摘要
近年来,社会各界一直关注社会养老金的不公平问题。中国机关事业单位、企业和农村居民三大群体的社会养老保险制度分别在不同的历史条件下产生,政府对于各类制度承担的财政责任也不同,导致各群体退休人员在社会养老中享受着不同的财政待遇。本文根据历年统计数据测算,各群体养老金年人均享受的财政资金额度呈现出阶梯状差距,其中企业社会养老保险参保人员退休后所享受的财政补贴大约是农村居民的5倍以上,机关事业单位又是企业部门的7倍左右。
In recent years, the problem of social pension unfairness has been talking about. The retirees from the public sector, the corporate sector and the rural residents, respectively belong to different pension system, and the government shoulder different fiscal responsibility for every kind of system, so they enjoy different fiscal annuity subsidy. According to the statistic data, calculation results show that the fiscal annuity subsidy of three groups showing ladder shape, and the corporate retirees'fiscal subsidy is over 5 times that of rural residents, and the public sector retirees'fiscal pension subsidy is about 7 times that of the corperate sector. In order to reduce the social income distribution gap, it is necessary to reform the current fiscal intervention mechanism in social pension.
出处
《经济体制改革》
CSSCI
北大核心
2016年第1期176-182,共7页
Reform of Economic System
基金
安徽财经大学校级项目"促进养老保险均衡发展的财政政策研究"(ACKY1605ZDB)
教育部项目"独生子女对代际支持家庭养老影响的实证研究"(15YJA840004)
安徽省教育厅人文社会科学重点项目"代际支持视角下城市独生子女家庭养老的实证研究--以安徽省为例"(K2015A226)
安徽省教育厅人文社会科学重点项目"城镇职工养老保险统筹账户筹资结构改革研究(2016年立项)"
关键词
社会养老保险
财政待遇
公平
social insurance system
fiscal pension subsidy
equality