加拿大养老金计划投资委员会的治理体系及其启示

加拿大养老金计划投资委员会因其管理和运作的透明、规范和高效,被世界银行视为公共养老储备基金集中管理的典范。其实践证明,在设计公共养老储备基金治理体系时,应该建立一个独立于养老金征缴管理体系及政府之外的管理机构负责对公共养老基金资产的管理,主要通过财务监督、审计监督以及信息公开制度来确保储备基金的稳健运作,但对公共养老储备基金日常的投资运营不进行具体的干预。     

Social security generosity,budgetary deficits and reforms in North Cyprus

This paper estimates the fiscal burden of the historical pay-as-you-go (PAYGO) Social Insurance Pension System in North Cyprus and analyzes the appropriateness of the 2008 reforms that introduced the new Social Security Pension System. Estimates are made of the system deficit. To bring the magnitude of the unfunded cost of the pension system down to a sustainable level, major parametric reforms will need to be made to the system. These include increasing the age of retirement, increasing the rate of contributions, changing the method of indexing of pension benefits and decreasing the theoretical replacement rate of the pension benefits.     

The influence of pension funds on corporate governance

Although pension funds have gained importance in the last two decades, their role has not been described in detail by economic models. This article focuses on the scope of these institutional investors when they are not satisfied with a management team of a company in which the pension fund holds a block of shares. Stock holdings by pension funds are largely dispersed. Therefore, any intervention by pension funds in corporate governance requires the formation of a coalition of pension funds. The realization of a coordinated intervention, in turn, is subject to the problems related to the provision of public goods, such as free riding. We find that the stock dispersion and the combined share of pension funds, coordination costs and the attractiveness of the exit option are relevant factors for determining the probability of the success of interventions.     

中国社会保障体制改革:回顾与前瞻

经过20余年的探索和改革,中国社会保障体系的总体框架已经初步形成。下一步改革的重点主要是养老、医疗和失业保险等项制度,面临的问题将更为棘手,也是绕不过去的,必须分别拿出对策。     

公共财政与民生

民生是公共财政的出发点和落脚点,因此公共财政对民生的支持是必然的.当前,我国的财政支出已对民生领域进行了倾斜,在保障和改善民生方面取得了一些成就,但仍然存在一些问题,需要运用一些政策手段,进一步强化公共财政对民生领域的支持.     

养老保险基金安全运行的风险因素分析

目前中国养老保险基金运行中存在着一定风险,为确保养老保险基金的安全运行,需要完善养老保险法律体系、建立财政对养老保险基金的拨付机制、探索高效的基金运营管理体制,以及强化养老保险信息化建设等。     

机关事业单位养老保险制度的人性化选择

伴随着城镇企业养老保险制度的逐渐完善,建立机关事业单位养老保险制度无疑是目前社会养老保险工作中最棘手的难题。由于过去城镇内部养老保险“二元化”特征导致现阶段对机关事业单位试点和改革存在诸多的分歧,试图在过去改革试点和城镇养老保险改革的经验基础上,以最终建立全国统一的社会保障制度为目标,力图最小化转制成本,对机关事业单位养老保险制度建立的原则和框架问题做一些探索。     

中国独生子女家庭父母的养老保障——基于公共财政的视角

独生子女政策提出三十多年后,独生子女父母开始步入老龄化,在他们未来的养老进程中,除了家庭和子女在养老方面的帮助,来自政府的财政资金帮助也是必不可少的。面对未来独生子女家庭的养老困难,需要政府和家庭共同面对,解决独生子女父母养老保障问题是家庭的责任,也是政府应尽的职责。     

城乡公共福利差距的影响因素研究

长期以来,我国财政投入明显偏向城市的政策使城乡基本公共福利存在着巨大差距。随着我国国民经济的快速发展,国家经济实力的增强,农村公共福利供给有所改善,但城乡在教育、卫生医疗、社会保障、基础公共设施和就业服务等方面存在很大差距。目前,在我国公共福利分配主要由地方财政承担的前提下,区域经济发展不平衡、各地区财力大小的不同等因素是导致我国城乡公共福利差异的主要原因。     

浅析中国农村土地征收纠纷解决机制

根据中国农村土地征收纠纷的特点,完善中国农村土地征收解决机制,已经成为中国制度建设的重点。相关的制度建设应该包括：建立与被征地农民和被拆迁居民平等协商的机制,保障被征地农民的知情权、参与权和申诉权;政府只能在“公共利益”需要情况下征收土地;完善征地补偿制度,推行补偿标准听证;建立和健全农村社会保障机制,采取多项措施解决农民生活和生存问题;建立公平、公正、可行的征地纠纷裁决制度;完善诉讼等救济途径等。     

关于我国财政政策导向调整的研究

近年来我国实施的积极财政政策确实在很大程度上促进了经济和社会的发展。但是随着经济市场化程度的不断提高和经济环境的变化，这种积极财政政策也表现出诸多的不适应性。因此应适时调整财政政策导向以适应经济和社会发展的新要求。拟从我国近年来实施的积极财政政策的成效分析出发，阐述了当前调整财政政策导向的必然性，并提出了今后我国财政政策的调整方向。     

企业欠缴养老保险费现象成因剖析

目前我国大范围存在企业拖欠或者偷逃养老保险费的现象,究其深层原因,是现行体制自身存在一些缺陷,如历史债务不清,缴费比例设计不当,个人账户“所有者缺位“等,从而为企业和职工拖欠养老保险费提供了“负激励“.要减少或避免这种现象,须从其源头-社会养老保险制度设计着手,在养老保险制度改革中注重利益导向,加强对企业和个人的激励约束机制,把养老保险制度运作的成本和收益归结到个人身上,并通过制度来真正地保证其有效运作.有了良好的激励机制,职工就会有个人动机参与养老保险,并且督促企业按时交足保险费.     

公众参与在公共治理中的角色与实际运用——来自“厦门PX事件”的启示

＂厦门PX事件＂已经成为当今政府执政方式改革的样版,促使政府开始关注如何处理不断成长的市民社会与公共治理的关系,如何将民意纳入到公共决策中。市民社会的兴起引起了公众不断成长的参与意识。政府需要积极回应公众的诉求,及时化解政策危机,以追求公共治理的新局面。公共治理很大程度需要将民意通过公共参与的方式引入到政府的政策制定中。     

Demographic change and income tax revenues – results from a large microsimulation model for Germany

Similarly to many other European countries, Germany has experienced a considerable demographic shift since the 1970s: higher life expectancy and diminishing birth rates, only partly balanced by immigration, have led to an altered population structure with an increasing share of elderly people. In the next decades, population aging in Germany will accelerate and also induce a decline of the total population. These demographic changes can be expected to have a profound impact on the governmental budget. While shifts in public expenditures have been forecasted regularly since 2005, the revenue side has received less attention to date. We study the long-term (2015–2060) shifts in income tax revenues induced by demographic change. Our aim is to quantify possible fiscal effects of demographic change using microsimulation and to identify elements of the income tax code particularly affected. We find the expected demographic changes to have a clear negative impact on income tax revenues. Population aging increases the impact of various deductibility rules on total income tax revenues, in particular the impact of the deductibility of old-age and health insurance provisions. The impact of the deductibility of exceptional expenses such as expenses for caregiving also increases, but remains small overall. Due to expected increases in real incomes, however, demographic change does not imply an absolute drop in income tax revenues in the next decades.