社会保障研究
社會保障研究
사회보장연구
SOCIAL SECURITY STUDIES
2015年
1期
22-27
,共6页
养老保险制度%财政责任%经济环境%政治环境%社会环境%文化环境%制度环境
養老保險製度%財政責任%經濟環境%政治環境%社會環境%文化環境%製度環境
양로보험제도%재정책임%경제배경%정치배경%사회배경%문화배경%제도배경
fiscal responsibility of pension insurance%economic environment%political environment%social environment%cultural environment%institutional environment
养老保险制度政府财政责任的改革需要在特定的社会经济环境和制度环境中进行。本文基于“五维”环境框架对中国养老保险制度政府财政责任改革环境进行分析，发现养老保险制度政府财政责任改革的经济环境包括经济增长、财政收支变化，政治环境包括执政理念、党的认识、政府职能变化，社会环境包括人口老龄化、人口流动变化，文化环境包括孝文化和节俭储蓄文化，制度环境包括责任主体负担畸轻畸重、多支柱养老保险制度体系还未建立、财政责任转嫁。
養老保險製度政府財政責任的改革需要在特定的社會經濟環境和製度環境中進行。本文基于“五維”環境框架對中國養老保險製度政府財政責任改革環境進行分析，髮現養老保險製度政府財政責任改革的經濟環境包括經濟增長、財政收支變化，政治環境包括執政理唸、黨的認識、政府職能變化，社會環境包括人口老齡化、人口流動變化，文化環境包括孝文化和節儉儲蓄文化，製度環境包括責任主體負擔畸輕畸重、多支柱養老保險製度體繫還未建立、財政責任轉嫁。
양로보험제도정부재정책임적개혁수요재특정적사회경제배경화제도배경중진행。본문기우“오유”배경광가대중국양로보험제도정부재정책임개혁배경진행분석，발현양로보험제도정부재정책임개혁적경제배경포괄경제증장、재정수지변화，정치배경포괄집정이념、당적인식、정부직능변화，사회배경포괄인구노령화、인구류동변화，문화배경포괄효문화화절검저축문화，제도배경포괄책임주체부담기경기중、다지주양로보험제도체계환미건립、재정책임전가。
The fiscal responsibility on pension insurance should be Improved under particular socio-economic environment and the institutional environment. This paper discuss the fiscal responsibility of pension insurance based the framework of Five-dimensional in China. And the author find that the economic environment of fiscal responsibility of pension insurance includes the changes of economic growth and the changes of the fiscal revenue and expenditure. The political environment includes the concept of governance and the awareness of Chinese Communist Party;social environment includes population aging and population mobility;and cultural environment includes filial piety,mutual cultural,and savings culture;institutional environment includes unbalanced burden responsibility,the loss of multi - pillar pension insurance system and the inverse distribution of the financial responsibility.
