【作者】 黄敏；

【导师】 孙健夫；

【作者基本信息】 河北大学 ， 世界经济， 2013， 博士

【摘要】 欧债危机的爆发让财政风险成为理论界的热点，引发欧债危机的重要因素是养老金过度慷慨。养老保险是一国社会保障制度的核心内容，当一国的财政支持养老保险的额度太高时就会引发支付危机，财政收不抵支出现赤字。建立健全社会养老保险制度，保证所有公民都能老有所养是建设和谐社会的需要，也关系到中国整个社会保障体系的建设和市场经济的发展。中国正在急速进入工业化、城镇化与老龄化社会，再加上通货膨胀，这都在冲击着“养老大堤”，当务之急是维持养老基金的财务均衡，保持财政支付能力，减轻政府财政负担。目前多数学者已经形成共识，政府应该对社会养老保险承担财力支持责任，但财政应该提供多大比例的资金才是安全的，才不会引发财政风险还缺乏系统研究。因此，如何防范与控制养老保险的财政风险，研究和探讨如何通过公共财政政策，促进中国社会养老问题的解决，无疑具有十分重要的现实意义。文章以财政支持养老保险的风险为主线，寻找导致财政养老保险风险的因素，借鉴国际上的经验，探索中国的财政养老保险的风险防范措施。论文的主要内容：一是重新界定了财政支持养老保险风险的内涵，即由于一国养老保险支出的规模过大导致一国财政的正常支出困难引发财政危机带来的风险，寻求财政支持养老保险的理论依据，包括国家干预主义理论、生命周期假说、交叠世代模型和福利经济学。二是全面深入地分析了世界其他国家养老保险财政风险的情况，选取了几个代表性的国家，包括美国、英国和智利，以及各自可借鉴的内容。三是深入分析了中国养老保险的发展状况以及阐释了养老保险支出对财政风险的形成机理。四是揭示了导致养老保险财政风险的三个因素：人口老龄化、城镇化和通货膨胀。并分别进行了国际比较，总结经验教训。五是结合国外养老保险制度的发展，提出了以下几个防范措施：首先是优化财政支出结构，提高财政支出效率，包括提高管理水平、多渠道筹集养老保险资金和合理界定中央财政与地方财政的职责范围，做到财权和事权相匹配。其次是加强养老保险基金的管理水平，通过创建养老保险基金管理公司，增加基金的保值增值能力，科学延长退休年龄，减缓养老金支出压力以及建立养老保险物价联动调节机制等方面，再次是降低机关事业单位的替代率，减少财政压力，最后是增加农民收入来减轻财政支持风险。本文的研究意义就在于可以促进中国的养老保险制度的进一步完善，可以督促领导层关注养老保险制度改革，可以为中央财政和地方财政之间建立良好的责任机制，可以为中国经济的持续发展起到助力的作用。更多还原

【Abstract】 The outbreak of the European debt crisis made the fisical crisis become the focus in thetheory.The generous Endowment pension to a fault is the main cause of the European debtcrisis.The Endowment Insurance is the main concept in the social security system, when thepayment in the Endowment Insurance is too high, the deficit is done. Setting up andimproving the endowment system is the unshirkable responsibility of the government, and italso meet the need of the unity of social. China is moving rapidly towards a society ofindustrialization, urbanization, old-age, and inflation in which erodes the pension fund at anever fast speed, putting over retirement plan in danger, and relieves the financial burden ofthe government. The majority of the scholars has the obligation to undertake the financialsupport for old-age insurance, and there is still lack of detailed empirial research to define theresponsibility of government. Therefore how to guard and control the fisical crisisin inEndowment Insurance, to study and settle the chinese pension problem, no doubt, it issignificant for China.In this paper, we take the risk of the fiscal support to the expenditure to the socialEndowment Insurance as the main line, seeking the factors of fiscal risk, learning the usefulexperience to guard against the fiscal crisis. Following are the main research contents of thethesis: first is to review the connotation of the fiscal crisis, seeking theory basis to the fiscalsupport to the Endowment Insurance. Second is to analyze the situation of the fiscal crisis inEndowment Insurance in the other countriesand to learn the useful experience. Third is todeeply analyze the development condition of China’s Endowment Insurance, and explain theformation mechansim of the Endowment Insurance to fisical crisis. Forth is to reveal thethree main factors: old-age, urbanization and inflation, and make some conclusions from thecomparison. Fifth is the countermeasures: the first is to optimize the finance structure, thesecond is to preserve and increase in the value of Endowment Insurance Fund, the third is to complete the Endowment Insurance payment system, reduce pension substitution rate and thepressure of Endowment Insurance expense. finanly,increaing the income of the peasant torelieves the financial burden of the government.The research significance of this paper is to perfect the endowment insurance system, tourge the leader pay more attention to the endowment insurance reform, to allocate theresponsibility between the central government and the local government correctly, and todevelop the economic persistently.更多还原