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基本养老保险事权和支出责任划分的问题与优化

Rule of Law Approach to the Division of Basic Pension Insurance Rights and Expenses
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摘要 收入再分配是社会保障事业的一个重要功能,社会保障这一事项应当由各级政府来配合展开。其中,基本养老保险事权在划分上基本实现了从市县统筹到省级统筹的过渡,但是因为地域、参保对象的不同让基本养老保险在政策规定、制度实行、成果落实上依然存在明显的差异,现行的省级统筹模式在事权和支出责任上出现背离,已经不能适应社会发展带来的矛盾,再加上没有有效的法律制约机制让改革成果得不到有力保障,更加剧了不公平的程度。针对目前基本养老保险事权和支出责任划分存在的问题,有必要逐步加强中央对基本养老保险事权的主导作用,最终实现中央统筹的目标,同时通过构建完备的法律体系将基本养老保险事权和支出责任划分上升为法律责任,以期更好地落实政策,让制度运行更加规范化、安全化。 Income redistribution is an important function of social security. The issue of social security should be coordinated by governments at all levels. Among them, the basic pension insurance authority has basically achieved the transition from city and county coordination to provincial coordination. due to the obvious differences in policies and regulations, system implementation, and results implementation, the differences between regions and insured objects, the current provincial-level overall planning model deviates in matters of authority and responsibility for expenditures, and can no longer adapt to the contradictions brought by social development. Coupled with the lack of effective legal constraints, the results of the reform are not effectively guaranteed, and the degree of unfairness is exacerbated.In view of the existing problems in the division of power and expenditure responsibilities of basic pension insurance, it is necessary to gradually strengthen the central government’s leading role in basic pension insurance matters, and finally achieve the goal of unified planning by the central government. Division into legal responsibility, with a view to better implement policies, and make the system more standardized and safer.
作者 祝艳丽
机构地区 四川大学法学院
出处 《社会福利》 2020年第8期11-16,共6页 Social Welfare
关键词 养老保险 事权 支出责任 中央统筹 法治 Endowment Insurance Matters of Authority Expenditure Responsibility Central Coordination Rule of Law
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