我国养老保险体制改革的财政学分析

我国已经并即将更为严峻地面临着人口老龄化所带来的养老保险体制的财务平衡问题。为此，必须寻找一条规避不足清偿风险、消化转制成本、实现财务平衡的改革之路。但我国目前的财政理论、财政收入结构、养老保险费的征缴以及财政支出结构都不能满足改革的要求。文章在分析我国财政困境的基础上，从财政学的角度对我国养老保险体制的改革框架做了分析。

A Financial Analysis of China's Reform of Endowment Insurance

With senior population growing, China's endowment insurance system is facing an increasingly serious problem of finance balance. Therefore, we must find a way, through reform, to evade the risk of insufficient repayment, to digest the transformation cost and to achieve the finance balance. Yet at present, all of our finance theory, revenue and expenditure structure, and the collection of the endowment insurance fee can not satisfy the requirement of the endowment insurance system reform. Based on the analysis of the present financial difficulty in China, the essay, from the angle of public finance, anatomizes the framework of China's reform of its endowment insurance system.