“空账”不空——对国有资本与社保基金关系的社会时空研究  

"Empty Account"is not Empty——A Social Spatio-temporal Study of the Relationship between State-owned Capital and Social Security Funds

作　　者：严新明[1] 童星[1] Yan Xinming;Tong Xing(School of Government,Nanjing University,Nanjing 210023,China)

机构地区：[1]南京大学政府管理学院

出　　处：《社会保障评论》2020年第2期17-28,共12页Chinese Social Security Review

基　　金：国家社会科学基金项目“基于水母型社会结构的‘弱有所扶’制度建设研究”(18BSH045)。

摘　　要：划转国有资本充实社保基金在经过比较长时间的讨论之后,成为一项政策并付诸实施。本文引入马克思的社会时间和社会空间理论,揭示国有资本经营过程中的国有企业及其职工劳动的社会时空性质,分析国企职工养老保障改革中"视同缴费年限""做实个人账户"等政策的社会时空依据与划转国有资本充实社会保障基金举措的社会时空意义,进而就社会保障改革中确保其他干部群众公平、合理地享有对国有资本的社会保障权益,从而实现国有资本的全民所有属性进行剖析,并为建设符合我国国情、共建共享的社会主义社会保障制度提出政策建议。After a long period of discussion,the transfer of state-owned capital to enrich social security funds has finally been realized as policy and put into practice.This paper introduces Marx’s theory of social time and social space,reveals the social spatio-temporal nature of state-owned enterprises and their employees in the process of state-owned capital management,and analyzes the social spatio-temporal basis of policies such as"deemed contribution period"and"fully funded personal accounts"in the reform of pension insurance for state-owned enterprises.Furthermore,this paper studies the social spatio-temporal significance of the transfer of state-owned capital to enrich social security funds.It also puts forward policy recommendations to ensure that all population groups enjoy equal and reasonable social security rights deriving from state-owned capital,achieve the national ownership of stateowned capital,and advocate joint contribution and shared benefits in building a nationally appropriate socialist social security system.

关 键 词：划转国有资本 社保基金 社会时间 社会空间 

分 类 号：F123.7[经济管理—世界经济] F842.61