经济欠发达地区城乡居民基本养老制度筹资主体负担能力分析——以湖南武陵山片区为例  

Analysis of Financing Entities' Affordability for the Basic Old-age Pension in the Economically Underdeveloped Urban and Rural Areas——A Case Study in Wuling Mountainous Areas

作　　者：李琼[1] 朱鹏[2] LI Qiong ZHU Peng(College of Business, Jishou University, Jishou 416000, Hunan China School of Accountancy, Hunan University of Commerce ,Changsha 410205 ,China)

机构地区：[1]吉首大学商学院,湖南吉首416000 [2]湖南商学院会计学院,湖南长沙410205

出　　处：《吉首大学学报（社会科学版）》2017年第4期109-116,共8页Journal of Jishou University(Social Sciences)

基　　金：国家社会科学基金项目(14BJY203;14BGL092);湖南省社会科学基金项目(2015YBB051;15YBX026);湖南省科技计划项目(2016RS2021)

摘　　要：相关主体的筹资能力,是支持经济欠发达地区城乡居民基本养老保险制度可持续发展的条件之一。以财政收入、居民纯收入等为指标,静态和动态测算分析湖南武陵山片区地方财政和居民个人主体的筹资能力。静态测算表明,财政筹资主体有完全的筹资负担能力,农民主体的最大筹资能力为500元。动态测算分析后发现,在未来20年,农民主体的最小筹资能力为300元,最大筹资能力为1 500元。为保证城乡居保制度的健康可持性运行,湖南武陵山片区需要发展特色经济,增强财政和个人主体的筹资能力,需要科学划分省财政与县(市区)财政之间的责任。The financingaffordability of relevant entities is one of the conditions to support the sustainable development of urban and rural residents＂ basic old-age pension system. With the index of revenue and residents＂ net income and other indicators,this paper analyzes the financing entities＇ （local finance and individual citizen） affordability in both static and dynamic ways in the Wuling Mountainous areas. Static calculation shows that the main finance entity has total affordability,and the maximum financing afford- ability of farmers is 500 Yuan. Dynamic calculation shows that in the next 20 years,the minimum financing affordability of the farmers will be about 300 Yuan,and their maximum financing affordability 1500 Yuan. To ensure the sustainable operation of the urban and rural residents＂ basic old-age pension system and the development of characteristic economy in these areas, it is necessary to make the responsibilities clear between provincial finance and the county-level finance.

关 键 词：城乡居民基本养老制度 筹资主体 湖南武陵山片区 

分 类 号：F842.3[经济管理—保险]