【作者】 王慧；

【导师】 刘明慧；

【作者基本信息】 东北财经大学 ， 财政学， 2018， 硕士

【摘要】 基本养老保险问题是当今的热点问题,涉及到全体社会成员的福祉,也是世界各国一直不断研究,不断推进制度化改革的一个重要经济社会问题。基本养老保险作为一项基本公共服务,政府行为对于其健康发展起着决定性作用,政府在该事项上的财政事权与支出责任划分的不断变化也在推进该项制度的不断变化。目前我国基本养老保险的制度形式得到基本确立,覆盖范围进一步扩大,养老金发放水平也逐渐提高,各地方政府的基本养老保险基金资金也实现了进一步整合共济,但由于历史路径及制度初期的缺陷,政府的服务和管理方式并不完善,一定程度限制了基本养老保险事业的发展,其中基本养老保险财政事权与支出在央地间划分的不合理是一个重要制约因素。解决问题的关键之一就在于理顺央地间的财政关系,即实现“财政事权与支出责任相适应”。2016年国务院发布的文件中提出了实现央地间财政事权与支出责任改革时间的进程表,将基本养老保险方面的财政事权与支出责任划分改革列为近两年的改革重点范围。基本养老保险制度改革同财政体制改革相结合,一方面有利于基本养老保险制度的进一步完善,另一方面有助于从实践中寻求更切合我国现实的财政体制改革的路径,确保央地间基本养老保险财政事权与支出责任更好地适应。因此,对该问题的研究具有一定的时代背景和改革的紧迫性,也具有重要的理论价值。本文综合运用相关财政理论,结合我国制度运行现状与问题展开分析,提出了针对性的建议。通过对该问题的研究,以期可以更加全面解析基本养老保险财政事权和支出责任划分问题,为以后的研究提供新的角度和思路。本文的研究框架如下。第一部分从央地间基本养老保险财政事权与支出责任划分改革的特殊地位出发,阐述了我国现阶段对基本养老保险财政事权与支出责任划分的必要性、紧迫性和研究意义,按照理论、实践两个维度对文献进行了较为系统的梳理,同时提出本文的研究思路和方法,以及研究的创新点和不足之处。第二部分在合理界定基本养老保险、财政事权、支出责任三个概念的基础上,以公共财政介入基本养老保险、财政事权与支出责任划分的一般理论作为本文的理论基础,同时在己有事权与支出责任划分的原则基础上,给出本文提出的基本养老保险财政事权与支出责任划分的原则。第三部分运用实证分析、对比分析等方法,描述了我国现阶段基本养老保险财政事权与支出责任划分的现状,在此基础上,从财政事权与支出责任两方面对存在的问题进行了剖析,在财政事权方面主要包括:法定主体的缺失,财政事权的过度下沉,基金调剂事权层次低的不经济问题。在支出责任方面,主要涉及法律责任不明,与财力不相匹配,加重地方财政负担和地区间支出责任不均衡问题。第四部分对四个发达国家基本养老保险财政事权和支出责任划分的做法进行归纳和总结,通过对比性分析,得出样本国家的制度共性特点及对我国改革的经验启示。第五部分阐述我国央地间基本养老保险财政事权与支出责任划分的对策建议。该部分结合本文第三部分的问题分析和第四部分的国际经验启示,首先阐释了基本养老保险改革同财政事权与支出责任划分改革相协调的总思路,其次,分别从财政事权、支出责任两方面提出更为具体细致的政策建议,并重点对财政补贴这一支出责任的重要部分进行深入地探讨,利用经济发展状况、基本养老保险实施情况相关的六个指标对31个省进行系统聚类分析,提出了规范央地间支出责任分档分担的新颖性思路和建议。本文从财政学的角度研究基本养老保险和央地间财政事权与支出责任划分两方面改革的结合点,以期可以更加全面解析央地间基本养老保险的财政事权和支出责任划分问题,为以后的研究提供新的角度和思路。基于基本养老保险相关的最新数据无法获取,可能会对结果的准确性造成一定的影响。更多还原

