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目的:探索我国省级政府社会保障基金的财政透明状况,并提出推进社会保障基金管理透明化的政策建议。方法:采用描述性统计从年度变化趋势、子类维度透明状况、省际分布等方面刻画2009—2013报告年我国社会保障基金的财政透明状况。结果:我国省级政府社会保障基金透明程度呈现上升趋势,总额公开程度较好但细类透明程度亟待加强,年度资金收支公开状况良好但资金存量及负债状况透明程度减弱,不同省份社会保障基金的财政透明程度差异较大。结论:强化制度约束与保障、推进细化分类项目公开、开展财政透明的评估是下一步工作重点。
Objective: To explore the fiscal transparency of the provincial government social security funds in our country and to put forward the policy recommendations to promote the transparency of social security fund management. Methods: Descriptive statistics were used to characterize the fiscal transparency of China’s social security funds in 2009-2013 reporting year from the perspective of annual trends, the transparency of sub-categories and provincial distribution. Results: The level of transparency of the provincial government social security funds shows an upward trend. The total amount is fairly open but the transparency of the categories needs to be strengthened. The open-ended capital expenditures and expenditures are in good public condition. However, the transparency of the capital stock and the indebtedness are weakened. The social security funds in different provinces, The degree of financial transparency is quite different. Conclusion: It is the focus of the next step to strengthen institutional constraints and guarantees, promote openness of classified sub-projects and carry out financially transparent assessments.