基本养老保险政府财政责任:历史逻辑、制度解析和优化路径  

Government Financial Responsibility of Basic Endowment Insurance:Historical Logic,System Analysis and Path Optimization

作　　者：刘晓峰 杜健 LIU Xiaofeng;DU Jian(School of Foreign Studies,Hefei University of Technology,Hefei 230601,China;Office of CPC Affairs and Administration,Hefei University of Technology,Hefei 230009,China)

机构地区：[1]合肥工业大学外国语学院,安徽合肥230601 [2]合肥工业大学党政办公室,安徽合肥230009

出　　处：《安徽农业大学学报（社会科学版）》2022年第5期56-60,共5页Journal of Anhui Agricultural University:SOC.SCI.

基　　金：教育部人文社会科学研究规划基金项目“我国城镇职工基本养老保险筹资的利益冲突及化解策略:基于心理账户视角”(17YJA630060)。

摘　　要：我国城镇职工基本养老保险制度内基金收支缺口不断增大。政府财政补贴陷入偿还巨额转轨成本、责任转嫁、结构失衡的多重困境,其根源在于养老保险制度设计不完善、权责不匹配和制度实践偏差。为优化政府财政补贴责任,须加快实施政府财政补贴责任法定化,明确责权匹配,完善个人账户制度,健全养老保险体系。The gap of fund income and expenditure in the basic endowment insurance system for urban workers is increasing.The government’s financial subsidies fall into multiple dilemmas such as repaying huge transition costs,shifting responsibilities and structural imbalance.Its root lies in the“congenital deficiency”in the design of the endowment insurance system,the mismatching of rights and responsibilities and the deviation in the operation practice of the system.In order to optimize the financial subsidy responsibility of the government,it is necessary to speed up the implementation of the statutory responsibility of government financial subsidies,clarify the matching of responsibilities and rights,and improve the individual account system and the endowment insurance system.

关 键 词：基本养老保险 财政补贴 责任转嫁 责任优化 

分 类 号：F840.67[经济管理—保险]