城镇职工基本养老保险政府财政责任分担研究述评——基于中央和地方政府视角  

Literature review on the government sharing of fiscal responsibility for basic endowment insurance for urban workers:Based on the perspective of central and local government

作　　者：朱梅[1] 张文君 ZHU Mei;ZHANG Wenjun(College of Public Administration and Law, Hunan Agricultural University, Changsha 410128, China)

机构地区：[1]湖南农业大学公共管理与法学学院,湖南长沙410128

出　　处：《湖南农业大学学报（社会科学版）》2017年第6期87-91,共5页Journal of Hunan Agricultural University(Social Sciences)

基　　金：湖南省社科基金研究项目(14YBA212)

摘　　要：政府在城镇职工基本养老保险中承担着财政责任。对学术界关于城镇职工基本养老保险的政府财政责任内涵进行综述的基础上,对中央政府和地方政府分担财政责任的现状、分担构想、制约因素以及分担机制的优化途径等方面的成果进行梳理,并提出未来应从"技术""责任激励与约束机制"等视角对养老保险政府财政责任分担机制进行深入研究。The government undertakes the fiscal responsibility in the basic endowment insurance for urban workers.Based on the review of the mainstream academic circles about the fiscal responsibility of the government on the connotation,this paper sorts out with the literature research achievements on sharing the responsibility for basic endowment insurance for urban workers on current situation and design,restricting factors and optimization ways.The author proposes to carry out the research from the perspective of“technology”and the“incentive and constraint mechanism for sharing responsibility”.

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 分担机制 

分 类 号：C812[社会学—统计学]