发展型政府的养老保障职责

    摘要：本文分析了中国养老保障体制改革的关键症结,指出需要通过全面推进的改革方式进行整体设计,制定出一条清晰的社会保障体系改革路线图,用来指导下一步养老保障体制改革工作。在这个过程中,明确政府职责尤为迫切,应该建立基本的养老保障体系,并为它的可持续发展提供可靠的财政、监督和资本市场等制度条件。
    关键词： 基本养老保障体系； 转轨成本； 整体改革设计； 政府责任
    Responsibilities of Developmental Government on Social Security
    Abstract：This paper analyzes the critical problems faced by China’s social security system reform, and also points out that it should make out an overall reform framework by introducing a big-push approach to develop a clear road map so as to guide the next-step reform. During this process, it is very urgent to clarify the responsibilities of governments at various levels so that they could adopt some active measures to provide a universal basic old-age security system shared by all people, and create reliable conditions of finance and taxation, supervision and capital market to ensure its sustainability.
    Keywords： Basic old age security system Transition cost Overall reform design Governments’ responsibility
    全文阅读
    文章出处：涉外税务，2009年第9期