摘要
为解决养老保险金省际间收支不均衡的矛盾,我国于2018年开始建立“中央调剂金”制度,其根本目的是要在全国范围内统一调配养老保险基金,同时强调中央政府在下达中央财政补助资金和拨付中央调剂基金后,各省份养老保险基金缺口由地方政府承担。目前,吉林省城镇职工基本养老保险存在严重的基金安全风险,为了解决这个问题,吉林省要明确和统一财权事权,完善财权与事权的分担责任与机制;同时还要加强财政部门对基金的财务管理和基金预算管理,建立基金安全预警机制,借以加强吉林省企业职工基本养老保险统收统支省级统筹资金的安全运行。
In order to solve the contradiction between the unbalanced income and expenditure of endowment insurance funds among provinces,China began to establish the“central adjustment fund”system in 2018. Its fundamental purpose is to uniformly deploy endowment insurance funds across the country. After the government has issued the central financial subsidy funds and allocated the central adjustment fund,the local governments will be responsible for the shortfalls in the pension insurance funds of each province. At present,the basic endowment insurance for urban employees in Jilin Province has serious fund security risks. In order to solve this problem,Jilin Province should clarify and unify financial power and work power,and improve the sharing responsibility and mechanism of financial power and work power. At the same time,financial management and fund budget management should be strengthened,so as to strengthen the safe operation of the provincial-level pooled funds for the basic endowment insurance for enterprise employees in Jilin Province.
作者
蔡向东
李彦蒙
CAI Xiang-dong;LI Yan-meng(School of Public Administration,Jilin University of Finance and Economics,Changchun 130117,China)
出处
《税务与经济》
CSSCI
北大核心
2022年第4期106-112,共7页
Taxation and Economy
基金
吉林省人才交流中心委托项目
吉林省科技厅项目(20210601159FG)
吉林财经大学重点项目(201710)
吉林财经大学校长基金专项重点项目(XZ2018042)。
关键词
养老保险
统收统支
基金安全
养老金计发能力
税收激励
税收抵免
endowment insurance
unified income and expenditure
fund security
pension calculation and payment ability
Jilin Province