基于经济指标的新农保缴费与给付水平研究

发布时间：2018-09-17 09:34

【摘要】：新农保制度的建立，对于完善农村社会保障制度起到了重要作用，也是建设社会主义新农村的重要环节。制度建立后，对于新农保的研究也成为了热点，但是大多数研究仅仅集中在制度设计的必要性和合理性，农民个人账户缴费的承担能力，以及财政补贴等方面，关于新农保制度的优化以及不断调整方面并无多少建树。本文将基于与新农保缴费和给付相关的经济指标，对新农保缴费进行适度分析，并对普惠制基础养老金进行指数化调整，从而使农民随经济发展继续分享经济发展成果，从制度中获得更大福利。而这也有利于中国新农保制度的完善，促进农村养老问题的解决本论文由五部分组成：第一章对基本概念进行了界定，并对相关理论作了简单阐述。介绍了农村社会养老保险、新农保缴费和给付等相关概念，通过分析公共产品理论、绝对收入假说、生命周期理论、世代交叠模型，揭示出国家建立新型农村社会养老保险制度的必要性。第二章对与新农保缴费和给付相关的经济指标进行了界定和预测。首先界定了与经济相关的一些指标，例如农村居民人均纯收入、恩格尔系数、CPI、GDP等。之后又对下文所要涉及的一些经济指标进行的未来发展预测，例如GDP增长率、农村居民人均纯收入增长率、财政收入增长率、投资回报率等。第三章从经济指标入手，分别对基于人均纯收入的个人账户养老金缴费水平进行分析，以及基于财政收入的个人账户养老金的财政补贴状况进行分析。并在此基础上对个人账户缴费的适度水平和政府财政补贴的适度水平进行分析。第四章同样基于经济指标，对基础养老金建立指数化调整模型，并分别建立基于人均纯收入、基于CPI以及基于人均纯收入和CPI的调整模型，从而使得基础养老金按照当前经济发展进行合理调配。除此之外，还通过保险精算建立个人账户养老金给付模型，对个人账户缴费的最终领取情况进行测算分析。第五章为本文的研究结论和建议，，提出进一步完善新农保制度设计，加强新农保个人账户基金管理，提高保值增值能力，提高农民负担新农保合理缴费的能力，合理分配不同省份各级财政补贴负担比例，逐步推行城乡养老保障体系一体化。
[Abstract]:The establishment of the new rural social security system plays an important role in perfecting the rural social security system and is also an important link in the construction of the new socialist countryside. After the establishment of the system, the research on the new rural insurance has also become a hot spot, but most of the studies only focus on the necessity and rationality of the system design, the affordability of the individual accounts of farmers, and the financial subsidies, etc. On the optimization of the new rural insurance system and continuous adjustment there are no many achievements. Based on the economic indicators related to the payment and payment of the new rural insurance, this paper makes a moderate analysis of the contribution of the new rural insurance, and indexed the basic pension of the GSP so as to enable the farmers to continue to share the fruits of economic development with the development of the economy. Get greater benefits from the system. This paper is composed of five parts: the first chapter defines the basic concepts and briefly expounds the relevant theories. This paper introduces the related concepts of rural social endowment insurance, new rural insurance payment and payment, and analyzes public goods theory, absolute income hypothesis, life cycle theory, overlapping model of generations, etc. It reveals the necessity of establishing a new rural social endowment insurance system. The second chapter defines and forecasts the economic indicators related to the payment and payment of new rural insurance. This paper first defines some indicators related to economy, such as the per capita net income of rural residents, the Engel's coefficient of GDP and so on. Then it forecasts the future development of some economic indicators, such as GDP growth rate, per capita net income growth rate of rural residents, fiscal income growth rate, return on investment and so on. The third chapter starts with economic indicators and analyzes the level of personal account pension contribution based on per capita net income and the financial subsidy status of personal account pension based on financial income. On this basis, the appropriate level of personal account payment and the appropriate level of government financial subsidies are analyzed. The fourth chapter also establishes the indexed adjustment model of basic pension based on economic indicators, and establishes adjustment models based on per capita net income, CPI and per capita net income and CPI, respectively. So that the basic pension in accordance with the current economic development reasonable allocation. In addition, the individual account pension payment model is established by actuarial insurance, and the final payment of personal account payment is calculated and analyzed. The fifth chapter is the conclusion and suggestion of this paper, and puts forward to further perfect the design of the new rural insurance system, strengthen the management of the new rural insurance personal account fund, improve the ability to maintain and increase the value of value, and improve the farmers' ability to pay the reasonable contributions of the new rural insurance. Reasonable distribution of different provinces at all levels of financial subsidy burden ratio, gradually promote the integration of urban and rural old-age security system.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F323.89;F842.67

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