城乡养老保险一体化视域下的财政支出结构研究

发布时间：2018-01-20 00:13

本文关键词： 城乡养老保险一体化财政支出　出处：《理论与改革》2014年03期 　论文类型：期刊论文

【摘要】：新型农村养老保险制度和城镇居民社会养老保险制度的合并,有利于建立全国统一的城乡居民基本养老保险制度,缩小城乡差距,破解城乡二元的经济和社会结构。合并后提出的建立城乡居民基本养老保险制度以个人缴费和政府补贴相结合,中央财政和地方财政的资金补贴将发挥重要作用。文章分析了目前财政支持城乡居民基本养老保险存在的问题,包括基础养老金各地区不统一导致的待遇相差悬殊;地方政府的财政责任不明晰;地区间财力差距过大导致地方政府对城乡居民基本养老保险投入不均;各级政府间财权与事权划分不够明确,并提出了完善财政支出结构,促进城乡养老保险一体化的有效措施。
[Abstract]:The combination of the new rural old-age insurance system and the social old-age insurance system for urban and rural residents is conducive to the establishment of a unified national basic old-age insurance system for urban and rural residents and to narrow the gap between urban and rural areas. Unravel the dual economic and social structure of urban and rural areas. After the merger proposed the establishment of the basic old-age insurance system for urban and rural residents with the combination of individual contributions and government subsidies. The central and local financial subsidies will play an important role. This paper analyzes the problems existing in the financial support of basic old-age insurance for urban and rural residents. Including the difference of treatment caused by the disunity of basic pension in different regions; The financial responsibility of local government is not clear; The large financial gap between regions leads to the uneven investment of local governments in basic old-age insurance for urban and rural residents; The division of financial power and administrative power between governments at all levels is not clear enough, and the effective measures to improve the structure of financial expenditure and to promote the integration of urban and rural old-age insurance are put forward.
【作者单位】：武汉大学;
【基金】：国家教育部哲学社会科学研究重大课题攻关项目《新型农村社会养老保险制度研究》(项目编号:09JZD0027)阶段性研究成果
【分类号】：F842.612
【正文快照】： 日前,国务院决定将新型农村养老保险制度和城镇居民社会养老保险制度合并,建立全国统一的城乡居民基本养老保险制度。城乡居民基本养老保险制度实行个人缴费和政府补贴相结合的筹资方式,缴费标准有所改变,以前是新农保和城居保分别单独设置,合并后统一调整为每年100元、200元

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