公共财政支持城乡居民基本养老保险制度研究
发布时间：2019-01-08 21:01
【摘要】：我国正处于经济发展和社会转型的发展时期,面临着促进经济高质量发展和改善民生的双重任务。在这样历史阶段下,我国以面向未来和国际化的视角,以全面建设小康社会为契机,顺应时势,在2009年和2011年,先后提出建设新型农村养老保险体系和城镇居民养老保险体系的养老保障制度。在经过几年的试点运行之后,我国为了进一步缩小城乡差距,拓宽城乡养老保险的覆盖面,使更多的老百姓在政府的政策下受益,2014年2月7日国务院决定,建立统一的城乡居民基本养老保险制度(以下简称城乡居保制度),将已经实现基本覆盖的“新农保”和“城居保”合并,在全国范围内统一实施,并在制度模式、筹资方式、待遇支付等方面与合并前的新农保和城居保持基本一致。在2020年前,全面建成公平、统一、规范的城乡居保制度。本文从公共产品理论、公平与正义理论、马斯洛需求层次理论三个方面阐述了公共财政支持城乡居保制度的必要性,并选取中央财政收入,各省份地区财政收入,领取待遇年龄参保人数,基础养老金等指标建立公共财政收入时间预测模型以及公共财政负担能力系数计量模型,对模型结果进行分析,结合现阶段城乡居保制度中央财政补贴方式缺乏弹性、公共财政补贴力度不够,城乡居民基本养老保险待遇总体水平过低以及忽略地方财政能力差异性,导致部分地方财政压力增大等问题,提出应建立公共财政倾斜制度,加大各级财政的转移支付,建立城乡居民基本养老保险基础养老金调整机制,明确并细化各级政府承担的责任,加大城乡居保基金的“造血”功能,加大对城乡居保的财政投入,以保证城乡居保的可持续发展等建议。
[Abstract]:China is in the period of economic development and social transformation, and is faced with the dual task of promoting high quality economic development and improving people's livelihood. At this historical stage, in 2009 and 2011, China took the perspective of future-oriented and internationalized, and took the opportunity of building a well-off society in an all-round way to conform to the current situation. It has put forward the construction of new rural endowment insurance system and the old-age insurance system of urban residents. After several years of pilot operation, in order to further narrow the gap between urban and rural areas, widen the coverage of urban and rural old-age insurance, and enable more people to benefit from government policies, the State Council decided on February 7, 2014. To establish a unified basic old-age insurance system for urban and rural residents (hereinafter referred to as the urban-rural housing insurance system), to combine the "new rural insurance" and "urban housing insurance", which have been basically covered, to be implemented uniformly throughout the country, and to implement the system model and the way of raising funds, Treatment payment and other aspects before the merger of the new rural insurance and urban housing to maintain the basic consistency. By 2020, a fair, unified and standardized urban and rural housing security system will be built in an all-round way. This paper expounds the necessity of public finance supporting urban and rural housing insurance system from three aspects: public product theory, fairness and justice theory, Maslow's hierarchy of demand theory, and selects the central financial revenue and the financial revenue of the provinces and regions. The time prediction model of public finance income and the measurement model of public finance affordability coefficient are established by the indexes of the number of insured persons in the age of receiving benefits, the basic pension and so on, and the results of the model are analyzed. Combining with the lack of flexibility of central financial subsidy in urban and rural housing insurance system at present, the public financial subsidy is not enough, the overall level of basic old-age insurance for urban and rural residents is too low, and the differences of local financial capacity are ignored. As a result of increasing local financial pressure and other problems, it is proposed to establish a public finance tilt system, increase transfer payments at all levels of finance, and establish a basic pension adjustment mechanism for urban and rural residents' basic old-age insurance. Such suggestions as clarifying and refining the responsibility of governments at all levels, increasing the "hematopoiesis" function of urban and rural residence insurance fund and increasing the financial input to urban and rural residence insurance are proposed in order to ensure the sustainable development of urban and rural residence insurance.
【学位授予单位】：吉首大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F812.45
本文编号：2405115
[Abstract]:China is in the period of economic development and social transformation, and is faced with the dual task of promoting high quality economic development and improving people's livelihood. At this historical stage, in 2009 and 2011, China took the perspective of future-oriented and internationalized, and took the opportunity of building a well-off society in an all-round way to conform to the current situation. It has put forward the construction of new rural endowment insurance system and the old-age insurance system of urban residents. After several years of pilot operation, in order to further narrow the gap between urban and rural areas, widen the coverage of urban and rural old-age insurance, and enable more people to benefit from government policies, the State Council decided on February 7, 2014. To establish a unified basic old-age insurance system for urban and rural residents (hereinafter referred to as the urban-rural housing insurance system), to combine the "new rural insurance" and "urban housing insurance", which have been basically covered, to be implemented uniformly throughout the country, and to implement the system model and the way of raising funds, Treatment payment and other aspects before the merger of the new rural insurance and urban housing to maintain the basic consistency. By 2020, a fair, unified and standardized urban and rural housing security system will be built in an all-round way. This paper expounds the necessity of public finance supporting urban and rural housing insurance system from three aspects: public product theory, fairness and justice theory, Maslow's hierarchy of demand theory, and selects the central financial revenue and the financial revenue of the provinces and regions. The time prediction model of public finance income and the measurement model of public finance affordability coefficient are established by the indexes of the number of insured persons in the age of receiving benefits, the basic pension and so on, and the results of the model are analyzed. Combining with the lack of flexibility of central financial subsidy in urban and rural housing insurance system at present, the public financial subsidy is not enough, the overall level of basic old-age insurance for urban and rural residents is too low, and the differences of local financial capacity are ignored. As a result of increasing local financial pressure and other problems, it is proposed to establish a public finance tilt system, increase transfer payments at all levels of finance, and establish a basic pension adjustment mechanism for urban and rural residents' basic old-age insurance. Such suggestions as clarifying and refining the responsibility of governments at all levels, increasing the "hematopoiesis" function of urban and rural residence insurance fund and increasing the financial input to urban and rural residence insurance are proposed in order to ensure the sustainable development of urban and rural residence insurance.
【学位授予单位】：吉首大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F812.45
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