我国新型农村社会养老保险的财政支持研究

发布时间：2018-07-11 14:42

本文选题：新型农村社会养老保险 + 财政支持　；参考：《云南财经大学》2013年硕士论文

【摘要】：农村社会养老保险制度作为农村社会保障制度的核心，是实现农村居民“老有所养”的重要制度。同城镇职工养老保险制度相比，，我国农村社会养老保险制度发展较慢。在农村人口老龄化进程加快，城镇化快速推进的背景下，传统的家庭养老和土地养老已经无法满足农民的养老需求，探索新型的农村社会养老保险制度已势在必行。 2009年实施的新型农村社会养老保险制度标志着我国农村社会养老保险制度进入到一个新阶段，对于实现基本公共服务均等化、保障农村居民的养老需求、维护城乡地区的和谐稳定具有重要意义。与过去实施的农村社会养老保险制度相比，新型农村社会养老保险制度最大的进步就是强化了政府的财政责任。财政支持新型农村社会养老保险不仅是政府履行公共财政职能的要求，也是民生财政的重要体现，财政支持的效果直接关系到新型农村社会养老保险制度的可持续发展,各级财政分担机制的不同也会导致各级财政的负担水平不同。因此，研究新型农村社会养老保险的财政支持能力具有重大的理论和实践意义。本文以财政支持新型农村社会养老保险为视角，对中央和地方的财政支持能力进行分析预测，以保障新型农村社会养老保险制度的进一步推行。具体来说，本文分七个部分展开研究：第一章是绪论。阐述本文的选题背景和研究意义，对国内外相关文献进行梳理，介绍了本文的研究思路和方法，提出了本文的创新点与不足。第二章是财政支持农村社会养老保险的理论依据和现实依据。一方面从公共产品理论、政府职能理论、市场失灵理论来阐述政府介入的理论依据；另一方面从农村人口老龄化的压力、土地养老和家庭养老功能弱化、政府具备一定的财力四个方面来阐述政府介入农村养老保险的现实依据。第三章介绍了现行新型农村社会养老保险制度的主要内容及其财政负担的特征，先对其现状进行概述，其次从中央和地方两个方面来分析其分担机制。第四章分别从农村居民个人经济支持能力，集体补助能力，中央和地方财政支持能力三方面对现阶段新型农村社会养老保险的财政能力进行分析，认为现阶段财政支持存在财政投入总量偏低、城乡投入不均衡、地区分布不平衡、中央与地方财政支付责任不平衡等问题。第五章对新型农村社会养老保险财政支持的可持续性进行研究。先对未来的农村人口和财政收入状况进行预测，在此基础上分析了中央和地方财政的负担水平，得出新型农村社会养老保险的财政支持具有长效供给能力。第六章基于前面几章的研究，提出应加大财政投入力度、缩小城乡财政补贴差别、实现东中西部平等待遇、明确中央和地方政府的财政分担责任，同时大力发展农村经济，加大新型农村社会养老保险的宣传力度，加快法制建设及基金管理等一系列优化新型农村社会养老保险财政支持的政策建议，使新型农村社会养老保险制度可持续。第七章是对前面所述的总结。
[Abstract]:The rural social endowment insurance system is the core of the rural social security system. It is an important system to realize the "old and old" of the rural residents. Compared with the old-age insurance system of the urban workers, the rural social endowment insurance system develops slowly. In the background of the accelerating process of the aging of the rural population and the rapid advance of urbanization, the traditional home is in the background of the rural population aging. Court pension and land endowment have been unable to meet the needs of the peasants, so it is imperative to explore a new rural social endowment insurance system.
The new rural social endowment insurance system implemented in 2009 marks a new stage in the rural social endowment insurance system in China. It is of great significance to realize the equalization of basic public services, guarantee the needs of the rural residents and maintain the harmony and stability of the urban and rural areas. The biggest progress of the new rural social endowment insurance system is to strengthen the government's financial responsibility. The financial support for the new rural social endowment insurance is not only the requirement of the government to perform the public finance function, but also the important embodiment of the people's livelihood finance. The effect of the financial support is directly related to the sustainable development of the new rural social endowment insurance system. Further development, the different financial sharing mechanism at all levels will also lead to the different levels of financial burden at all levels. Therefore, it is of great theoretical and practical significance to study the financial support ability of the new rural social endowment insurance.
From the perspective of financial support for the new rural social endowment insurance, the financial support capacity of the central and local areas is analyzed and predicted to ensure the further implementation of the new rural social endowment insurance system. In particular, this paper is divided into seven parts:
The first chapter is the introduction. It expounds the background and significance of this article, combs the relevant literature at home and abroad, introduces the research ideas and methods of this article, and puts forward the innovation points and shortcomings of this article. The second chapter is the theoretical basis and practical basis of financial support for rural social endowment insurance. Theory, the theory of market failure to explain the theoretical basis of government intervention; on the other hand, from the pressure of the aging of rural population, the weakening of land pension and family pension, the government has four aspects of financial resources to elaborate the actual basis of government intervention in rural old-age insurance. The third chapter introduces the current new rural social endowment insurance. The main content of the system and its financial burden characteristics, first of its present situation is summarized, secondly from the central and local two aspects to analyze its sharing mechanism. The fourth chapter respectively from the rural residents' personal economic support capacity, collective subsidy capacity, the central and local financial support capacity three aspects of the new rural social endowment insurance at the present stage. The financial support of the financial support of the present stage of financial support is low, urban and rural investment is not balanced, regional distribution is unbalanced, the central and local financial payment responsibility is unbalanced. The fifth chapter studies the sustainability of the new rural social endowment insurance financial support. First, the rural population and finance in the future The income situation is predicted, on this basis, the burden level of the central and local finance is analyzed, and the financial support of the new rural social endowment insurance has a long-term supply ability. The sixth chapter, based on the previous research, puts forward that the financial input should be strengthened to reduce the difference between the urban and rural financial subsidies and realize the equal treatment in the eastern and western regions. The central and local governments share the responsibility of finance, at the same time, we should vigorously develop the rural economy, increase the publicity of the new rural social endowment insurance, speed up a series of policies and suggestions to optimize the financial support of the new rural social endowment insurance, such as the legal construction and fund management, so as to make the new rural social endowment insurance system sustainable. The seventh chapter is the sustainable development of the new rural social endowment insurance system. A summary of the above.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F323.89;F842.67;F812.0

【参考文献】