城乡居民社会养老保险财政筹资责任分担机制研究

发布时间：2018-05-22 12:45

本文选题：人口老龄化 + 城乡居民　；参考：《合肥工业大学》2017年硕士论文

【摘要】：为了建立覆盖城乡居民的养老保障体系,我国在2014年将新型农村养老保险和城镇居民养老保险两项养老保险制度进行合并,在全国范围内确立了统一的城乡居民社会养老保险制度。城乡居民社会养老保险作为一项普惠式的制度可以为我国城乡居民在步入老年生活后提供基本的养老保障。然而,当前我国城乡居民社会养老保险制度存在着养老保障水平低、个人缴费激励机制缺失和各级财政筹资责任分担机制不合理等问题。本文通过研究城乡居民社会养老保险财政筹资责任分担制度,目的是为我国的城乡居民社会养老保险制度的健康可持续发展提出相应的对策建议。本文首先利用扩展线性支出模型确定了城乡居民社会养老保险的筹资保障目标。其次,构建个人和政府城乡居民社会养老保险筹资责任分担机制,按照城乡最低居民最低生活保障的补贴模式,政府以城乡居民最低生活保障的补贴率在基础养老金发放环节承担财政筹资责任,筹资保障目标和政府补贴差额部分的养老金由个人缴费形成,并以此来确定人均财政补贴下限;在达到了筹资保障目标之后,为了激励城乡居民多缴费,政府对应的在基础养老金发放环节进行补贴,使得基础养老金的替代率增加幅度和个人多缴费形成的个人账户替代率增加幅度相等,通过假设城乡居民按照最高激励缴费档次的缴费率进行缴费,观察政府应承担的财政筹资责任,从而确定人均财政补贴上限;并估测我国政府的财政负担能力。最后,以现行中央财政的基础养老金补贴标准下,发现仅依靠省、市、县某一级财政是难以承担财政补贴上下限的筹资责任;从而构建中央、省、市、县四级财政共担模式,由中央财政承担城乡居民社会养老保险筹资保障目标的财政补贴责任,省、市、县级财政基于财政能力均等化的视角共担城乡居民选择激励缴费档次时的筹资责任。
[Abstract]:In order to establish an old-age security system covering urban and rural residents, China merged the new rural old-age insurance system and the urban residents' old-age insurance system in 2014. A unified social endowment insurance system for urban and rural residents has been established nationwide. Social old-age insurance for urban and rural residents, as an inclusive system, can provide basic old-age security for urban and rural residents after entering old age. However, at present, the social pension insurance system of urban and rural residents in our country has some problems, such as low level of old-age security, lack of individual contribution incentive mechanism and unreasonable sharing mechanism of financial financing responsibility at all levels. This paper studies the system of sharing the financial responsibility of urban and rural residents' social endowment insurance in order to put forward corresponding countermeasures and suggestions for the healthy and sustainable development of the social old-age insurance system of urban and rural residents in China. In this paper, the extended linear expenditure model is used to determine the goal of urban and rural residents' social endowment insurance financing. Secondly, we should set up a mechanism to share the responsibility of raising funds for the social old-age insurance of individual and government residents in urban and rural areas, according to the subsidy model of minimum living security for urban and rural residents. The government assumes financial responsibility for financing in the basic pension payment link based on the subsidy rate of the minimum living security for urban and rural residents. The goal of financing security and the pension of the difference in government subsidy are formed by individual contributions. In order to encourage urban and rural residents to pay more fees, the government should subsidize the basic pension payment link. The increase in the replacement rate of basic pensions is equal to the increase in the replacement rate of individual accounts resulting from individual overpayment. By assuming that urban and rural residents contribute according to the highest contribution rate of incentive payment level, By observing the financial financing responsibility of the government, the upper limit of the per capita financial subsidy is determined, and the financial burden capacity of our government is estimated. Finally, under the basic pension subsidy standard of the current central finance, it is found that it is difficult to bear the responsibility of raising funds at the upper and lower levels of financial subsidies only by relying on a certain level of finance at the provincial, municipal, and county levels; thus, the central, provincial, municipal, and county levels are set up to share the financial burden at the central, provincial, municipal, and county levels. The central finance should bear the financial subsidy responsibility for the goal of social endowment insurance financing for urban and rural residents, and the provincial, municipal and county finance should share the financing responsibility of urban and rural residents when they choose the level of incentive contributions based on the perspective of equalization of financial capacity.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F812.45

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