加拿大社会保障预算的经验分析及其对中国的启示

加拿大的社会保障预算主要涉及老年保障制度、就业保险制度和加拿大养老金计划等3项制度,其中,老年保障制度与就业保险制度采用政府公共预算,加拿大养老金计划则独立编制专项基金预算。由这两方面着手,文章对加拿大社会保障预算进行了深入的经验分析,并发现对中国有如下启示:政府应建立社会养老金制度,并将其支出纳入政府公共预算;社会保险基金主要是养老保险基金应进行严格精算,以保证长期的财务可持续性;政府应大力促进基金的市场化投资,进而实现专项基金预算下的结余基金的保值增值。

An Empirical Analysis of Social Security Budget in Canada and the Implications for China

The social security budget in Canada involves three systems including the Old Age Security （0AS）, Employment Insurance （EI） and Canada Pension Plan （ CPP）, of which the budget of OAS and EI is government public budget and the CPP adopts special fund budget. Through the empirical analysis of Canada, this paper finds some implications for China as below： our government should establish national pension system and incorporates it into government public budget; social insurance funds especially the pension funds should apply strict actuary to ensure the long - term financial sustainability; our government should promote the investment of funds in order to realize the keeping value and increment of balances.