国有资产划拨养老保险基金问题研究

Research on the Problem of State-owned Asset Allocation Pension Fund

在人口老龄化加剧的背景下,人口结构发生变化,导致未来缴纳养老保险人数减少,养老保险收入规模随之下降;而养老保险的"双轨"与"转轨"带来的隐性养老保险债务仍需偿还。可见我国的人口红利逐步消失,养老保险财务可持续性问题亟待解决。国有资产属于公共财产且规模较大,理应"取之于民,用之于民",因此国有资产划拨养老保险具有一定合理性和可行性。

In the context of an aging population, the demographic structure has changed, resulting in a decrease in the number of people paying pensions in the future, and the scale of pension insurance income has declined. The implicit pension insurance debt brought about by the"double track"and"transition"of pension insurance still needs to be repaid. It can be seen that China’s demographic dividend has gradually disappeared, and the financial sustainability of pension insurance needs to be resolved. State-owned assets belong to public property and should be"taken from the people and used by the people". Therefore, the allocation of pension insurance for state-owned assets has certain rationality.