摘要
人口老龄化影响到养老保险及公共财政的收支平衡,体现为代际负担的不均等。为了测量人口老龄化对代际负担的影响,出现了"养老金负债净额"、"政府总财政平衡"、"代际核算"、"隐性税收"等四种模型。文章分别从宏观和微观层面测量了人口老龄化对养老保险体系或公共财政体系收支平衡的影响,用于探索相关改革方案,是今后研究我国人口老龄化问题及探讨养老保险改革可资借鉴的工具。
Population aging affects the balance of pension system and public finance, reflecting as unequal intergenerational burden. In order to measure the impact of population aging on intergenerational burden, four models was developed, such as "Net pension liabilities", "General government fiscal balances", "Gen- erational accounting" and "Implicit tax". The authors measured the impact of population aging on pension system or public finance respectively on the macro level or micro-level, to explore the relevant reform pro- gram, which is an useful tool for researching China^s population aging and the pension reform.
出处
《西安财经学院学报》
CSSCI
2014年第3期85-89,97,共6页
Journal of Xi’an University of Finance & Economics
基金
教育部基本科研业务费"代际公平视角下的养老保险可持续发展研究"(N120314003)
辽宁省社会科学规划基金项目"辽宁省居家监护儿童贫困治理研究"(L12DSH017)
东北大学"985"哲学社会科学研究基地项目
关键词
人口老龄化
养老金
公共财政
代际负担
测量模型
population aging
pension
public finance
intergenerational burden
measurement model