CAJ | 학술논문

企业基本养老保险离退休人员待遇的“十连涨”，是共享社会发展成果、维持社会良治的重大举措，也是社会保障国家审计的关注要点之一。但是，对待遇调整绩效的审计研究仍较为稀少；社保学者主要利用统计数据开展研究，在揭示待遇调整微观效应上存在一定局限。利用海量、微观的社会保险大数据进行审计评价，充分运用可视化技术，给出了一种有别于统计数据的实证分析路径。本文提炼并基于x省14个统筹地域239万人的待遇信息进行绩效审计评价后，发现：现有的调待机制存在拉大养老金分配差距的趋势；养老金最低的群体的上调金额反而最低，存在不能维持其生活水平的危险，从而初步印证了海量微观的社保大数据在评价养老金调整现状、评估不同待遇调整方案等方面的优势。
기업기본양로보험리퇴휴인원대우적“십련창”，시공향사회발전성과、유지사회량치적중대거조，야시사회보장국가심계적관주요점지일。단시，대대우조정적효적심계연구잉교위희소；사보학자주요이용통계수거개전연구，재게시대우조정미관효응상존재일정국한。이용해량、미관적사회보험대수거진행심계평개，충분운용가시화기술，급출료일충유별우통계수거적실증분석로경。본문제련병기우x성14개통주지역239만인적대우신식진행적효심계평개후，발현：현유적조대궤제존재랍대양로금분배차거적추세；양로금최저적군체적상조금액반이최저，존재불능유지기생활수평적위험，종이초보인증료해량미관적사보대수거재평개양로금조정현상、평고불동대우조정방안등방면적우세。
The basic pension of enterprise employees has experienced ten years＇ rising till now. It is a key action to share social developing achievement among retirees and maintain good governance of the society. The adjust- ment of the basic pension is also the focus of national audit of social security. However, audit researches of the performance of pension adjustment are still rare. Moreover, researchers in the field of the social security mainly carry out their studies based on the statistical data that is short at its granularity. The paper proposes adopting big data of massive attendees to evaluate the performance of pension adjustment, and also states a novel empirical a- nalysis route different from the traditional method based on statistical data. The paper extracts and analyzes mas- sive data of 2.39 million retirees belonging to 14 cities of X province. Multiple visualization techniques are ap- plied in the analysis process. The result shows that the current adjustment method may widen the pension gap, and the people with the lowest pension enjoy the minimum pension rising and their living standard encounters the danger of declining. The paper primarily shows the advantages of social insurance big data of massive attendees in analyzing the performance of current pension adjustment method and evaluating different policy suggestions of pen- sion adjustment.