城镇职工基本养老保险政府财政责任的优化  

Optimization of Government Financial Responsibility of Urban Workers' Basic Endowment Insurance

作　　者：曹清华[1,2] 

机构地区：[1]江西师范大学政法学院,江西南昌330022 [2]江西财经大学财税与公共管理学院,江西南昌330006

出　　处：《河南大学学报（社会科学版）》2018年第1期30-36,共7页Journal of Henan University(Social Sciences）

基　　金：国家社科基金项目"农村老年社会救助机制优化研究"(14BGL102)阶段性成果;江西经济发展研究院招标项目"江西省养老目的地建设研究"阶段性成果;中国博士后基金项目"我国基本养老保险财政责任的分析与评估"(2015M571980)阶段性成果

摘　　要：我国"城职保"中政府财政责任的长效机制缺乏主要表现在转制成本的偿还机制未确立、政府财政补贴责任不明晰、政府间规范的财政责任分担机制未形成以及政府财政补贴支出的均等化功能不足。构建多层次养老保险体系,实施名义账户制,改革政府财政兜底模式及调整中央与地方财政责任关系等措施,可以优化政府在"城职保"中的财政责任,控制政府支持基本养老保险支出的财政风险并促进"城职保"的健康平稳发展。The lack of long-term mechanism of government fiscal responsibility of urban workersbasic endowment insurance is normally due to the following four reasons.The cost repayment mechanism of system transformation is not still established;the subsidies responsibility of government finance is not clear;the sharing mechanism of intergovernmental financial responsibility is not formed;the equalization function of government financial subsidy expenditure is insufficient.Through the construction of multi-level old-age insurance system,the implementation of the nominal account system,the transformation of the government financial fallback mode and the reform of financial accountability between the central government and local government,we can optimize the financial responsibility of the government in the basic endowment insurance system of urban workers,control the financial risk of the government so as to support the endowment insurance expenditure and promote the development of the basic endowment insurance system of urban workers in a healthy and stably way.

关 键 词：城镇职工基本养老保险 中央政府 地方政府 财政责任 

分 类 号：F812.45[经济管理—财政学]