“五维”框架下中国养老保险制度政府财政责任机制改革的环境分析

摘要

养老保险制度政府财政责任的改革需要在特定的社会经济环境和制度环境中进行。本文基于“五维”环境框架对中国养老保险制度政府财政责任改革环境进行分析，发现养老保险制度政府财政责任改革的经济环境包括经济增长、财政收支变化，政治环境包括执政理念、党的认识、政府职能变化，社会环境包括人口老龄化、人口流动变化，文化环境包括孝文化和节俭储蓄文化，制度环境包括责任主体负担畸轻畸重、多支柱养老保险制度体系还未建立、财政责任转嫁。%The fiscal responsibility on pension insurance should be Improved under particular socio-economic environment and the institutional environment. This paper discuss the fiscal responsibility of pension insurance based the framework of Five-dimensional in China. And the author find that the economic environment of fiscal responsibility of pension insurance includes the changes of economic growth and the changes of the fiscal revenue and expenditure. The political environment includes the concept of governance and the awareness of Chinese Communist Party;social environment includes population aging and population mobility;and cultural environment includes filial piety,mutual cultural,and savings culture;institutional environment includes unbalanced burden responsibility,the loss of multi - pillar pension insurance system and the inverse distribution of the financial responsibility.