代际账户核算的国际比较分析

代际账户是某一世代的社会成员在其生命余年内向政府缴纳的各项税收减去从政府得到的各项转移支付总和的现值,代际账户核算方法主要用于评价代际利益分配的公平性和财政政策的可持续性。本文对美国、日本、德国、意大利等十国的代际账户进行了比较分析,认为未来世代负担过重和财政政策不可持续是大部分国家面临的难题,削减政府购买和转移支付,提高税收,提高当前存活社会成员的净税率是恢复代际平衡和财政政策可持续性的主要途径和措施,而且措施实施越及时,实施成本越小。

A New Method of Evaluating Generatlonal Balance and Sustainable Fiscal Policy

The method of generational accounting that was developed in the end of 20th is a powerful tool in evaluating the equity between generational benefits and the sustainability of financial policy.A comparative study on generational accounts of 10 countries shows that most of countries are facing severe generational imbalances and un-sustainability in financial policy .The cut in government purchases and transfers or increase in taxes can be used to restore generational balances, and the quickly the adjusted projects are implemented,the lower the implementing costs are.