辽宁省城镇职工养老保险财政支付风险及对策研究

发布时间：2018-03-24 00:02

本文选题：城镇职工养老保险　切入点：收支缺口　出处：《地方财政研究》2017年11期

【摘要】：在老龄化趋势不断加剧的背景下,辽宁省城镇职工养老保险收支缺口有逐渐扩大的趋势。本文在分析辽宁省城镇职工养老保险制度运行现状及问题的基础上,通过对城镇职工养老保险实际缴费率、平均替代率及城镇职工平均工资增长率等参数指标的设定,对截至2050年的辽宁省城镇职工养老保险收支缺口进行了测算和分析,并估算出财政支出风险的临界值。测算结果表明,单纯依靠财政补贴不能弥补每年城镇职工养老保险收支缺口,应通过推进养老基金全国统筹等多种方式来保证城镇职工养老保险制度运行的可持续性。
[Abstract]:Under the background of the increasing trend of aging, the gap of income and expenditure of urban workers' pension insurance in Liaoning Province is gradually widening. This paper analyzes the current situation and problems of Liaoning Province's urban workers' pension insurance system. By setting the actual contribution rate, average replacement rate and average wage growth rate of urban workers, this paper calculates and analyzes the gap of income and expenditure of urban workers' pension insurance in Liaoning Province up to 2050. And estimated the critical value of the financial expenditure risk. The results show that relying on financial subsidies alone can not make up the gap between income and expenditure of urban workers' pension insurance every year. It is necessary to ensure the sustainability of the urban workers' pension insurance system by promoting the pension fund as a whole and so on.
【作者单位】：辽宁大学;
【基金】：教育部人文社科重点研究基地重大项目“养老保险城乡统筹政策优化研究——基于养老金与财政动态契合的视角”(编号:14JJD630012) 辽宁省社科基金“基于适度给付与财政补贴动态契合的辽宁‘城乡保’制度优化研究”(编号:L14BSH007) 辽宁省“百千万人才工程”项目“辽宁省人口老龄化、社会保障与财政补贴的动态契合机制研究”(编号:辽百千万立项[2015]37号) 辽宁省财政科研基金“辽宁养老保险支付风险及应急机制研究”(编号:17C016)
【分类号】：F812.45;F842.67

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