摘要
在2002-2011年,基本养老保险基金当期收不抵支省份数不断下降的主要原因是制度实施过程中不断地扩大制度覆盖面。从社会公平、社会保障运行机制以及制度建设的终极目标看,扩大覆盖面都具有积极的意义。但是,在实际中为追求覆盖面扩大而采取的种种不当措施加重了未来制度收支不平衡的风险和财政压力。目前可采取的措施是对基本养老保险制度进行改革,首先应该统账分立,真正建立多支柱的养老保险体系。
The reason why the number of provinces, which had excessive expenditures and less income in their basic endowment insurance fund during the period of 2002-2011, is continuously dropping is mainly that the institutional coverage has been constantly expanding during the institution- al implementation process. Viewing from the ultimate goals of social equity, the operation mechanism of social security and the institutional construction, to expand the coverage has a positive meaning. However, the various kinds of inappropriate measures adopted in practice in pursuit of expanding coverage have aggravated the risks of future institutional imbalances and financial pressures. At present, the measure that can be taken is to reform the basic endowment insurance system, only by establishing separated social-individual accounts first, can the multi-pillar endowment insurance system be real- ly created.
出处
《江西财经大学学报》
CSSCI
北大核心
2014年第6期68-76,共9页
Journal of Jiangxi University of Finance and Economics
关键词
基本养老保险基金
收不抵支
覆盖面
财政补贴
basic endowment insurance fund
excess of expenditure over income
coverage
finan-cial subsidies
