摘要
近年来,社会各界一直关注城乡居民养老保险的发展理念、政府财政责任和公平性问题。通过对吉林省城乡居民养老保险制度长期发展中的财政责任进行全面审视,认为分配正义原则是城乡养老保险制度建设的核心价值观念,政府在遵循可持续和适度性原则基础上应承担主导责任。政府财政责任包括:基础养老金给付责任、个人账户补贴和长寿风险责任、城乡居保基金投资收益担保责任等,应建立全民统一的社会养老保险制度,完善财政分权体制、明确划分中央和地方管理责任与支出责任,构建权责一致的政府与居民责任分担机制,试图为城乡居民养老保险制度建设提供理论参考。
In recent years, the community has been concerned about the development concept of the pension institution for urban and rural residents, and the government＇s financial responsibility and fairness issues. Taking Jilin Province for example, this thesis makes a comprehensive survey of the financial responsibility about the pension institution for urban and rural residents in the long-term development. The principle of distributive justice is the core value of the pension institution for urban and rural residents. The government should undertake the leading responsibility complying with the principle of sustainability and moderation. The government＇s fiscal responsibility includes： basic pension payment responsibility, personal account subsidies and longevity risk responsibility, urban and rural pension fund investment income guarantee responsibility. We should establish a unified pension system, improving the fiscal decentralization system, and divide central and local management responsibilities and expenditure responsibilities. We should construct uniformity of right and responsibility and responsibility sharing mechanism of the government and residents. We should provide theoretical reference for the construction of the pension institution for urban and rural residents.
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2017年第5期52-55,共4页
Journal of Qiqihar University(Philosophy & Social Science Edition)
基金
吉林省教育厅"十二五"社会科学研究项目:吉林省农村多层次社会养老保障政策研究(吉教科文合字[2015]第156号)
关键词
分配正义
财政责任
城乡居民养老保险
权责一致
distributive justice
fiscal responsibility
pension institution for urban and rural residents
uniformity of right and responsibility
