我国新型农村养老保险基础养老金研究

发布时间：2018-05-24 16:28

本文选题：新农保 + 基础养老金　；参考：《东北财经大学》2013年硕士论文

【摘要】：随着我国经济的发展、人们生活质量的提高以及医疗技术的提升,我国人口的平均寿命在逐渐延长,再加上我国自20世纪70年代以来所实行的计划生育政策,使得我国老年人口的比例越来越大。据全国第六次人口普查数据的计算,我国60周岁以上老年人口占全国总人口的比例约为13%,已超过国际上规定的老龄化社会标准。我国60周岁以上老年人中约有56%以上生活在农村,农村60周岁以上人口占农村总人口比例也远远大于城市,这充分表明我国农村的老龄化程度远远大于城市。此外,随着我国农村家庭的小型化以及土地养老功能的逐渐弱化,农村传统的养老方式已无法满足农村居民的养老需求。因此,迫切需要建立和完善农村养老保险制度以缓解农村居民的养老压力。为解决农村居民的养老问题,政府自1986年以来一直积极探索适合我国农村经济发展水平的养老保险制度。但是由于经济发展水平较低以及制度设计等方面的原因,我国的老农保并没有真正缓解农村居民的养老问题,最后政府决定停办。在总结老农保教训的基础上,我国2009年9月1日开始试点推行新型农村社会养老保险制度(简称新农保)。新农保与老农保最大的不同在于,新农保有了各级政府的补助,是我国继取消农业税、实行农业直补、建立新型农村合作医疗保险制度后又一项惠农政策。新农保的财政补助政策不仅提高了农村居民参加社会养老保险的积极性,而且在一定程度上减轻了农村居民的养老负担。新农保的财政补助主要分为进口补贴和出口补贴两个部分。其中,出口补贴是指政府在待遇支付环节通过发放基础养老金的形式给予的补贴。基础养老金具有国家普惠制养老金的性质,只要符合所规定的领取条件就可以领取,领取额的多少一般与个人缴费多少无关,资金的筹集完全来自于政府。基础养老金账户的建立不仅体现了新农保作为一种社会养老保险制度所具有的福利性、互济性的特征,体现了政府对农村老年群体基本生存权的重视,而且对于缩小不同省份间、城市与乡村间的收入差距发挥了重大的作用。本文在搜集大量政策资料、数据以及相关文献的基础上,从基础养老金的领取条件、领取标准、筹资机制三个方面进行了剖析,力图发现基础养老金运行过程中所出现的问题,并根据所发现的问题提出了完善基础养老金的具体建议,以供政策制定者参考。本文由以下四个章节组成：第一章：绪论。在这一章节主要介绍了论文选题背景和研究意义、国内外研究现状、研究方法、本文的结构安排以及本文的创新与不足。第二章：相关概念与理论基础。在这一部分,首先介绍了与本文紧密联系的三个概念,即社会养老保险、新型农村社会养老保险、基础养老金,通过对这三个概念的界定,来明确本文的研究对象；然后介绍了建立新农保基础养老金账户的三个主要理论,包括社会公平理论、消费理论和基础养老金适度性理论,本文运用这三个理论分析了建立新农保基础养老金账户的作用与必要性以及基础养老金标准制定时应该考虑的因素。第三章：我国新农保基础养老金现状分析。在这一部分从基础养老金的三个主要方面进行分析,首先是基础养老金给付条件的分析；然后是基础养老金的给付标准分析；最后是基础养老金的筹资机制分析。第四章：完善我国新农保基础养老金的建议。该部分是针对前面我国新农保基础养老金分析中所发现的问题而提出的解决办法。
[Abstract]:With the development of China's economy, the improvement of people's quality of life and the improvement of medical technology, the average life span of our population has been gradually extended, and the family planning policy implemented since 1970s has made the proportion of the elderly population more and more large. According to the data of the Sixth National census, China is 60. The proportion of older people over the age of the year accounts for about 13% of the total population in the country. It has exceeded the standard of aging society as stipulated in the world. About 56% of the elderly people over 60 years old live in rural areas, and the proportion of the population over 60 years old in rural areas is far greater than that of the city, which fully indicates that the aging degree of rural areas is far greater in China. In addition, with the miniaturization of the rural families and the gradual weakening of the function of the land for the aged, the traditional old-age mode in the countryside is unable to meet the needs of the rural residents. Therefore, it is urgent to establish and improve the rural endowment insurance system in order to alleviate the pressure on the old age of the rural residents. Since 1986, the government has been actively exploring the old-age insurance system which is suitable for the level of rural economic development. However, due to the low level of economic development and institutional design, the old farmers' Insurance in China has not really alleviated the problem of rural residents' pension, and finally the government will decide to stop. In September 1, 2009, China began to pilot a new rural social endowment insurance system (abbreviated as new agricultural insurance). The biggest difference between the new agricultural insurance and the old farmer's insurance is that the new farmers have the subsidies at all levels of the government. It is our country to abolish agricultural tax, implement agricultural direct subsidy and establish a new rural cooperative medical insurance system. The fiscal subsidy policy not only improves the enthusiasm of the rural residents to take part in social endowment insurance, but also reduces the burden of the rural residents to a certain extent. The financial subsidies of the new agricultural insurance are mainly divided into two parts: import subsidies and export subsidies. The basic pension has the nature of the national pension system, which can be collected as long as it is in accordance with the required conditions. The amount of the payment is generally not related to the amount of personal contributions, and the collection of funds is entirely from the government. The establishment of the basic pension account not only embodies the new agricultural insurance as a social endowment. The welfare and mutual benefit of the insurance system embodies the government's attention to the basic survival right of the elderly in rural areas, and plays a significant role in reducing the income gap between the different provinces and between the cities and the countryside.
On the basis of collecting a large amount of policy information, data and related documents, this paper analyzes the three aspects of the basic pension system, including the conditions of the basic pension, the receiving standard and the financing mechanism, and tries to find out the problems in the operation of the basic pension, and puts forward some specific suggestions to improve the basic pension according to the problems found. Policy makers refer to.
This article is composed of the following four chapters:
The first chapter is introduction. In this chapter, it mainly introduces the background and significance of the thesis, the research status at home and abroad, the research methods, the structure of this paper and the innovation and deficiency of this article.
The second chapter: related concepts and theoretical basis. In this part, first of all, it introduces three concepts closely related to this article, namely social endowment insurance, new rural social endowment insurance, basic pension, through the definition of these three concepts, to clarify the research object of this article, and then introduce the establishment of the new agricultural insurance basic pension account. The three main theories, including social equity theory, consumption theory and the theory of basic pension moderation, use these three theories to analyze the role and necessity of establishing the new pension account for the new agro insurance and the factors that should be considered when the basic pension standard is formulated.
The third chapter: the analysis of the basic pension status of the new agricultural insurance in China. In this part, it analyzes the three main aspects of the basic pension, first of all, the analysis of the basic pension payment conditions; then the analysis of the standard pension payment standard; finally, the analysis of the fund-raising mechanism of the basic pension.
The fourth chapter: the proposal to improve the basic pension of the new agricultural insurance in China. This part is a solution to the problems found in the analysis of the basic pension pension of the new agricultural insurance in front of China.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F323.89;F842.67

【参考文献】