Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insur...Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.展开更多
【目的/意义】随着我国老龄化进程的不断加速,基本养老保险基金的收支平衡,已经成为养老金融领域的核心问题。尽管学术界对基本养老保险制度的运行模式、实际效率、公平性等方面积累了一定研究经验,但对于基本养老金财务可持续性这一核...【目的/意义】随着我国老龄化进程的不断加速,基本养老保险基金的收支平衡,已经成为养老金融领域的核心问题。尽管学术界对基本养老保险制度的运行模式、实际效率、公平性等方面积累了一定研究经验,但对于基本养老金财务可持续性这一核心问题,现有研究在内容与范式等方面存在趋同倾向。【方法/过程】本文在传统通用维度的基础上,针对研究问题创造性构建了包含研究对象与研究区位两个分维度的专有维度,进而构建起多维度的综合分析框架,借助文本编码、文献计量、内容分析等方法,对文献特征与不足进行系统性总结。以Web of Sci⁃ence和中国知网中与基本养老保险基金财务可持续性主题相关的文献为分析对象,基于关键词共现与时间聚类等文献计量方法,系统性梳理该领域的研究现状,并给出未来的热点研究方向。【结果/结论】研究表明,中国基本养老保险基金财务可持续性仍属于起步探索阶段,相关的文献并不充实。当前研究的薄弱环节为仅采用单一视角进行浅层探讨,在影响养老金系统收支平衡的各类因素,以及预测未来收支缺口时所应选取的量化方法上,并未达成研究共识,该领域研究的全面性与深入性均有显著提升空间。【创新/局限】后续研究可在本文构建的多维度分析框架的基础上,采用元分析等方法,对研究细节进一步挖掘,为中国基本养老保险基金的可持续运营提供理论指导。展开更多
To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.Th...To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.The results reveal the following:(i)Without policy intervention,the CUEBPIF would face a deficit in 2027 and a cumulative shortfall of RMB207.44 trillion by 2050,and the proportion of fiscal subsidies for the CUEBPIF in the total fiscal expenditure would increase to 12.86 percent in 2050.(i)Based on a delayed retirement policy,the transfer of 10 percent of state-owned capital can delay the onset of the fund deficit by 6 years,and the accumulated shortfall in 2050 would fall to RMB39.42 trillion,and the proportion of fiscal subsidies would decrease by I1.77 percentage points.(ii)The state-owned capital transfer policy can improve the sustainability of the CUEBPIF and reduce the burden of enterprise social security contributions when the transfer ratio increases to 20 percent.展开更多
文摘Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.
文摘【目的/意义】随着我国老龄化进程的不断加速,基本养老保险基金的收支平衡,已经成为养老金融领域的核心问题。尽管学术界对基本养老保险制度的运行模式、实际效率、公平性等方面积累了一定研究经验,但对于基本养老金财务可持续性这一核心问题,现有研究在内容与范式等方面存在趋同倾向。【方法/过程】本文在传统通用维度的基础上,针对研究问题创造性构建了包含研究对象与研究区位两个分维度的专有维度,进而构建起多维度的综合分析框架,借助文本编码、文献计量、内容分析等方法,对文献特征与不足进行系统性总结。以Web of Sci⁃ence和中国知网中与基本养老保险基金财务可持续性主题相关的文献为分析对象,基于关键词共现与时间聚类等文献计量方法,系统性梳理该领域的研究现状,并给出未来的热点研究方向。【结果/结论】研究表明,中国基本养老保险基金财务可持续性仍属于起步探索阶段,相关的文献并不充实。当前研究的薄弱环节为仅采用单一视角进行浅层探讨,在影响养老金系统收支平衡的各类因素,以及预测未来收支缺口时所应选取的量化方法上,并未达成研究共识,该领域研究的全面性与深入性均有显著提升空间。【创新/局限】后续研究可在本文构建的多维度分析框架的基础上,采用元分析等方法,对研究细节进一步挖掘,为中国基本养老保险基金的可持续运营提供理论指导。
基金supported financially by the National Social ScienceFund of China(No.21CZZ028).
文摘To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.The results reveal the following:(i)Without policy intervention,the CUEBPIF would face a deficit in 2027 and a cumulative shortfall of RMB207.44 trillion by 2050,and the proportion of fiscal subsidies for the CUEBPIF in the total fiscal expenditure would increase to 12.86 percent in 2050.(i)Based on a delayed retirement policy,the transfer of 10 percent of state-owned capital can delay the onset of the fund deficit by 6 years,and the accumulated shortfall in 2050 would fall to RMB39.42 trillion,and the proportion of fiscal subsidies would decrease by I1.77 percentage points.(ii)The state-owned capital transfer policy can improve the sustainability of the CUEBPIF and reduce the burden of enterprise social security contributions when the transfer ratio increases to 20 percent.
