辽宁省新型农村养老保险个人账户缴费研究

发布时间：2018-05-03 17:19

本文选题：个人账户缴费 + 参保意愿　；参考：《辽宁大学》2014年硕士论文

【摘要】：2009年国务院决定在我国广大的农村地区开展新型农村社会养老保险工作，这是一项惠国利民、真正有益于农民的政策，对应对日益严峻的人口老龄化危机、保障农民的养老权益、维护农村社会稳定有重要作用。新农保采用具有终身记录功能的个人账户制，确立了个人、集体、政府三方责任分担的基金筹集模式，，还对新农保的参保范围、养老金待遇、养老金给付、养老基金的管理和监督等做出了相关的规定。新农保的颁布和实施可以说是我国社会保障领域的一大进步，但新农保制度并未完善，新农保个人账户制度也存在一些问题，如缴费档次调整机制不完善、现有的缴费水平难以满足未来农民养老需求、财政补贴方式对农民参保的激励效果不明显等，这些都是本文将要讨论的重点。基于上述问题，文章按以下章节展开：绪论部分主要论述了选题的背景与意义、主要采用的研究方法和手段，并对国内外的相关研究成果进行介绍。文章第一章主要介绍新农保个人账户的相关概念及理论基础。第二章对新农保个人账户缴费的现状进行分析，包括新农保建立和发展历程、个人账户缴费模式、缴费水平和缴费财政补贴。个人账户缴费水平是从缴费率和缴费能力两方面进行分析的，财政补贴则从财政补贴责任分担机制和财政补贴力度两方面进行分析的。第三章对新农保个人账户缴费模式、财政补贴、缴费水平、缴费意愿与缴费选择进行评价。第四章利用基金平衡原理，对现行缴费档次实际替代率进行测算，并与新农保合意替代率进行比较，结果发现现有缴费水平难以达到合意替代率水平，将难以满足未来农民年老时的生活需求。第五章对新农保存在的问题进行具体分析，如缴费档次调整过缓、缴费意愿不足、缴费水平过低及财政补贴激励性不足。最后，第六章提出可通过加大宣传力度、建立个人账户弹性财政补贴机制、养老基金投资多样化等途径对新农保个人账户进行改进和完善。
[Abstract]:In 2009, the State Council decided to carry out a new rural social endowment insurance in the vast rural areas of China. This is a policy that benefits the people and is really beneficial to the farmers. It plays an important role in dealing with the increasingly severe crisis of population aging, protecting the rights and interests of the peasants and maintaining the stability of the rural society. The new agricultural insurance has a lifelong record. The individual account system of the function has established the fund raising mode of the three party responsibility shared by the individual, the collective and the government, and also made the relevant provisions on the coverage of the new agricultural insurance, the pension treatment, the pension payment, the management and supervision of the pension fund. The promulgation and implementation of the new agricultural insurance is a major progress in the social security field of our country. The new agricultural insurance system has not been improved, and there are some problems in the new agricultural insurance personal account system, such as the imperfect payment grade adjustment mechanism, the existing payment level is difficult to meet the needs of the farmers in the future, and the incentive effect of the financial subsidy is not obvious. These are the key points to be discussed in this article.
Based on the above questions, the article is carried out in the following chapters:
The introduction part mainly discusses the background and significance of the topic, the main research methods and means, and introduces the relevant research results at home and abroad. The first chapter mainly introduces the related concepts and theoretical basis of the new agricultural insurance personal account. The second chapter analyzes the status of the contribution of the new agricultural insurance personal account, including the establishment of new agricultural insurance. And development process, personal account payment mode, payment level and payment financial subsidy. The level of personal account payment is analyzed from two aspects of payment rate and payment ability. Financial subsidies are analyzed from two aspects of financial subsidy responsibility sharing mechanism and financial subsidy. The third chapter of the new agricultural insurance personal account payment model, The fourth chapter makes use of the balance principle of fund to calculate the actual replacement rate of the current payment grade and compares it with the replacement rate of new agricultural insurance. The result is that the existing payment level is difficult to reach the level of consensual substitution rate, and it will be difficult to meet the life of the farmers in the future. The fifth chapter makes a specific analysis of the problems of the new agricultural insurance, such as the adjustment of the premium grade, the lack of payment intention, the low level of payment and the insufficient incentive of the financial subsidy. Finally, the sixth chapter proposes to establish a flexible financial subsidy mechanism for individual accounts and the diversification of the pension fund investment to the new agricultural insurance. Personal accounts are improved and perfected.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;F323.89

【参考文献】