城乡居民基本养老保险财政补贴政策研究

发布时间：2018-03-15 09:45

本文选题：城乡居民　切入点：基本养老保险　出处：《中央财经大学学报》2017年12期 　论文类型：期刊论文

【摘要】：政府财政支持是城乡居民养老保险制度得以存在和发展的重要物质基础。自全国统一的城乡居民基本养老保险制度建立以来,在中央城乡居民养老保险财政补贴政策框架的指导下,全国各地根据自身的实际情况,相继颁布了本地的城乡居民养老保险财政补贴政策,这一政策的实施,不仅为城乡居民养老保险制度发展提供了资金支持,更重要的是它发挥了激励和引导作用,提高了城乡居民参保缴费的积极性。但囿于我国现有体制、机制以及区域间经济发展水平差异,这一补贴政策面临着一些困境亟待解决。笔者以我国城乡居民养老保险财政补贴政策为基础,梳理了中央及全国各级财政对城乡居民养老保险补贴的基本情况,分析了该政策面临的不公平、激励性不足、补贴水平低和责任分担失衡四大困境,并提出了相应的破解之道。
[Abstract]:Government financial support is an important material basis for the existence and development of the old-age insurance system for urban and rural residents. Since the establishment of the unified basic old-age insurance system for urban and rural residents throughout the country, Under the guidance of the policy framework of the central government's financial subsidy policy for urban and rural residents' endowment insurance, according to their own actual conditions, various parts of the country have promulgated one after another the local financial subsidy policy for urban and rural residents' old-age insurance, which has been implemented. It not only provides financial support for the development of urban and rural residents' endowment insurance system, but also plays an important role in encouraging and guiding urban and rural residents to participate in the payment of insurance fees. The mechanism and the level of regional economic development are different. This subsidy policy is faced with some difficulties to be solved urgently. The author bases on the financial subsidy policy of urban and rural residents' endowment insurance. This paper combs the basic situation of central and national finance's subsidy to urban and rural residents' old-age insurance, analyzes the four predicaments that this policy is facing, such as unfairness, lack of encouragement, low subsidy level and imbalance of responsibility sharing, and puts forward corresponding ways to solve the problem.
【作者单位】：中国财政科学研究院;
【分类号】：F812.45;F842.67

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