日本社会保障财政改革  

Social Security Financial Reform in Japan

作　　者：沈洁 SHEN Jie(Japan Women's University,Japan)

机构地区：[1]日本女子大学社会福利学系,日本

出　　处：《中国劳动》2021年第4期77-92,共16页China Labor

摘　　要：近年来,日本为了扭转社会保障财政面临的困境,持续进行社会保障财政结构性改革,并取得一定成效。改革主要体现在三个方面:第一,以百年为周期制定抑制社会保障支出总量的长期计划,缓解少子老龄化问题带来的财政压力,寻求社会保障财政收支平衡。第二,进行社会保障财政管理改革,在中央、都道府县、市町村三级政府之间建立合作和互相监督机制,重视各级政府之间事权的划分和责任分担,而不是强调维护各自利益,以此降低管理成本。第三,逐步开放社会保障基金运营对股票市场与海外市场投资的限制,推行专业化以及灵活的市场化运作,实现基金的增值。In recent years,Japan has continued to carry out structural reforms of social security concerning finances in order to break out of the difficulties faced by social security finances,and has achieved certain results.The reform can be shown in the following three aspects:Firstly,a long-term plan to curb the total amount of social security expenditures was formulated based on a 100-year cycle to alleviate the fiscal pressure caused by the problem of an aging population due to less number of young children and to seek a balance between revenue and expenditure in social security.Secondly,as a result of the reform of social security financial management,a mechanism of cooperation and mutual supervision among the central,prefectural,and municipal governments have been formed,with emphasis on the division of functions and allocation of responsibilities among the various levels of governments,rather than aiming at respective own interests,thereby reducing management costs.Thirdly,the restrictions on stock market and overseas market investments in the operation of social security funds was gradually lifted,and professional and f lexible market-oriented operations were implemented to realize the value-added of the funds.

关 键 词：日本社会保障 财政改革 财政管理 中央政府 地方政府 

分 类 号：F840.61[经济管理—保险]