摘要
通过全国各地区社会保障支出占GDP的比重、财政社会保障补助支出占财政支出的比重、财政全部社会保障支出占财政支出的比重、养老社会保险基金收支比例及缺口、替代率、抚养比等指标,分析中国社会保障的地区差异.以养老保险为例,将其差异分解成抚养比和替代率两个因素,并以其全国平均水平为基准,确定对缺口地区的社会保障转移支付补助数额,并从社会保障转移支付的角度,对财政、统计等基础工作提出改革建议.
The paper deals with the regional disparity of social security in China through analyzing the proportion of social security expenditure in gross national product (GDP) as a whole, the proportion of the expenditure on the financial social security subsidies in the financial expenditure as a whole, the total financial expenditure on social security in the financial expenditure as a whole, the proportion of revenue to expenditure of the social endowment insurance funds, gap, replacement rate and dependency ratio, etc. The main meaning of the article is well instanced by the endowment insurance, the differences of which contain two factors:dependency ratio and replacement rate. It is suggested we should decide the subsidies of the fiscal transfer of social security to the poor areas according to the average national levels of these factors. Moreover, in the viewpoint of the fiscal transfer of the social security,it gives some advice on the reformation of the following basic tasks such as finance, statistics, and so on.
出处
《财政研究》
CSSCI
北大核心
2002年第5期37-40,共4页
Public Finance Research
关键词
地区差异
中国
社会保障
转移支付
social security
regional disparity
fiscal transfer
endowment insurance
dependency ratio
replacement rate
