我国养老保险体制改革的财政学分析

我国已经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作了分析

A fiscal analysis on the reform of pension insurance system in China

The increasing agedness in the population of China is bringing out the financial balance problem in the pension insurance system.To solve up such a problem reform is called on to balance the account.For the purpose of the reform,however,the current theory of finance,the structure of fiscal revenue,the collection of the pension insurance fees,and the structure of fiscal expenditures,all of these have not yet fully prepared to satisfy the requirements.This paper analyses the current fiscal predicaments and proposes a framework for the reform on the pension insurance system.