城乡居民养老保险政府财政责任和负担的地区差异

发布时间：2019-06-04 04:15

【摘要】：基于我国2013年统计数据,分别计算不同省区城乡居民养老保险政府财政责任和财政负担的极差、极值比、标准差和变异系数,用以反映城乡居民养老保险政府财政责任、中央政府财政责任、地方政府财政责任、人均政府财政责任以及政府财政负担的地区差异。研究表明,受社会经济条件、制度发展状况及政府财政支出偏好等因素的影响,我国城乡居民养老保险政府财政责任和财政负担均存在较大的地区差异。其中,地方政府财政责任的差异最大,中央政府财政责任的差异居中,政府财政责任的差异最小;与政府财政责任的地区差异相比,人均政府财政责任的地区差异相对较小;地方政府财政负担的地区差异大于中央政府财政负担的地区差异。应强化地方政府考核机制中养老保险财政投入因素,统一东部、中部和西部地区基础养老金的财政补贴制度,并建立相应的横向转移支付制度。
[Abstract]:Based on the statistical data of 2013 in China, the extreme value ratio, standard deviation and coefficient of variation of the financial responsibility and financial burden of the old-age insurance government of urban and rural residents in different provinces and autonomous regions are calculated respectively to reflect the financial responsibility of the old-age insurance government of urban and rural residents. The regional differences of central government financial responsibility, local government financial responsibility, per capita government financial responsibility and government financial burden. The research shows that there are great regional differences in the financial responsibility and financial burden of the old-age insurance government of urban and rural residents in China due to the influence of social and economic conditions, the development of the system and the preference of government financial expenditure. Among them, the difference of local government financial responsibility is the largest, the difference of central government financial responsibility is in the middle, and the difference of government financial responsibility is the smallest, compared with the regional difference of government financial responsibility, the regional difference of per capita government financial responsibility is relatively small. The regional difference of local government financial burden is greater than that of central government financial burden. It is necessary to strengthen the financial input factors of old-age insurance in the assessment mechanism of local governments, unify the financial subsidy system of basic pensions in the eastern, central and western regions, and establish the corresponding horizontal transfer payment system.
【作者单位】：长安大学政治与行政学院;
【基金】：国家社会科学基金资助项目(11BSH065) 教育部哲学社会科学重大课题攻关项目(13JZD019) 中央高校基本科研业务费专项资金资助项目(310811153007)
【分类号】：F842.67

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