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中国新型农村社会养老保险制度研究

发布时间:2018-08-05 14:47
【摘要】:我国农村社会养老保险从上个世纪80年代中期开始探索,90年代初进行试点,逐步在农村建立了农村社会养老保险制度。由于制度本身设计存在缺陷等种种因素的影响,老农村社会养老保险在实施过程中遇到一些困难和问题,难以推进。1999年,国务院对农村社会养老保险进行清理整顿,要求停办新业务,将农村社会养老保险逐步过渡为商业保险,农村社会养老保险处于停滞状态。2002年十六大提出“有条件的地方,探索建立农村养老、医疗保险和最低生活保障制度”,之后,一些地方开始探索新型农村社会养老保险。2009年9月1日国务院颁发了《关于开展新型农村社会养老保险试点的指导意见》,要求按照“保基本、广覆盖、有弹性、可持续”的基本原则,实行社会统筹与个人账户相结合,与其他社会保障政策措施相配套的新型农村社会养老保险制度保障农村居民老年基本生活,从2009年开始选择10%的县(市、区、旗)试点,以后逐步扩大试点实现对农村适龄居民的全覆盖。本论文在此背景下通过与老农村社会养老保险对比和与其他人群的社会养老保险制度的联系,对新型农村社会养老保险试点的一些问题及其发展趋势进行了分析研究。 论文共分为九章。 第一章“绪论”主要内容为:介绍论文的选题背景与意义;对社会养老保险等概念进行阐述,本文所研究的新型农村社会养老保险的对象范围确定为从事农业劳动的纯农民群体:对研究农村社会养老保险的文献进行述评以及本文的研究内容、框架、方法、研究目标及创新进行介绍。 第二章“农村社会养老保险制度分析理论基础”介绍了论文分析所应用的基础理论,主要介绍了社会公平理论、中央与地方政府事权与财权划分理论和结构功能主义理论。社会公平理念是作为社会保障的核心价值员穿全文,中央与地方政府事权与财权划分理论用来分析新农保中各级政府财政补贴责任分担问题,结构功能主义理论用来分析新农保在农村养老保障体系中地位和作用。 第三章“老农村社会养老保险制度回顾”主要介绍了探索建立老农保时的政治、经济、社会背景及意义;阐述了老农保发展过程和实施状况;分析了老农保存在的问题。 第四章“新型农村社会养老保险制度探索与试点”主要内容为:一是分析了新农保试点的政治、经济、社会等方面的背景。在政治上党和政府高度重视新农保工作,制定了试点指导意见,提出了明确的要求;在经济社会方面,与已建立农村社会养老保险的国家相比,基本具备建立新型农村社会养老保险的条件。二是阐述了新农保试点的发展过程和状况。到目前为止,新农保发展经历了各地方新农保探索、新农保研究性试点和国家新农保试点等阶段,并且试点收到了很好的效果。三是分析了新农保特征。与老农保相比,新型农村社会养老保险制度更具有社会性、互济性和福利性;缴费标准和保障水平更高;明确强调了政府责任,体现了政府在新农保中的主体地位和主导作用;体现了权利与义务相一致的原则,兼顾了效率与公平;从宏观制度层面上看具有发展的可持续性等。四是阐述了新农保推进原则。新农保在推进中应遵循与社会经济发展水平与速度相适应,从实际出发、分类指导,先慢后快、逐步推进,规范操作、逐步完善,可衔接性和可持续性,自愿参保、积极引导和政府主导、社会参与等原则。五是分析了新农保试点中应注意的问题。主要有人户分离的人群参保、缴费标准设计、财政补贴、村集体和其他组织补助及与其他养老保险制度衔接等问题。 第五章“新型农村社会养老保险模式分析”主要阐述了研究者在全国试点前对新农保模式的探索研究,各地方新农保实践模式以及全国试点后各地对新农保的调整和完善情况。 第六章“新型农村社会养老保险制度中的政府责任”主要阐述了政府介入农村社会养老保险的理论依据,政府在新农保中的立法职责、财政职责、组织实施职责、监管职责等责任。重点分析了政府在新农保中财政责任及其各级政府承担财政补贴的方式,这部分介绍了国外政府对农村养老保险的财政补贴经验,归纳了目前我国政府对新农保财政补贴的主要方式——进口(缴费)补贴、出口(养老金待遇)补贴。分析了不同的补贴方式的效应:进口补贴能提高农民缴费意愿,激励效果较好,能提高农民参保人缴费能力和保障水平,具有扩大内需,促进经济增长的作用,但也增加了新农保基金保值增值的压力,加重了财政困难地区地方政府负担,多缴多补的鼓励办法有可能产生逆向选择问题。出口补贴直接提高了参保人的养老保障水平,减缓了基金的保值增值的压力,体现了新农保的公平性、普惠性,但没有缴费补贴的激励效果大。这一章还分析了目前新农保政府补贴在基金中存在补贴比例低、补贴制度不完善、各级政府事权和财权不统一等问题和提出了加大财政投入、完善补贴机制和建立事权和财权相统一的财政责任分担机制等相应的对策措施,提出了省、县(市、区)、乡(镇)三级政府补贴比例分配的三种方式——三三制、高中低或高低低、低中高。 第七章“新型农村社会养老保险在农村养老保障体系中的地位与作用”主要阐述了我国目前农村养老保障体系构成及不同养老方式的地位和作用,重点分析了新农保目前和将来在农村养老保障体系的功能和作用。通过分析认为目前新型农村社会养老保险还难以在农村养老保障中占主体地位,农村养老保障在将来一段时期内还主要靠家庭养老,随着新农保进一步发展,将在农村居民养老保障中占据主体地位,但也必须与家庭养老和社区养老等其他养老方式相结合才能完全实现全面保障农村居民养老的需要。 第八章“新型农村社会养老保险制度前景与展望”通过与城镇居民社会养老保险和城镇职工基本养老保险的比较,对新农保的发展趋势进行分析。