基金缺口,缴费比率与财政负担能力基于对社会保障主体的缴费能力研究.PDFVIP

基金缺口、缴费比率与财政负担能力: 基于对社会保障主体的缴费能力研究 Fund Gap， Payment Rateand the Financial Burden: A Research about Social Security Based on Affordability to the Public 王增文 1，邓大松2 1 2 WANG Zeng-wen ，DENG Da-song (1.南京财经大学 公共管理学院，江苏南京210046； 2.武汉大学 社会保障研究中心，湖北武汉430072) (1.Public administration Institute Nanjing University of Financeand Economics， Nanjing 210046， China； 2.The Social Security Research Center of Wuhan University， Wuhan 430072， China) [摘 要]缴费水平和财政负担能力是社会保障制度中的关键环节。笔者运用柯布 -道哥拉斯生产函数测算了各缴费主体应承担的适度缴费比例以及 2008 年到 2030 年间财政收入状况。通过分析知，个人缴费率特别是农村社会保障个人缴 费率还存在较大的提高空间，但企业缴费率超出了能够承受的缴费水平。 Abstract: The level of social security payment and the financial affordability of social security system are the key aspects . In order to coordinate the individuals, corporati ons and finance on the ability of social security benefits, make the three social security payment reach an appropriate level, we use Cobb - Douglas production function to esti mate the payment of the principal that should bear the appropriate fee, as well as the proportion of the revenue situation from 2008 to 2030 . As can be seen through the analysis of the individual contributi on rate of social security, particularly in rural areas, we conclude that there is still a space for individuals to pay a rate . But the contributi on rate of enterprise exceeds the affordable level . Therefore, we must intensify efforts with financial subsidies to decrease the social security fund gap. And rural residents should be gradually put into social security system. [关键词]缴费水平；财政负担能力；柯布—道哥拉斯生产函数；基金缺口 Keywords:employeepayment level；finance support capacity；Cobb-Douglas production function；fund gap [ 中 图 分 类 号 ]F81 [