CAJ | 학술논문

创业对中国经济增长、技术创新和就业发挥着重要的作用。但是目前中国的收入保障制度导致创业者税费负担重、地区间创业者竞争不公平、保险转移成本高和创业失败生活没保障等严重制约了城乡居民创业的积极性。针对现有制度局限，建议基于底线公平原则，构建一个由政府公共财政支付起“兜底”作用的、以最低养老金标准为上限、以城乡居民最低生活保障标准为下限、呈带状区间的经济收入保障防线，保障所有老年人基本生活的全民基础性养老保障方案，解决创业者的后顾之忧并减轻创业者的缴费负担从而促进创业。
창업대중국경제증장、기술창신화취업발휘착중요적작용。단시목전중국적수입보장제도도치창업자세비부담중、지구간창업자경쟁불공평、보험전이성본고화창업실패생활몰보장등엄중제약료성향거민창업적적겁성。침대현유제도국한，건의기우저선공평원칙，구건일개유정부공공재정지부기“두저”작용적、이최저양로금표준위상한、이성향거민최저생활보장표준위하한、정대상구간적경제수입보장방선，보장소유노년인기본생활적전민기출성양로보장방안，해결창업자적후고지우병감경창업자적격비부담종이촉진창업。
Doing pioneering work plays an important role in China’s economic growth,technological innovation and employment. But now China’s income security system has led to heavy tax burden on entrepreneurs,unfair com-petition between regional entrepreneurs,the high cost of insurance transfer and little guarantee of living after busi-ness failure,which seriously constrain residents’ entrepreneurial enthusiasm. For existing system limitations,a na-tional old-age security plan should be made based on the principle of fairness bottom line,in which government pub-lic financial payment is basically guaranteed,with minimum pension standard as the up limit and urban and rural minimum living standard as the low limit,thereby forming a line of defense of zonal economic income security. In this way,worries of entrepreneurs can be eased,and the burden of payment mitigated.