摘要
人口老龄化加剧使得我国社保基金支付压力日益加剧、可持续性堪忧,如何在基金平衡的硬约束下实现降费空间的扩容,是保证降费政策顺利实施的关键。文章分析了区块链技术在突破我国社会保险发展过程中所遇到瓶颈的可能性,在此基础上形成了基于区块链技术的社会保险管理架构,构建了由公民信用链、个人收入链和社保支付链构成的社会保险管理模型,通过各类应用情景分析了“区块链+社保”在降低社会保险管理的成本、提升社会保险管理的效率和实现社会公平与社会和谐的可能性,提出区块链技术应用对现行社会保险管理制度的挑战并给出政策建议。
The aging population makes the payment pressure of social security fund more and more serious in China,and the fund sustainability is worrying. How to realize the expansion of the cost reduction space under the hard constraint of fund balance is the key to ensure the smooth implementation of the cost reduction policy. This paper analyzes the possibility of blockchain technology to break through the bottleneck in the development of social insurance in China. On this basis,it forms a social insurance management framework based on blockchain technology,and constructs a social insurance management model composed of citizen credit chain,personal income chain and social insurance payment chain. Through various application scenarios,it analyzes that "blockchain + social insurance"can reduce social insurance. The cost of insurance management,the possibility of improving the efficiency of social insurance management and realizing social equity and social harmony,the challenge of blockchain technology application to the current social insurance management system,and policy recommendations are put forward.
出处
《兰州学刊》
CSSCI
2020年第10期153-163,共11页
基金
国家社科基金“基本养老保险全国统筹的财政保障机制及其实现路径研究”(项目编号:19CGL044)的阶段性成果
上海市哲学社会科学规划青年课题“合理降低社会保险缴费率:实现路径与政策效应”(项目编号:2016EGL009)的阶段性成果
教育部人文社科基金青年项目“我国机关事业单位养老保险改革的实证研究”(项目编号:16YJC840017)。
关键词
区块链技术
社会保险
减税降费
tax cut and fee reduction
blockchain technology
social insurance
