摘要
作为我国养老保险的重要组成部分,机关事业单位养老保险无论是制度改革前还是制度改革后的转轨期,由于历史、制度等方面的原因,养老保险金一直未能实现收支的平衡,财政支付压力较大。文章基于福建面临的基金收支的压力背景,以福建省的数据为依据,从机关事业单位养老保险基金月收支情况、机关事业单位养老保险抚养比情况分析等方面,对福建省机关事业单位养老保险制度运转中的政府财政压力进行分析,依据分析结果,探讨福建省机关事业单位养老保险制度良性运行的相关对策建议。
As an important part of old-age insurance in our country, the old-age insurance of institutions and institutions has not been able to achieve the balance of income and expenditure because of historical and institutional reasons, and the pressure of financial payment is great. Based on the pressure background of fund income and expenditure faced by Fujian Province, based on the data of Fujian Province, this paper analyzes the government financial pressure in the operation of the pension insurance system of government institutions in Fujian Province from the aspects of the monthly income and expenditure of the pension insurance funds of government institutions and the analysis of the dependency ratio of pension insurance of government institutions. According to the results of the analysis, this paper probes into the government financial pressure in the operation of the old age insurance system of government institutions in Fujian Province.
出处
《社会福利》
2020年第4期52-57,共6页
Social Welfare
基金
国家社会科学基金一般项目《乡村振兴战略下的农村社区资产建设研究》(编号:18BSH044)的阶段成果,负责人侯志阳教授。
关键词
机关事业单位
养老保险制度
政府财政压力
Organs and Institutions
Old-age Insurance System
Government’s Financial Pressure