摘要
财政是养老保险制度健康运行的物质基础之一,超过财政负担能力的养老保险制度不仅自身难以为继,还将对经济和社会发展产生重要的制约作用。通过预测发现,在人口老龄化背景下养老保险覆盖面的扩大并未使社会统筹养老金的收支状况得到改善,预测期间内养老金一直处于缺口状态,并且在最严重的时期已超出财政的承受能力,而对现有的养老保险制度进行改革与完善将有利于减轻财政压力,保证制度的健康运行。
Finance is the material foundation of pension insurance.Pension insurance that exceeded the burden of finance is unsustainable.And there will be a major constraint to the economic and social's development.Through the forecast we found that financial situation of social pooling pension is not improved by expanding the coverage of pension insurance under the background of aging population.Pension gap will exist throughout the forecast period,and it will go beyond the financial capacity in the worst situation.Reforming the pension system will be helpful to alleviate the financial pressure and ensure the healthy operation of the system.
出处
《财经理论与实践》
CSSCI
北大核心
2013年第3期40-42,97,共4页
The Theory and Practice of Finance and Economics
基金
国家社会科学基金重大项目(11&ZD014)
辽宁省社会科学规划基金项目(L12CSH014)
辽宁省经济社会发展项目(2013lslktfx-11)
辽宁大学亚洲研究中心资助项目(201111)
辽宁大学青年科研基金项目(2011LDQN41)
关键词
养老保险
财政
公平
Pension insurance
Finance
Equality