险 财政负担 风险 可持续性 

分 类 号：F812.4[经济管理—财政学]