城乡差异视角下养老负担对家庭消费的影响--来自CSS的经验证据

摘要

Innovation of economic responsibility audit of state-owned enterprise leaders has become a new topic for discussion. The paper reviews the contents of economic responsibility audit of state-owned enter-prise leaders prescribed in the laws of our country as well as the necessity of innovation of its contents. Based on auditing practice, the study probes into the innovation of economic responsibility audit of state-owned enterprise leaders, and proposes new contents in five aspects related to the “discussion of per-formance audit in state-owned enterprises”. It thus puts forward in light of current difficulties 3 measures, namely, to establish sound legal regulation and assessment criteria, to perfect laws concerning enterprise’s increase of capital and share, and to strengthen the internal training of basic level auditors.%利用中国社会状况综合调查（CSS）2011年的微观调查数据，采用ELES模型分析养老负担对城乡家庭消费的影响。得到如下结论：养老负担降低了城镇和农村家庭的人均消费水平；养老负担对家庭边际消费倾向的影响存在着明显的城乡差异，城镇地区有养老负担的家庭在食品和居住项目上的边际消费倾向要高于没有养老负担的家庭，而农村地区则表现出相反的特征；城镇有养老负担家庭在家庭设备、交通通信以及文教娱乐项目的消费上比农村家庭更富有弹性，城镇家庭的抗养老压力能力比农村家庭要强。