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成本转嫁与养老保险的脆弱性
引用本文:蒋天文.成本转嫁与养老保险的脆弱性[J].中国行政管理,2011(10).
作者姓名:蒋天文
作者单位:华中科技大学公共管理学院;
基金项目:国家社科基金项目“成本转嫁与养老保险风险评估研究”(项目编号:11AGL006)的阶段性成果
摘    要:与养老保险相关的成本转嫁可以分为三个方面:(1)社会保险领域之外向养老保险领域的成本转嫁;(2)社会保险内部转嫁;(3)养老保险内部成本转嫁。不断指向养老保险的成本转嫁增加了养老保险的支付风险和脆弱性,严重威胁到我国养老保险的可持续性。本文从地方政府、企业和员工等利益主体的理性行为入手,基于养老保险的俱乐部产品性质,分析地区、代际间以及部门间的养老成本转嫁,进而提出恢复养老保险制度的独立性以及建立养老保险基金收支平衡的评估体系等建议。

关 键 词:成本转嫁  养老保险  养老公地  脆弱性  

Burden Transfer and Pension System's Vulnerability
Jiang Tianwen Associate Professor at School of Public Administration,Huazhong University of Science & Technology.Wuhan.Burden Transfer and Pension System's Vulnerability[J].Chinese Public Administration,2011(10).
Authors:Jiang Tianwen Associate Professor at School of Public Administration  Huazhong University of Science & TechnologyWuhan
Institution:Jiang Tianwen Associate Professor at School of Public Administration,Huazhong University of Science & Technology.Wuhan 430073
Abstract:The burden transfer on pension system occurs at three levels.First,reforms in other fields transfer burden on pension,such as the reform costs caused by state-owned enterprise reform.Second,burden transfer in social security system,which include the transfer burden across different regions,enterprises of different ownerships and pension systems in different levels.Burden transfer is a risk for pension fund reimbursement,intensity its vulnerability and negatively affects the sustainability of pension fund.Th...
Keywords:burden transfer  pension system  tragedy of common resources  vulnerability  
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