摘要
随着我国人口老龄化进程不断加快,基本养老保险基金中长期缺口压力将持续增大。国有资本的持续盈利及分红能力能够为社保基金提供源头活水,有利于增强基本养老保险制度的可持续性。当前国有资本支持社保基金主要有两大渠道:一是将部分国有资本直接划转社保基金,二是以国有资本经营收益补充社保基金。本文从这两个方面梳理相关政策演进和实践进程,在分析主要问题的基础上探讨相关政策改进思路,如探索划转方式的合理收益机制,提升国有资本划转和营收补充的支持力度,提高央地对国有资本的管理运作效能,强化社会公众的监督作用以及探讨国有资本支持社保基金的其他渠道等,以期为基金可持续提供更强大的支撑力。
The aging process of China's population is accelerating,which will result in an ongoing increase in the pressure on the medium-and long-term shortfall of the basic pension insurance fund.The sustained profitability and dividend-sharing ability of state-owned capital can serve as a reliable source of funding for the social insurance fund,thereby enhancing the long-term sustainability of the basic pension insurance system.At present,two principal avenues exist for state-owned capital to buttress the social security fund.One entails the direct transfer of a portion of state-owned capital to the social security fund.The other involves supplementing the social security fund with the operating income of state-owned capital.This paper combines the evolution of relevant policies and practices from these two aspects and discusses reform ideas based on the analysis of major problems.These include exploring a reasonable revenue mechanism,expanding the scope and proportion of transfer,improving the performance reporting and disclosure system,and increasing the supplemental efforts of the operating revenues.The aim is to form a linkage with the reform of the basic pension insurance system and to provide a more powerful support for the sustainability of the fund.
作者
朱小玉
刘国平
高强
Zhu Xiaoyu;Liu Guoping;Gao Qiang
出处
《财政科学》
2024年第5期135-147,共13页
Fiscal Science
关键词
国有资本
经营收益
社保基金
基本养老保险
State-owned Capital
Business Income
Social Security Fund
Basic Pension Insurance