城乡居民养老保险政府财政责任和负担的地区差异

The Study of Regional Differences of Government Fiscal Responsibility and Burden for the Pension System for Urban and Rural Residents

基于我国2013年统计数据,分别计算不同省区城乡居民养老保险政府财政责任和财政负担的极差、极值比、标准差和变异系数,用以反映城乡居民养老保险政府财政责任、中央政府财政责任、地方政府财政责任、人均政府财政责任以及政府财政负担的地区差异。研究表明,受社会经济条件、制度发展状况及政府财政支出偏好等因素的影响,我国城乡居民养老保险政府财政责任和财政负担均存在较大的地区差异。其中,地方政府财政责任的差异最大,中央政府财政责任的差异居中,政府财政责任的差异最小;与政府财政责任的地区差异相比,人均政府财政责任的地区差异相对较小;地方政府财政负担的地区差异大于中央政府财政负担的地区差异。应强化地方政府考核机制中养老保险财政投入因素,统一东部、中部和西部地区基础养老金的财政补贴制度,并建立相应的横向转移支付制度。

Based on 2013 statistical data of China,this paper respectively calculates the range,extreme ratio,standard deviation and coefficient of variation of the government fiscal responsibility and fiscal burden for urban and rural pension in different provinces and municipalities to reflect the regional differences in the total financial responsibility,the differences in per capital fiscal responsibility,the financial burden of the central government fiscal responsibility and the financial burden of local government fiscal responsibility. The research shows that because of the influential factors of the social and economic conditions, institutional development status,governmental financial expenditure preference and so on,China＇s urban and rural pension has big difference in the financial responsibility and financial burden of the government,among which the biggest difference is local governmental responsibility,the middle difference is central government financial responsibility and the smallest difference is government financial responsibility. Comparing with regional difference of government financial responsibility,the regional difference of per capita government financial responsibility is relatively small,and the regional difference of local government burden is bigger than that of central government financial burden. China should consolidate pension financial input factor in local government examination mechanism, unify financial subsidies system among east,middle and west areas and establish the corresponding horizontal transfer payment system.