山西省城乡居民基本养老保险财政补贴问题研究

发布时间：2018-04-14 14:37

本文选题：城乡居民基本养老保险 + 财政补贴　；参考：《山西财经大学》2017年硕士论文

【摘要】：为了缩小城乡之间的差距,使全体人民公平地享有基本养老保障,进一步提高城乡社会养老保险的覆盖面,让更多的居民受益。在经过几年的试点运行之后,随着城乡一体化的发展,我国于2014年将城镇居民社会养老保险和新型农村社会养老保险两种养老保险制度进行了合并,出台了城乡居民基本养老保险这一养老保险制度。根据中央的要求,地方各级政府均有责任和义务建立本地区的城乡居民基本养老保险制度,中央政府应给予相应的补贴支持,地方政府也应配套相应的财政补贴。在这种前提下,山西省人民政府根据国务院正式公布的《国务院关于建立统一的城乡居民基本养老保险制度的意见》,出台了《山西省人民政府关于建立统一的城乡居民基本养老保险制度的实施意见》,这一实施意见对省级政府的责任做了具体规定并对市级政府给予了指导意见。山西省各市则根据省政府的要求制定了具体的实施办法和财政补贴措施。但是,山西省不同地区的经济与社会发展状况并不平衡,是否均具有充分的能力给予相应的财政补贴则有待进一步分析。在我国的养老保险体系中城乡居民基本养老保险是不可替代的,其作用和地位是不言而喻的。在基本实现全覆盖的情况下,城乡居民基本养老保险能否做到健康有序的发展,是政府与城乡居民应当共同关注的重点,研究政府财政对养老金的补贴探索合理的补贴措施,具有重要的意义。本文收集整理了山西省各市的城乡居民基本养老保险财政补贴政策并以此为基础,对省、市两级政府的城乡居民基本养老保险补贴支出状况,采用了定量与定性相结合的方法进行了分析,发现存在的问题主要表现为,省级财政对市级城乡居民基本养老保险的补贴缺乏相对公平性且对市级政府的补贴缺乏细化标准,各市之间对城乡居民基本养老保险承担的财政补贴压力存在较大差异,各级地方政府给予的财政补贴缺乏动态的调整机制等。针对以上问题,本文提出了细化省级政府补贴措施,重新划分各级地方政府责任,建立城乡居民基本养老保险财政补贴动态调整机制等可行性建议,目的在于使山西省的城乡居民基本养老保险制度能够更好的发挥作用。
[Abstract]:In order to narrow the gap between urban and rural areas, make all people enjoy the basic old-age security equitably, further improve the coverage of urban and rural social old-age insurance, and let more residents benefit.After several years of pilot operation, with the development of urban-rural integration, in 2014, China merged the two kinds of old-age insurance systems: urban residents' social endowment insurance and new rural social old-age insurance.The basic old-age insurance system for urban and rural residents was introduced.According to the request of the central government, local governments at all levels have the responsibility and obligation to establish the basic old-age insurance system for urban and rural residents in their own areas. The central government should give corresponding subsidy support, and local governments should also support the corresponding financial subsidies.In this context,The people's Government of Shanxi Province, in accordance with the "opinions of the State Council on establishing a unified basic old-age insurance system for urban and rural residents" officially promulgated by the State Council, issued the "proposal of the people's Government of Shanxi Province on establishing a uniform basic Old-age system for Urban andOpinions on the implementation of Insurance system. This implementation opinion specifies the responsibility of the provincial government and gives guidance to the municipal government.Shanxi Province cities according to the requirements of the provincial government to formulate specific implementation measures and financial subsidies.However, the situation of economic and social development in different regions of Shanxi Province is not balanced.The basic old-age insurance for urban and rural residents is irreplaceable and its function and status are self-evident in the endowment insurance system of our country.Under the condition that full coverage is basically realized, whether the basic old-age insurance of urban and rural residents can achieve healthy and orderly development is the key point that both the government and urban and rural residents should pay attention to, study the subsidy of government finance to the pension and explore the reasonable subsidy measures.It is of great significance.This paper collected and sorted out the basic old-age insurance financial subsidy policy of urban and rural residents in various cities of Shanxi Province, and based on it, on the basis of this, the state of expenditure of basic old-age insurance subsidy for urban and rural residents of provincial and municipal governments was analyzed.By using the method of quantitative and qualitative analysis, it is found that the main problems are that the subsidy of provincial finance to the basic old-age insurance of urban and rural residents at the municipal level lacks relative fairness and the subsidy to the municipal government lacks the detailed standard.The pressure of financial subsidy on the basic old-age insurance for urban and rural residents varies greatly among cities and cities, and the financial subsidies given by local governments at all levels lack a dynamic adjustment mechanism and so on.In view of the above problems, this paper puts forward some feasible suggestions, such as the refinement of provincial government subsidy measures, the re-division of local government responsibilities at all levels, and the establishment of a dynamic adjustment mechanism for the financial subsidies of basic old-age insurance for urban and rural residents.The purpose is to make the basic old-age insurance system of urban and rural residents in Shanxi Province play a better role.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F812.45

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