中国养老保险社会核算矩阵的编制与检验  

Compilation and Test of Social Accounting Matrix of Chinese Endowment Insurance

作　　者：方敏 王禹 Fang Min;Wang Yu(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430000,China)

机构地区：[1]中南财经政法大学财政税务学院,武汉430073

出　　处：《统计与决策》2020年第24期33-37,共5页Statistics & Decision

摘　　要：文章在中国最新投入产出(IO)表基础上,结合宏微观统计数据编制了我国2012年养老保险社会核算矩阵(SAM)。所编制的SAM充分考虑了我国养老保险制度的多样性,将新增的养老保险账户和传统的居民账户根据缴纳险种不同进行了拆分,充分展示了我国不同养老保险在各类型居民中的收支情况。细分账户时采用微观调查数据进行宏观SAM的细化,最大程度上确保了不同类型居民的异质性。通过SAM乘数分析发现,政府应适当提高企业职工的养老金替代率;在养老金账户的调整方面,应尽量采取政府补助等转移支付形式以应对日益严峻的养老问题;在退休年龄的政策设计上可以采用"同步同龄"的方案。Based on the latest input-output(IO)table in China,this paper combines with macro and micro statistical data to compile social accounting matrix(SAM)of China’s endowment insurance in 2012.The prepared SAM fully considers the diversity of China’s endowment insurance system,and divides the newly added endowment insurance accounts and the traditional resident accounts according to different endowment insurance types,fully demonstrating the income and expenditure of China’s different endowment insurances among various residents.The micro-survey data is adopted to subdivide macro SAM during account segmentation,which ensures the heterogeneity of different types of residents to the maximum extent.The SAM multiplier analysis shows that the government should appropriately increase the pension replacement rate of enterprise staffs,that in terms of pension account’s adjustment,the form of transfer payment such as government subsidy should be adopted to cope with the increasingly serious pension problem,and thatin the policy design of retirement age,the"peer synchronization"scheme can be employed.

关 键 词：社会核算矩阵 养老保险 微观数据 SAM乘数 

分 类 号：F840.67[经济管理—保险]