期刊文献+

不同群体社会养老保险财政待遇差距的测算与分析 被引量:6

Calculation and Analysis on the Fiscal Pension Subsidy Gap between Different Groups
原文传递
导出
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.
作者 周凤珍
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
  • 相关文献

参考文献7

二级参考文献20

  • 1薛惠元.基本公共服务均等化视角下的城乡养老保险制度比较分析[J].农村金融研究,2013,(04):5-10.
  • 2Bell,Linda. The Impact of Minimum Wages in Colombia[J].Journal of Labor Economics,1997,(03):102-135.
  • 3Maloney,William,Jairo Núnez. Measuring the Impact of Minimum Wages:Evidence from Latin America[R].The World Bank Working paper,2001.
  • 4Inigo hurbe-Ormaetxe. Visibility of Social Security Contributions and Employment[No.2011-16][R].Instituto Valenciano de Investigaciones Económicas,S.A.(Ivie) Working Papers,.
  • 5Kerry L.Papps. The Effects of Social Security Taxes and Minimum Wages on Employment:Evidence from Turkey[J].Industrial and Labor Relations Review,2012.
  • 6Garca,J.R,H.Sala. The Tax System Incidence on Unemployment:A Country-Specific Analysis for the OECD Economies[No.2226][R].IZA Working Paper,2006.
  • 7Kugler A,Kugler M. Labor Market Effects of Payroll Taxes in Developing Countries:Evidence from Colombia[J].Economic Development and Cultural Change,2009,(02):335-356.
  • 8P Orszag,J Stiglitz. Rethinking Pension Reform:Ten Myths about Social Security Systems[A].1999.
  • 9邓大松,孟颖颖.困境与选择——对我国农民工养老保险制度的反思与构建[J].学术交流,2008(6):122-128. 被引量:28
  • 10管永昊,洪亮.基本公共服务均等化:国内研究现状、评价与展望[J].江淮论坛,2008(4):75-79. 被引量:21

共引文献66

同被引文献73

引证文献6

二级引证文献13

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部