关于退休费在国民经济核算中虚拟处理的再思考

退休费的处理是中国国民经济核算中尚未解决的问题之一,在对已有的退休费处理方法回顾和分析基础上,提出将退休费作为一种特殊的养老保险进行虚拟处理方法。其核心思想是将退休费作为雇主虚拟社会交款计入劳动报酬,同时作为未备基金雇员社会福利计入经常转移,从而将退休费的处理纳入到SNA的核算体系。

Reconsideration on the Virtual Methods Handling of the Retirement Pension in the National Economic Accounting

The arrangement of pension is one of the unsettled problems in the national economic calculation theory.The three methods for dealing the pension offered by the present theoretical research still have some shortcomings respectively,which would influence the accuracy and internal structure of the GDP accounting.According to the rule concerning the employers' virtual social payment in the SNA1993,We adopt the virtual methods of SNA,and then put forward a new virtual method to deal with the pension as special endowment insurance,which covers the shortage of present methods greatly.The core idea of such new method is to make the pension as the employers' virtual social payment and place them under the labor compensation.Simultaneously,as the unfunded employee's social welfare included in the current transfer,the settlement of the pension is in the process of SNA calculation system.