通过分析认为新农保与城镇居民社会养老保险在有条件的地方可以合并实施,这体现了财政补贴的公平性,易于建立相似或相同的社会养老保险制度,有利于建立全国统一的基本养老保险制度,但是也有可能存在增加地方政府财政压力,内部管理机制不顺和保障水平缺乏相对公平等问题;认为新农保在制度模式、基金管理等方面要进一步完善,为与城镇职工基本养老保险基本制度相衔接和建立全国城乡统一的社会养老保险制度准备条件。在推进进程上,可分为三步:第一步是到“十二五”期末,实现新型农村社会养老保险制度全覆盖;第二步是到2020年,新农保成为城乡居民养老保险制度的重要组成部分并且保障水平有了较大的提高;第三步是到2049年,新农保的基本制度框架与城镇职工基本养老保险基本一致,城乡基础保障水平基本相同,形成全国统一的基本社会养老保险制度。 第九章“研究结论与不足”。文章通过分析可以得出经济社会结构的变化和老农保的缺陷有必要探索新型农村社会养老保险;新农保较老农保设计更合理;新农保最终发展趋势应该更有利于建立全国统一的基本社会养老保险制度;政府应该加大财政补贴力度,中央政府应该加大转移支付;新农保目前难以在农村养老保障中占据主体地位,必须与其他养老方式相结合共同完成农村居民养老功能等结论。文章村在由于缺乏基础数据无法对新农保的中长期收支变动趋势进行精算,研究不够深入,研究范围有待于进一步拓展等不足。
[Abstract]:The rural social endowment insurance of our country began to explore from the middle of the 80s of last century, pilot in the early 90s, and gradually set up the rural social endowment insurance system in the rural area. Due to the influence of various factors such as the defects in the system design, the old rural social endowment insurance has encountered some difficulties and problems in the process of implementation, and it is difficult to promote the.1 In the 999 year, the State Council cleared up the rural social endowment insurance, demanded to stop the new business, and gradually transfer the rural social endowment insurance into commercial insurance. The rural social endowment insurance was in the stagnation state of the sixteen.2002 years, and put forward the "conditional place, exploring the establishment of rural pension, medical insurance and the minimum living security system". After that, some places began to explore new rural social endowment insurance.2009 in September 1st, the State Council issued the guiding opinions on the pilot of the new rural social endowment insurance, which required the basic principles of "ensuring basic, wide coverage, flexible and sustainable", combining social planning with individual accounts and other social security policies. The new rural social endowment insurance system supporting the policies and measures ensures the basic living of the elderly in rural areas. From 2009, 10% of the counties (cities, districts and flags) have been selected and gradually expanded to achieve full coverage of the rural residents. In this context, this paper compares with the old rural social endowment insurance and the society with other groups. This paper analyzes the problems and development trend of the new rural social endowment insurance pilot project.
