به‌كارگيري ماتريس حسابداري اجتماعي در شناسايي كاركرد صندوق بازنشستگي كشوري در ساختار اقتصاد ايران

Application of Social Accounting Matrix (SAM) in Identifying the Function of the Pension Fund Organization (PFO) in the Structure of Iranian Economy

اﯾﻦ ﻣﻘﺎﻟﻪ، ﺑﻪ ﻣﻨﻈﻮر ﺗﺤﻠﯿﻞ ﺗﻤﺎﯾﻞ ﻧﺨﺒﮕﺎن ﺟﻮان ﻧﺴﺒﺖ ﺑﻪ اﻧﺘﻈﺎم اﺟﺘﻤﺎﻋﯽ و رﻋﺎﯾﺖ ﻧﻈﻢ و ﭼﮕﻮﻧﮕﯽ آﻣﻮزش آﻧﺎن ﻣﺒﺘﻨﯽ ﺑﺮ رﻋﺎﯾﺖ ﻗﺎﻧﻮن ﻃﻼﯾﯽ ﺗﻨﻈﯿﻢ ﺷﺪه اﺳﺖ. روﯾﮑﺮد اﺻﻠﯽ در اﯾـﻦ ﻣﻘﺎﻟـﻪ، ﻧﻈﺮﯾـﻪ ﺗﻠﻔﯿﻘﯽ و ﭼﻨﺪﺑﻌﺪي ﻧﻈﻢ اﺟﺘﻤﺎﻋﯽ اﺳﺖ؛ زﯾﺮا در آن، ﺑﻪ ارﺗﺒﺎط وﺛﯿـﻖِ ﻧﮑـﺎت ﻣﺤـﻮري ﻧﻈﺮﯾـ ﻪ ﻫـﺎي ﺗﺮﺑﯿﺘﯽ و اﺧﻼﻗﯽ ﭘﺮداﺧﺘﻪ ﺷﺪه و از ﺗﻘﻠﯿﻞ ﮔﺮاﯾﯽ ﻣﺮﺳﻮم اﺟﺘﻨﺎب ﺷﺪه اﺳﺖ. ﻣﻄﺎﻟﻌـﮥ ﻣﺰﺑـﻮر از ﻧـﻮع ﺷﺒﻪ ﻃﻮﻟﯽ در ﺳﻪ ﺳﺎل1395 ،1391 و 1398 اﺳﺖ و روش اﻧﺠﺎم ﺗﺤﻘﯿﻖ، ﺑﻨﺎ ﺑﻪ اﻣﮑﺎﻧﺎت و ﻣﺎﻫﯿـﺖ ﺗﺤﻘﯿﻖ، روش ﻣﯿﺪاﻧﯽِ ﺗﻠﻔﯿﻘﯽ ﻣﯽ ﺑﺎﺷﺪ. ﻧﻤﻮﻧﮥ ﺗﺤﻘﯿﻖ، ﺑﻨﺎ ﺑﻪ اﻣﮑﺎن دﺳﺘﺮﺳـﯽ، ﺷـﺎﻣﻞ ﺟﻮاﻧـﺎن ﻧﺨﺒـﮥ ﻣﺤﺼﻞ در ﺳﻤﭙﺎد1 اﺳﺘﺎن ﺗﻬﺮان اﺳﺖ. ﻧﺘﺎﯾﺞ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﺗﻤﺎﯾﻞ ﻧﺨﺒﮕﺎن ﺟﻮان ﻧﺴﺒﺖ ﺑﻪ رﻋﺎﯾﺖ اﺧﻼق و ﻣﻼﺣﻈﺎت اﺟﺘﻤﺎﻋﯽ در ﺳﻪ ﺳﺎل ﮔﺬﺷﺘﻪ ﺑﻪ ﻃﻮر ﻣﻌﻨﺎدار اﻓﺰاﯾﺶ ﯾﺎﻓﺘﻪ اﺳﺖ. ﻧﺘـﺎﯾﺞِ ﺗﺤﻠﯿـﻞ رﮔﺮﺳﯿﻮﻧﯽ ﭼﻨﺪﮔﺎﻣﻪ ﺑﺎ ﺷﺶ ﻣﺪل ﻣﺘﻔﺎوت ﺣﺎﮐﯽ از آن اﺳﺖ ﮐﻪ ﻓﻀﺎي ﻋﺎم ﮔـﺮا، ﻫـ ﻢ ﭼـﻮن ﻫﻮﯾـﺖ ﻣﻠﯽ و ﺗﻌﻬﺪ ﻋﺎمﮔﺮا در ﺗﻘﻮﯾﺖ ﺗﻤﺎﯾﻞ ﻧﺨﺒﮕﺎن ﺟﻮان ﻧﺴﺒﺖ ﺑﻪ رﻋﺎﯾﺖ ﻣﻼﺣﻈـﺎت اﺟ ﺘﻤـﺎﻋﯽ ﺑﺴـﯿﺎر ﻣﻬﻢ ﻣﯽ ﺑﺎﺷﻨﺪ. ﻣﺪل ﻫﺎ، ﺑﺮﺟﺴﺘﮕﯽِ ﻧﻘﺶ ﻣﺪرﺳﻪ را در اﯾﻦ اﻣﺮ ﻧﺸﺎن ﻣﯽ دﻫﻨﺪ و ﺣـﺎﮐﯽ از آن ﻫﺴـﺘ ﻨﺪ ﮐﻪ ﻓﺎرغ از ﺗﺪوﯾﻦ ﺑﺮﻧﺎﻣﻪ ﻫﺎي ﺗﺮﺑﯿﺘﯽ ﺑﺮاي ﺗﻘﻮﯾﺖ ﻋﺎم ﮔﺮاﯾﯽ، ﭘﺮورش اﺧﻼﻗﯽ ﻧﺨﺒﮕﺎن ﻣﯿﺴـﺮ اﺳـﺖ . ﻧﺘﺎﯾﺞ ﮐﻤﯽ و ﮐﯿﻔﯽ ﺗﺤﻘﯿﻖ ﺗﺄﮐﯿﺪ ﺑﺮ آن دارﻧﺪ ﮐﻪ ﺗﻤﺎﯾﻞ اﺧﻼﻗﯽ ﻧﺨﺒﮕﺎن ﺟﻮان، ﻓﺎرغ از ﺗﺄﺛﯿﺮ ﺷـﺮاﯾﻂ ﺗﺮﺑﯿﺘﯽ ﮐﻪ در ﻣﺪل ﻫﺎ ﻣﻨﻌﮑﺲ ﺷﺪه اﺳﺖ؛ ﺑﺴﯿﺎر ﺑﺤﺮاﻧﯽ اﺳﺖ و ﻣﺤﺘﺎج ﺗﻮﺟﻪ وﯾﮋه از ﺟﺎﻧﺐ ﻣﺘﻮﻟﯿﺎن اﻣﺮ اﺳﺖ.

In this article two functions of Pension Fund Organization (PFO) are highlighted in the framework of Social Accounting Matrix (SAM). First is the identification of mobilizing resources (deductions) from factor income to allocation and finally to inter-institutional income transfers. Second is the measurement of the role of PFO in increasing production, factor income (GDP) and institutional income using two conventional and new multipliers. The difference between the two is taken as the role of PFO in the structure of economy. The above two functions raise the following two questions: one- Could the new classification be used to identify the function of PFO in channelizing resources (deductions) in the structure of Iranian economy? Two- What is the share of PFO to production, GDP and domestic institutional income? Using the newly constructed 1395 SAM, the overall results are two folds: First- the share of PFO in mobilizing resources is 65.4% and the share of other institutions is 34.6%. Second- The respective share of PFO in production, GDP and institutional incomes are 0.3, 0.34 and 1.04%.