中国养老保险的财政困境及政策选择  

China's Dilemma of Pension Finance and Policy Choices

作　　者：文太林[1] 胡尹燕[1] WEN Tailin;HU Yinyan

机构地区：[1]河北工业大学文法学院

出　　处：《理论与现代化》2016年第6期112-117,共6页Theory and Modernization

基　　金：河北省人力资源和社会保障厅项目"河北省机关事业单位养老保险制度改革研究";项目编号:JRS-2015-2009;河北省社科基金项目"转型视域下中国宏观经济稳定的三维分析及实现路径研究";项目编号:HB15LJ012

摘　　要：随着以改善民生为重点的社会建设的加快推进,我国养老保险中的财政责任不断得到落实和完善。目前,我国财政对养老保险的投入包括:补贴城镇职工基本养老保险、支付机关事业单位离退休金、补助城乡居民养老保险等。在不断完善和加大养老保险财政投入时,也存在财政风险加剧、补贴不公平和补贴不规范等问题。应在公平性、可持续性和规范性原则下,完善我国养老保险的财政责任。With the speeding up of the advance of social construction which focus on the people's livelihoods, the fiscal responsibility of China's pension has been implemented and improved constantly, and this fact is mainly reflected in the following ways: the fiscal subsidies of the basic pension for urban workers, the full allocation of civil servants pension system,and the financial aid for urban and rural residents pension system. However, with the increasing financial input in pension,there are also problems about fiscal risks, unfair subsidies and the lack of standardization in subsidies. We should improve the fiscal responsibility of pension under the principle of fairness, sustainability and normalization.

关 键 词：养老保险 财政责任 结构差异 转轨成本 老龄化 

分 类 号：F842.6[经济管理—保险]