摘要
中国养老保险制度的筹资体系亟须优化。政府财政性养老保险支出机制不健全,企业和国民个人承担了过重的养老保险筹资负担。要以实现制度财务平衡为出发点,以有效满足国民养老保险需求为目标,以符合国民产出在政府、社会经济组织和国民个人之间的分配结构、总税率、贫富差距等社会经济要素的状况为原则,形成资金来源多元化的养老保险筹资体系。
The financial system of Chinese pensions should be optimized urgently. On the one hand, the public financial policy for the pensions is unreasonable, on the other hand, the burden of employer and employee for pensions＇ finance is too heavy. It is shown that in order to reach the goals of financial balance and meeting the demand of China＇s coming aging of population, we should build up a multi-way financial system for the Chinese pension systems in line with the social and economic conditions, including distribution structure of national output among government, social and economic organizations and citizens, total tax rate and the gap between rich and poor.
出处
《教学与研究》
CSSCI
北大核心
2013年第8期13-20,共8页
Teaching and Research
基金
教育部人文社会科学重点研究基地重大项目"中国社会保障制度发展战略研究"(项目号:08JJD840183)
国家社会科学基金项目"农村居民养老保障制度整合研究"(项目号:11BSH065)的阶段性成果
关键词
养老保险制度
筹资体系
财政性养老保险支出机制
国民产出分配结构
pension system
financial system
public financial policy for the pensions
distribu-tion structure of national output
