共同事权与支出责任再划分的路径探究——以上海市城乡居民基本养老保险为研究对象

On the Method of Redistributing Common Authority and Expenditure Responsibility——Based on Basic Endowment Insurance for Urban and Rural Residents in Shanghai

城乡居民基本养老保险是典型的共同事权,在划分过程中,分析了基金筹集和偿付阶段的现状,通过解读公共产品学说以及兼顾政府职能和效率原则等典型的理论学说为共同事权再划分寻求支撑。以立法环节、基金筹集环节和偿付环节为视角,探讨了各个环节应当承担主要责任的政府层级,以解决共同事权如何再划分的问题。

Basic endowment insurance for urban and rural residents is a typical common authority of the government.In the classification of the common authority of the government,this paper analyzed the present situation of funds collection and reimbursement. Through the interpretation of the theory of public goods and the typical theories related to both government functions and principle of efficiency,we seek the support for the re-classification of the common authority of the government. In the perspectives of legislation,funds collection and reimbursement,this paper discussed the different levels of the government that should bear major responsibility in all aspects in order to resolve the issue of how to re-classify the common authority of the government.