养老保险补贴的央地财政责任划分

The Financial Responsibilities Division between the Central and Local Governments on Endowment Insurance Subsidies

现阶段我国养老保险体系中需由政府提供补贴的险种包括城镇职工基本养老保险、机关事业单位养老保险与城乡居民基本养老保险,但我国央地财政责任划分相当混乱,其根源在于养老保险历史债务的存在。未来我国养老保险体系宜设置为四层结构--国民基础养老保险、职业养老保险、企业补充养老保险和个人储蓄养老保险,其中前二者均为强制性保险且须由政府提供补贴。故划分养老保险补贴央地之间财政责任应分为两步--首先界定历史债务的央地之间财政责任;其次确定新的养老保险体系下央地之间财政责任。

Currently,the types of insurance in our endowment insurance system,which need government subsidies,contain the basic endowment insurance of urban workers,the pension insurance of the government and other institutions and the basic pension of urban and rural residents.However,the financial responsibilities division between the central and local governments seems quite confusing,and the root of it lies in the historical debts on pension.In the future,the situation could be improved if the endowment insurance system could be designed as a four-layer structure--the national basic pension,occupational pension,the complement of enterprise pension and personal saving pension.The former two pensions are mandatory and demand subsidies.Therefore,two steps should be taken in dividing financial responsibilities between the central and local governments--firstly,clarify the financial responsibilities of historical debts between the central and local governments,and then define their duties in the new pension system.