CAJ | 학술논문

养老保险基金主要由劳动者和企事业单位缴费形成,它是养老保险制度赖以建立的基础。养老保险逃费对这一基础起着极大的破坏作用。调查研究结果表明,我国的养老保险逃费问题比较突出,相当一部分应缴费单位和个人都存在逃费现象,逃费形式花样百出,它直接影响养老保险制度的正常运行和发展。逃费是经济发展水平和劳动者的收入状况、养老保险主体行为和养老保险制度本身多种因素共同作用的结果。克服养老保险逃费需要从多方面着手：努力发展经济,不断提高劳动者收入;改革养老保险管理制度;充分调动企业参加养老保险的积极性;提高劳动者参加养老保险的积极性;强化各级政府的责任;加强养老保险管理部门的责任。
양로보험기금주요유노동자화기사업단위격비형성,타시양로보험제도뢰이건립적기출。양로보험도비대저일기출기착겁대적파배작용。조사연구결과표명,아국적양로보험도비문제비교돌출,상당일부분응격비단위화개인도존재도비현상,도비형식화양백출,타직접영향양로보험제도적정상운행화발전。도비시경제발전수평화노동자적수입상황、양로보험주체행위화양로보험제도본신다충인소공동작용적결과。극복양로보험도비수요종다방면착수：노력발전경제,불단제고노동자수입;개혁양로보험관리제도;충분조동기업삼가양로보험적적겁성;제고노동자삼가양로보험적적겁성;강화각급정부적책임;가강양로보험관리부문적책임。
The pension insurance funds are made up of the premiums paid by workers, enterprises and public institutions, which form the basis of the pension insurance system. The premium evasion of pension insurance has exerted great destructive effect upon this basis. Surveys show that the issue of premium evasion has become relatively conspicuous in China, a substantial part of unit payers and individual payers have evaded the insurance premium in various forms, which directly affects the normal operation and development of the pension insurance system. This issue is the joint effect caused by economic development level, incomes of workers, behaviors of the pension insurance subjects and the endowment insurance system itself. To solve this problem, special attention should be paid to the following aspects： to accelerate economic development and increase workers＂ income; to implement a reform in the management of the pension insurance system; to bring into full play the initiatives of enterprises and workers for pension insurance; to strengthen the responsibility of the governments at all levels and that of the administrative departments.