财政分权视角下城乡居民养老保险财政补贴机制研究

Research on Fiscal Subsidy System of Pension Insurance for Urban and Rural Residents from the Perspective of Financial Decentralization

城乡居民养老保险制度作为一项老年生活保障机制,其持续健康运营离不开政府的财政支持。本文分析了当前财政分权下的城乡居民养老保险财政补贴机制出现的问题,认为应以明确城乡居民养老保险社会地位为前提,明晰中央、地方补贴责任,逐步统一城乡居民养老保险制度、完善征管体系,从而提高其可持续性。

As one of life safeguard mechanism for the aged as pension insurance policy for urban and rural residents is, its healthy and sustainable development can hardly do without financial help from government. The paper makes an analysis on current problems of fiscal subsidy system of pension insurance for urban and rural residents under financial decentralization, holding an opinion that a social status of pension insurance for urban and rural residents should be defined, central responsibility for subsidy should be clarified, pension insurance policies should be gradually united in urban and rural areas, collection and management system should be step by step perfected.