欧盟综合社会保障统计体系:演进历程、核算框架与应用价值  

European System of Integrated Social Protection Statistics:Exploration Process,Accounting Framework and Application Value

作　　者：赵建国[1,2] 尚培培 张宇涵 Zhao Jianguo;Shang Peipei;Zhang Yuhan

机构地区：[1]东北财经大学 [2]东北财经大学公共管理学院 [3]东北财经大学杂志社

出　　处：《统计研究》2023年第10期138-150,共13页Statistical Research

基　　金：国家社会科学基金重点项目“面向共同富裕的社会保障收入分配调节能力统计监测研究”(23ATJ008)。

摘　　要：可靠、及时、具有国际可比性的社会保障统计体系既是准确反映我国社会保障发展水平的关键,也是我国社会保障统计面临的挑战。目前,国际劳工组织(ILO)、经济合作与发展组织(OECD)、欧洲联盟(EU)和世界银行(WorldBank)4大国际组织已开展社会保障统计工作,其中,EU构建的综合社会保障统计体系最具影响力,且具备完善的理论体系和良好的应用价值。本文对欧盟综合社会保障统计体系(ESSPROS)的演进历程进行梳理,从统计口径、体系架构、统计单位和核算规则4个方面介绍ESSPROS的核算框架,对上述4大国际组织的社会保障统计工作进行对比分析,总结ESSPROS与国民账户体系(SNA)的区别,并分析其应用价值。最后,提出完善我国社会保障统计体系的建议,以期为我国社会保障统计工作提供参考。A reliable,timely and internationally comparable social security statistics system is the key to accurately reflecting the level of social security development in China,and also the current challenge for China's social security statistics.At present,four major international organizations,including International Labor Organization(ILO),Organization for Economic Co-operation(OECD),European Union(EU)and World Bank,have conducted social security statistics,among which the European System of Integrated Social Protection Statistics has the strongest influence,with a sound theoretical system and considerable application value.This article reviews the evolution of the European System of Integrated Social Protection Statistics,introduces its accounting framework in terms of statistical caliber,statistical structure,statistical units and accounting rules,compares the social security statistics of the EU with other international organizations,summarizes the differences between the European System of Integrated Social Protection Statistics and the System of National Accounts,and analyses its application value based on the accounting results.Finally,in order to provide reference for the improvement of China's social security statistics,suggestions for improving China's social security statistics system are put forward.

关 键 词：社会保障 欧盟综合社会保障统计体系 核算框架 

分 类 号：F222.33[经济管理—国民经济]