我国养老金缺口的成因与对策

发布时间：2019-03-05 12:08

【摘要】：近年来,随着我国养老保险制度改革的不断推进,养老金缺口问题成为我国养老制度改革中亟待解决的问题之一。本文通过对我国城镇职工养老金现状的分析判断,提出我国养老金目前形势严峻,其缺口主要是由养老制度改革的转轨成本、基金收益率低、人口老龄化、制度存在缺陷而支付水平不断提高及我国基本养老保险统筹层次低下和财政补助力度不足等原因造成的。笔者认为可以从制度内部改革和政府财政支持两方面入手来缓解我国养老金缺口问题。一方面需要实现基金的保值增值、考虑提高退休年龄的可行性及继续提高基本养老保险的统筹层次;另一方面,政府作为政策的执行者和保证者,必须确保养老保险制度的良好运行,积极实施一定的财政支持政策来保证基金收入的多样化,通过开征社会保障税、国有资产及其税后利润的划拨和加大政府间转移支付力度等方面来缓解养老金缺口问题。
[Abstract]:In recent years, with the development of the reform of the pension system in China, the gap of pension has become one of the urgent problems to be solved in the reform of the pension system of our country. By analyzing and judging the present situation of pension for urban workers in China, this paper points out that the current situation of pension in China is severe. The gap is mainly due to the transition cost of the reform of the pension system, the low rate of return on funds, and the aging of the population. The defects of the system and the continuous improvement of the level of payment and the low level of overall planning of the basic endowment insurance and the lack of financial subsidies and other reasons. The author believes that the pension gap can be alleviated from the internal reform of the system and the financial support of the government. On the one hand, it is necessary to maintain and increase the value of the fund, to consider the feasibility of raising the retirement age and to continue to improve the overall level of basic pension insurance; On the other hand, the government, as the executor and guarantor of the policy, must ensure the good operation of the old-age insurance system, actively implement a certain fiscal support policy to ensure the diversification of the fund's income, and levy a social security tax through the introduction of a social security tax. The allocation of state-owned assets and after-tax profits and the increase of inter-government transfer payment to alleviate the pension gap.
【作者单位】：东北财经大学;
【分类号】：F842.67

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