The paper is divided into nine chapters.
The main content of the first chapter "Introduction" is as follows: introducing the background and significance of the thesis, expound the concept of social endowment insurance and so on. The object range of the new rural social endowment insurance studied in this paper is defined as the pure peasant group engaged in agricultural labor: a review of the literature on the study of rural social endowment insurance and the article. The research content, framework, methodology, research objectives and innovation are introduced.
The second chapter "the theoretical basis of the analysis of the rural social endowment insurance system" introduces the basic theory applied to the analysis of the paper. It mainly introduces the theory of social equity, the theory of the division of the central and local government and the division of financial power and the theory of structural functionalism. The concept of social equity is the core value of the social security as the core value of the whole text, the central and the ground. The theory of the division of government affairs and financial power is used to analyze the responsibility sharing of the government's financial subsidies at all levels in the new agricultural insurance. The structural functionalist theory is used to analyze the status and role of the new rural endowment insurance system in the rural old-age security system.
The third chapter "the old rural social endowment insurance system review" mainly introduces the exploration and establishment of the political, economic, social background and significance of the old farmers' insurance, expounds the development process and the implementation status of the old farmers' insurance, and analyzes the existing problems of the old rural insurance.
The fourth chapter "new rural social endowment insurance system exploration and pilot" main contents are as follows: first, it analyzes the background of the political, economic, social and other aspects of the new agricultural insurance pilot. In politics, the party and the government attach great importance to the new agricultural insurance work, and have made the pilot guidance and put forward the clear requirements; in the economic and social aspects, it has been established. Compared with the countries of rural social endowment insurance, there are basic conditions for the establishment of new rural social endowment insurance. Two, the development process and status of the new agricultural insurance pilot are expounded. Up to now, the development of new agricultural insurance has experienced various local new agricultural insurance exploration, new agricultural insurance research pilot and national new agricultural insurance pilot stage, and the pilot received the pilot. Three is the analysis of the characteristics of the new agricultural insurance. Compared with the old farmers' insurance, the new rural social endowment insurance system is more sociality, mutual benefit and welfare; the standard of payment and the level of security are higher; it clearly emphasizes the government's responsibility and embodies the main position and leading role of the government in the new agricultural insurance; it embodies the rights and obligations. The principle of consistency, both efficiency and fairness, from the macro system level to see the sustainability of development, and so on. Four is to elaborate the new principle of the new agricultural insurance promotion. The new agricultural insurance should follow the level of social and economic development and speed to adapt, from the reality, classification guidance, first slow, fast, step by step, standardized operation, gradually perfect, can be gradually improved, Cohesion and sustainability, voluntary participation, positive guidance and government leading, social participation and other principles. Five the problems that should be paid attention to in the new agro insurance pilot are analyzed. The main problems are the separation of people from the household, the design of the payment standard, the financial subsidy, the subsidy of the village collective and other organizations, and the connection with the other old-age insurance system.
The fifth chapter "model analysis of new rural social endowment insurance" mainly expounds the exploration and research of the new agricultural insurance model before the national pilot, the new agricultural insurance practice mode in various places and the adjustment and improvement of the new agricultural insurance in all parts of the country after the pilot.
