社会养老保险统筹账户财政支付现象分析

Financial Payment of the Pooling Account of Endowment Insurance

社会养老保险制度的建立,关乎社会经济的发展与稳定,因此,世界各国都十分重视,都根据自己的实际情况,确定了不同的运作管理模式。但是,除非一个国家在养老保险模式的选择上采取绝对的基金积累制,否则,不论采用何种模式,一国的养老保险制度都会不可避免地与公共财政发生相当密切的关联。这种密切的关联意味着,养老保险自身的基金收支状况必须得到重视,因为在一定程度上,这种收支状况是与公共财政的收支状况相关联的。如若养老保险制度自身出现收不抵支,国家作为公共利益的代表,具有维护社会稳定的职责,公共财政需要对养老保险制度自身的收不抵支进行一定程度的负责甚至全盘处理。

The development and stability of a country and its economy is closely related to its endowment insurance system. Unless an absolute accumulation fund system is taken, whatever the type, there is a close relation- ship between endowment insurance system and public finances. For the endowment insurance system, special attention should be paid to its balance of payments, because to a certain extent, the balance of payments is associated with the receipts and expenditures of public finance. Once the income do not cover the spending, as the representative of public interests, the country should be responsible for the shortage of funds.