摘要
企业基本养老保险离退休人员待遇的"十连涨",是共享社会发展成果、维持社会良治的重大举措,也是社会保障国家审计的关注要点之一。但是,对待遇调整绩效的审计研究仍较为稀少;社保学者主要利用统计数据开展研究,在揭示待遇调整微观效应上存在一定局限。利用海量、微观的社会保险大数据进行审计评价,充分运用可视化技术,给出了一种有别于统计数据的实证分析路径。本文提炼并基于X省14个统筹地域239万人的待遇信息进行绩效审计评价后,发现:现有的调待机制存在拉大养老金分配差距的趋势;养老金最低的群体的上调金额反而最低,存在不能维持其生活水平的危险,从而初步印证了海量微观的社保大数据在评价养老金调整现状、评估不同待遇调整方案等方面的优势。
The basic pension of enterprise employees has experienced ten years＇ rising till now. It is a key action to share social developing achievement among retirees and maintain good governance of the society. The adjust- ment of the basic pension is also the focus of national audit of social security. However, audit researches of the performance of pension adjustment are still rare. Moreover, researchers in the field of the social security mainly carry out their studies based on the statistical data that is short at its granularity. The paper proposes adopting big data of massive attendees to evaluate the performance of pension adjustment, and also states a novel empirical a- nalysis route different from the traditional method based on statistical data. The paper extracts and analyzes mas- sive data of 2.39 million retirees belonging to 14 cities of X province. Multiple visualization techniques are ap- plied in the analysis process. The result shows that the current adjustment method may widen the pension gap, and the people with the lowest pension enjoy the minimum pension rising and their living standard encounters the danger of declining. The paper primarily shows the advantages of social insurance big data of massive attendees in analyzing the performance of current pension adjustment method and evaluating different policy suggestions of pen- sion adjustment.
出处
《审计研究》
CSSCI
北大核心
2014年第3期106-112,共7页
Auditing Research
基金
国家科技支撑计划"审计行业信息智能处理分析与预警系统及其应用"(项目批准号:2012BAH08B00)
国家自然科学基金面上项目"基于社会计算的社会保障国家审计政策功能研究"(项目批准号:71272216)
教育部人文社会科学研究规划青年基金项目"代际正义视角下中国基本养老保险制度研究"(项目批准号:13YJCZH143)的阶段性研究成果
关键词
社会保障
国家审计
待遇调整
大数据
social security
national audit
basic pension adjustment
big data
