摘要
在老龄化危机持续加深背景下,现行基本养老保险制度未来是否具有足够的债务偿付能力,关系社会稳定与发展大局。本文通过建立基础养老金长期收支模型分析了收支平衡状况,并从财政合理支付角度对其财务可持续性进行了动态评估。结果显示,政府每年约拿出财政收入的2.34%即能保持基础养老金支付需要,据此提出政府必须建立起稳定的养老金财政补贴机制等建议,以应对潜在的缺口危机。
Under the backgrotmd of aging crisis continues to deepen, the existing urban Employees basic Old - age imttrance system whether has enough debt solvency for the future, directly related to the stability of social development. Based on the establishing long- term pension balance of payments equilibrium model, the paper evaluates the financial sustainability from the fiscal paymem angle. It shows that, the government must take out 2.34 % of the revenue each year, and then can ensure the needs of payment. Putting forward to the government should establish a financial subsidy mechanism for the pension, in order to deal with the crisis of potential gap.
出处
《财经科学》
CSSCI
北大核心
2013年第7期38-46,共9页
Finance & Economics
关键词
养老金缺口
年度平衡
补贴负担率
财务可持续性
Pension Gap
Annual Balance
Rate of Subsidy Burden
Financial Sustainability
