中国行政管理
中國行政管理
중국행정관리
Chinese Public Administration
2011年
10期
11~15
,共null页
成本转嫁 养老保险 养老公地 脆弱性
成本轉嫁 養老保險 養老公地 脆弱性
성본전가 양로보험 양로공지 취약성
burden transfer, pension system, tragedy of common resources, vulnerability
与养老保险相关的成本转嫁可以分为三个方面：（1）社会保险领域之外向养老保险领域的成本转嫁；（2）社会保险内部转嫁；（3）养老保险内部成本转嫁。不断指向养老保险的成本转嫁增加了养老保险的支付风险和脆弱性，严重威胁到我国养老保险的可持续性。本文从地方政府、企业和员工等利益主体的理性行为入手，基于养老保险的“俱乐部产品”性质，分析地区、代际间以及部门间的养老成本转嫁，进而提出恢复养老保险制度的独立性以及建立养老保险基金收支平衡的评估体系等建议。
與養老保險相關的成本轉嫁可以分為三箇方麵：（1）社會保險領域之外嚮養老保險領域的成本轉嫁；（2）社會保險內部轉嫁；（3）養老保險內部成本轉嫁。不斷指嚮養老保險的成本轉嫁增加瞭養老保險的支付風險和脆弱性，嚴重威脅到我國養老保險的可持續性。本文從地方政府、企業和員工等利益主體的理性行為入手，基于養老保險的“俱樂部產品”性質，分析地區、代際間以及部門間的養老成本轉嫁，進而提齣恢複養老保險製度的獨立性以及建立養老保險基金收支平衡的評估體繫等建議。
여양로보험상관적성본전가가이분위삼개방면：（1）사회보험영역지외향양로보험영역적성본전가；（2）사회보험내부전가；（3）양로보험내부성본전가。불단지향양로보험적성본전가증가료양로보험적지부풍험화취약성，엄중위협도아국양로보험적가지속성。본문종지방정부、기업화원공등이익주체적이성행위입수，기우양로보험적“구악부산품”성질，분석지구、대제간이급부문간적양로성본전가，진이제출회복양로보험제도적독립성이급건립양로보험기금수지평형적평고체계등건의。
The burden transfer on pension system occurs at three levels. First, reforms in other fields transfer burden on pension, such as the reform costs caused by state -owned enterprise reform. Second, burden transfer in social security system, which include the transfer burden across different regions, enterprises of different ownerships and pension systems in different levels. Burden transfer is a risk for pension fund reimbursement, intensity its vulnerability and negatively affects the sustainability of pension fund. The paper, based on the rationality of relevant parties such government, enterprise and employees, analyzes the burden transfer across regions, generations and departments and puts forwards to restore the excludability of pension and establish the evaluation system for pension funds.
