摘要
近年来,整合了新型农村基本养老保险和城镇居民基本养老保险这两项制度的城乡居民基本养老保险制度形成并在多地实践,标志着我国养老保障进入一体化发展阶段,其运行状况直接关系到居民的切身利益。主要研究我国城乡居民基本养老保险的财务与效率状况,运用数据包络分析法、财务分析方法,处理城乡居民基本养老保险基金的相关数据,展现近些年城乡居民基本养老保险的财务发展态势、财务效率及其影响因素。研究发现:近六年来,我国城乡居民基本养老保险在参保,养老金待遇领取情况,基金的收入、支出、累计结余,基金率等方面的状况不稳定;全国及各地城乡居民基本养老保险的运行效率差异较大且普遍有待改进;人均GDP、老龄化水平、城镇化水平等因素影响城乡居民基本养老保险运行效率。最后,提出了推进城乡居民基本养老保险可持续发展的对策建议。
In recent years,the basic endowment insurance system for urban and rural residents,which integrates the new basic rural endowment insurance and the basic old-age insurance for urban residents,has been formed and put into practice in many places.This move marks that China’s old-age security has entered an integrated development stage.Its operation is directly related to the vital interests of residents.This paper mainly studied the financial and efficiency status of the basic endowment insurance for urban and rural residents in China.It used methods of data envelopment analysis(DEA)and financial analysis to process relevant data of the funds,showing financial development trends,financial efficiency and its influencing factors.This study found that in the past six years,the basic endowment insurance for urban and rural residents in China has been unstable in terms of coverage,pension benefits,income and expenditures of the funds,accumulated balances,and fund rates.The operating efficiency varies widely across the country and needs to be improved.Factors such as gross domestic product(GDP)per capita,population aging level,and urbanization level affect the operating efficiency of basic endowment insurance for urban and rural residents.Finally,countermeasures and suggestions were proposed in the hope of promoting sustainable development of basic endowment insurance for urban and rural residents.
作者
刘溪
LIU Xi(School of International Affairs and Public Administration,Ocean University of China,Qingdao 266000,Shandong Province,China)
出处
《老龄科学研究》
2019年第12期48-62,共15页
Scientific Research on Aging
关键词
城乡居民基本养老保险
财务分析
效率评价
数据包络分析法
basic endowment insurance for urban and rural residents
financial analysis
efficiency evaluation
data envelopment analysis
