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养老保险制度改革与政府预算管理研究 被引量:4

A Research on Pension Insurance System Reform and Government Budget Management
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摘要 中国养老保险制度面临着"碎片化"、转轨成本、人口老龄化加速等多重问题。养老保险制度改革的目标是促进经济增长和提高社会福利,它与政府预算管理相辅相成。解决制度"碎片化"和转轨成本问题,必然要同步解决政府养老保险预算的"碎片化",并对转轨成本做出合理的预算安排。人口老龄化趋势要求政府养老保险预算要在一个更长的周期内考虑预算平衡问题。养老保险制度结构改革以及与此相匹配的政府预算改革是长期而艰巨的系统工程,其目标规划应明确而清晰,阶段步骤应稳健而有序。 China' s pension insurance system is facing with the problems of "fragmentation", transition cost and ac- celerated population aging, etc. The goal of pension system reform is to promote economic growth and enhance so- cial welfare, which is interconnected with government budget management. To solve the problem of institutional "fragmentation" and transition cost,we must solve the problem of "fragmentation" of government pension insurance budget concurrently, and make proper arrangement for the transition cost. The trend of population aging requires that government should consider pension budget balance over a longer cycle. The structural reform on the pension insurance system and the corresponding government budget reform is a long and arduous task. We should set up clearly defined goals and implement the reform plan in an orderly and well-planned way.
作者 姜岩 张学军
出处 《保险研究》 CSSCI 北大核心 2013年第2期120-127,共8页 Insurance Studies
基金 中央财经大学2011年研究生科研创新基金资助(项目编号:2011001)
关键词 养老保险 政府预算 经济增长 社会福利 pension insurance government budget economic growth social welfare
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