河北省公共财政对新型农村社会养老保险扶持水平分析与完善对策研究

发布时间：2018-04-22 07:13

本文选题：财政扶持 + 财政补贴　；参考：《河北大学》2013年硕士论文

【摘要】：在世界范围内，养老保险作为普遍实施的一项重要的社会保障制度，其目的就是为了保障老年人的基本生活，为其在年老丧失劳动力时提供适当的生活来源。随着我国工业化与城市化进程的迅速推进，我国已进入加速老龄化时期，农村地区的老龄化现象更加严重，老有所养成为了当前面临的巨大挑战。河北省作为我国的农业大省，农村地区人口众多，老龄化现象尤其严重，更应该重视农村社会养老保险制度的发展与完善。在此背景下，进一步提高公共财政对新型农村社会养老保险的扶持水平，对探索和推进我省农村社会养老保险制度具有重要而又深远的意义。本文共分为六章。第一章为导论，主要论述了选题的研究背景、理论与现实意义以及选题的理论基础等，从公平与正义、城乡二元经济结构以及公共财政的角度对农村社会养老保险发展的必要性奠定了理论基础。第二章为河北省财政扶持农村社会养老保险的发展阶段，从90代施行的老农保，2009年施行的新农保以及2012年合并后的城乡社会居民养老保险三个重要阶段回顾了我省公共财政扶持农村社会养老保险制度的发展历程。第三章为强化河北省新农保公共财政扶持的意义，，从筹资模式、参保人的积极性以及财政支出结构的优化三个角度论述了加强公共财政扶持的意义。第四章为河北省公共财政对新农保的扶持水平分析，主要通过定性与定量相结合的办法对我省新农保的财政支出水平进行了阐述，对新老农保以及不同省份的农村社会养老保险财政扶持进行了差异性对比分析。第五章为河北省公共财政在扶持新农保过程中呈现的问题，深入剖析了当前我省公共财政在扶持农村社会养老保险过程中呈现出的问题：财政支出水平低，保障水平低；财政补助对个人收入水平呈现逆向作用；财政对集体经济的扶持政策力度不够；财政对养老社会化程度的政策引导有待加强等。第六章为完善河北省新农保公共财政扶持的政策建议，借鉴我国养老保险的发展经验，结合我省的实际，对新农保的公共财政扶持提出相应的政策建议：强化政府责任认识，明确政府对新农保的财政责任；调整支出结构，逐步提升新型农村社会养老保险支出比重；加强各级财政转移支付力度，提高新农保的参保率；建立新农保财政支出的监督机制和预警机制。河北省农村社会养老保险制度作为一项复杂的系统的政策，主要包括政策取向、筹资模式以及覆盖范围等要素。本文通过分析公共财政对我省农村社会养老保险的扶持水平，总结宝贵的发展经验，对公共财政扶持农村社会养老保险的历史发展进行回顾，以相关学者的研究成果为基础，对我省的农村社会养老保险制度进行了深入而有效的分析。
[Abstract]:In the world, as an important social security system, the purpose of old-age insurance is to protect the basic life of the elderly and to provide them with an appropriate source of livelihood when they lose their labor force in old age. With the rapid development of industrialization and urbanization in China, China has entered a period of accelerated aging. The aging phenomenon in rural areas is becoming more serious, and the security of the elderly has become a great challenge at present. As a big agricultural province in our country, Hebei Province has a large population in rural areas, and the aging phenomenon is especially serious. Therefore, we should pay more attention to the development and improvement of rural social endowment insurance system. Under this background, it is of great and far-reaching significance to further improve the support level of public finance to the new rural social endowment insurance, and to explore and promote the rural social old-age insurance system in our province. This paper is divided into six chapters. The first chapter is the introduction, which mainly discusses the research background, the theoretical and practical significance, and the theoretical basis of the topic, from the perspective of fairness and justice. The dual economic structure of urban and rural areas and the angle of public finance lay a theoretical foundation for the necessity of the development of rural social endowment insurance. The second chapter is the development stage of the rural social endowment insurance supported by the finance of Hebei Province. This paper reviews the development process of the rural social endowment insurance system supported by the public finance in our province from the three important stages of the 90 generation old rural insurance, the 2009 new rural insurance and the 2012 amalgamated urban and rural social endowment insurance. The third chapter discusses the significance of strengthening the public financial support from three aspects: the financing model, the enthusiasm of the insured and the optimization of the financial expenditure structure. The fourth chapter is the public finance of Hebei Province to the new rural insurance support level analysis, mainly through the qualitative and quantitative methods of combining the financial expenditure level of new rural insurance in our province have been expounded. The differences of the new and old rural insurance and the rural social endowment insurance financial support in different provinces are compared and analyzed. The fifth chapter is the public finance of Hebei Province in the process of supporting the new rural insurance problems, in-depth analysis of the current public finance in the support of rural social endowment insurance problems: low level of financial expenditure, low level of security; Financial subsidy has adverse effect on individual income level; the support policy of finance to collective economy is not strong enough; the policy guidance on the degree of pension socialization needs to be strengthened and so on. The sixth chapter is to perfect the policy suggestion of the new rural insurance public finance support of Hebei province, draw lessons from the development experience of our country endowment insurance, combine our province's reality, put forward the corresponding policy suggestion to the new rural insurance public finance support: strengthen the understanding of the government responsibility. Make clear the financial responsibility of the government to the new rural insurance; adjust the expenditure structure, step by step increase the proportion of the new rural social endowment insurance expenditure; strengthen the financial transfer payment at all levels, improve the new rural insurance insurance participation rate; Establish the supervision mechanism and early warning mechanism of new rural insurance financial expenditure. As a complex and systematic policy, the rural social endowment insurance system in Hebei Province mainly includes policy orientation, financing model and coverage. Through analyzing the support level of public finance to rural social endowment insurance in our province, this paper summarizes the valuable development experience, reviews the historical development of public finance supporting rural social old-age insurance, based on the research results of relevant scholars. The rural social endowment insurance system in our province has been deeply and effectively analyzed.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F323.89;F842.67

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