摘要
随着中国逐渐步入老龄化社会 ,养老保险基金面临的压力越来越大。解决养老保险基金问题可以从“增收———减支”二方面考虑。目前理论界大多是从“增收”的角度来考虑解决养老保险基金问题 ,如开征社会保障税、发行社会保障福利彩票等 ;而这里笔者则通过“减支”
As China is coming into an aging society, the challenges pension plan is facing come to be much greater. There are two solutions to the issue of pension:varying insurance and cutting down on premium.While most previous literatures have emph asized how to vary insurance such as through social security tax or lottery, thi s paper focuses on cutting down on preminum to relieve the pressure the pension plan is under.
出处
《人口与经济》
CSSCI
北大核心
2003年第3期66-69,25,共5页
Population & Economics
关键词
老龄化社会
减支
养老保险基金
aging society
cutting down on expenses
pension