The sixth chapter "the government responsibility in the new rural social endowment insurance system" mainly expounds the theoretical basis of government intervention in rural social endowment insurance, the legislative responsibility of the government in the new agricultural insurance, the financial responsibility, the organization and implementation of responsibilities, supervision responsibilities and other responsibilities. It focuses on the financial responsibility of the government in the new agricultural insurance and the government at all levels. In the way of financial subsidy, this part introduces the foreign government's financial subsidy experience to the rural pension insurance, and summarizes the main ways of the government's financial subsidies to new agricultural insurance - Import (payment) subsidy and export (pension treatment) subsidy. The effect of different supplement methods is analyzed: the import subsidy can improve the farmers' willingness to pay. The incentive effect is better, it can improve the payment ability and security level of the farmers' participants, and it has the role of expanding domestic demand and promoting economic growth. But it also increases the pressure of increasing the value of the new agricultural insurance fund, which aggravates the burden of local government in the areas of financial difficulties. The pension security level of the insured people has slowed down the pressure of the fund's value preservation and appreciation, reflecting the fairness and universality of the new agricultural insurance, but the incentive effect of no payment subsidy is great. This chapter also analyzes the low subsidy ratio in the fund, the imperfect subsidy system and the disunity of the government and financial rights at all levels. And put forward the corresponding countermeasures, such as increasing financial input, perfecting the subsidy mechanism and establishing the financial responsibility sharing mechanism of the unification of the power and the financial power, and put forward the three ways of the three level government subsidy proportion distribution in the province, county (city, district) and township (town), 33 system, low or low high or low high or low high and low high in high school.
The seventh chapter "the status and function of the new rural social endowment insurance in the rural old-age security system", mainly expounds the status and role of the rural old-age security system and the different old-age mode in our country, and focuses on the function and function of the new rural endowment insurance system in the future and in the future. The new rural social endowment insurance is still difficult to occupy the main position in the rural old-age security. The rural old-age security is mainly depended on the family pension in the future. With the further development of the new agricultural insurance, it will occupy the main position in the old-age security of the rural residents, but it must also be connected with the old-age and other old-age methods such as the home and the community. Combining ability can fully realize the need of comprehensive guarantee for the rural residents to provide for the aged.
The eighth chapter "the prospect and Prospect of the new rural social endowment insurance system", through the comparison with the urban residents' social endowment insurance and the basic old-age insurance for urban workers, the development trend of the new agricultural insurance is analyzed. The fairness of financial subsidies, the establishment of a similar or the same social endowment insurance system, is conducive to the establishment of a unified basic old-age insurance system in the country, but it is possible to increase the financial pressure of the local government, and the lack of relative equality between the internal management mechanism and the level of security. The management and other aspects should be further improved, to connect with the basic endowment insurance system of urban workers and the basic conditions for the national urban and rural social endowment insurance system. In the process of advancing, it can be divided into three steps: the first step is to achieve the full coverage of the new rural social endowment insurance system by the end of the "12th Five-Year" period; the second step is to reach the end of the period of the "12th Five-Year" period. In 2020, the new agricultural insurance has become an important part of the urban and rural residents' pension insurance system and the security level has been greatly improved. The third step is that by 2049, the basic institutional framework of the new agricultural insurance system is basically consistent with the basic old-age insurance for urban workers and the basic security level of the urban and rural areas, forming a national unified basic social endowment insurance. System.
The ninth chapter "research conclusions and deficiencies". Through the analysis of the changes in the economic and social structure and the defects of the old farmers' insurance, it is necessary to explore new rural social endowment insurance; the new agricultural insurance is more reasonable than the old agricultural insurance design; the final development trend of the new agricultural insurance should be more conducive to the establishment of a national unified basic social endowment insurance system. The government should increase the financial subsidy, the central government should increase the transfer payment; the new agricultural insurance system is difficult to occupy the main position in the rural old-age security. It must be combined with other old-age pension methods to complete the rural residents' pension function and so on. The village is unable to balance the middle and long term revenue and expenditure of the new agricultural insurance because of the lack of basic data. Actuarial research on the trend of change is not thorough enough, and the scope of research needs to be further expanded.
【学位授予单位】:华东师范大学
【学位级别】:博士
【学位授予年份】:2011
【分类号】:F842.6

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