【Abstract】 The issue of the basic pension insurance is a hot issue nowadays.It concerns the welfare of all members of society.It is also an important economic issue that countries all over the world have been studying and pushing forward the institutionalized reform.As a basic public service,the behavior of the government plays a decisive role in the sound development of the basic pension insurance.The continuous change of the division of fiscal power and expenditure responsibility of the government on this matter is also promoting the continuous change of the system.At present,the system form of China’s basic pension insurance has been basically established,the coverage has been further expanded,the level of pension payment has been gradually improved,and the basic pension insurance fund funds of local governments have been further integrated.However,due to the defects of historical path and early system,the government’s service and management methods are not perfect,which to some extent limits the development of the basic pension insurance.The key to this imperfection is to straighten out the fiscal relations between governments,that is,to promote "adaptation of fiscal power and expenditure responsibility".In the schedule for implementing the reform of inter-governmental fiscal power and expenditure responsibility proposed in the official document issued by the state council in 2016,the reform of fiscal power and expenditure responsibility in the basic pension insurance is listed as the key scope of reform in the past two years.Combining the reform of the basic pension insurance system with the reform of the financial system is beneficial to the further perfection of the basic endowment insurance system on the one hand,and on the other hand,it is helpful to seek a more realistic path of the reform of the financial system from practice,so as to ensure that the fiscal power and expenditure responsibility of the basic pension insurance between the central and the local governments are better suited.Therefore,the research on this issue has the historical background and the urgency of reform,as well as important theoretical value.In this paper,the comprehensive use of relevant financial theory,combined with China’s system operation status and problems to carry out analysis,put forward targeted recommendations.Through the study of this issue,we hope to be able to more comprehensive analysis of the basic pension insurance fiscal powers and the division of expenditure responsibilities,to provide a new perspective and ideas for future research.The research framework of this paper is as follows.In the first part,starting from the special position of the reform of the division of fiscal power and expenditure responsibility of the basic pension insurance,the necessity,urgency and research significance of the division of financial power and expenditure responsibility of the basic pension insurance at present in China are expounded,and the literature is systematically sorted out according to the two dimensions of theory and practice.This paper puts forward the research ideas and methods,as well as the innovation and shortcomings of the research.In the second part,on the basis of defining the concepts of the basic pension insurance,fiscal power and expenditure responsibility reasonably,the theory of public finance intervening in the basic pension insurance,fiscal power and expenditure responsibility is taken as the theoretical basis of this paper.At the same time,on the basis of the existing principles of the division of powers and expenditure responsibilities,this paper gives the principles of the division of fiscal powers and expenditure responsibilities in the basic endowment insurance.The third part describes the current situation of the division of financial power and expenditure responsibility of the basic pension insurance in China by means of empirical analysis and comparative analysis.On this basis,it analyzes the existing problems from two aspects of fiscal power and expenditure responsibility.In terms of fiscal power,it mainly includes the lack of legal subjects.The excessive fiscal power and the uneconomical problems caused by the low level of administrative power.In terms of expenditure liability,it mainly involves unclear legal liability,mismatching with financial resources,aggravating the local financial burden and unbalanced regional expenditure responsibility.The fourth part summarizes the practice of dividing the fiscal power and expenditure responsibility of the basic pension insurance in the four developed countries.Through comparative analysis,it draws the common characteristics of the system in the sample countries and the experience of China’s reform.The fifth part expounds fiscal power and the division of expenditure responsibility of the basic pension insurance in China.Based on the analysis of the problems in the third part and the Enlightenment from the international experience in the fourth part,this part first explains the general idea of the coordination between the reform of the basic pension insurance and the reform of the division of fiscal power and expenditure responsibility.Secondly,it puts forward more specific and detailed policy suggestions from the two aspects of fiscal power and expenditure responsibility,with emphasis on This paper makes a thorough discussion on the financial subsidy expenditure responsibility,which is an important part of the expenditure responsibility,and then puts forward some suggestions for further standardizing the sharing of expenditure responsibility between central and local governments.Finally,this paper uses six indicators,such as economic development,the implementation of basic endowment insurance,to carry out a systematic cluster analysis of 31 provinces,and puts forward a new idea of dividing and sharing expenditure responsibility.更多还原