关于完善我国农村社会养老保险制度的研究
发布时间：2019-06-02 15:13
【摘要】：本文针对我国老龄化加速且日益严重的状况以及地区、城乡之间养老保险制度发展极不平衡的现状,通过查阅国内、国外相关文献资料锁定相关信息,分析我国农村社会养老保险制度发展历程,对比国内外养老保险制度运行情况,对新时期农村居民养老问题进行深入思考和研究。 本文把农村养老保险分为老农保和新型农村养老保险(新农保)两个概念分开进行研究。而老农保和新农保的划分,是以2009年国务院发布的《关于开展新型农村养老保险试点的指导意见》(国发(2009)32号,以下简称新农保)来确定的。即在新农保实施前,各地农村所实行的农村养老保险统称为老农保。 对我国农村养老保险的演变进行了介绍和分析,从老农保到新农保,分探索试点阶段、推广发展阶段、整顿暂停阶段、新农保探索阶段、新农保试点至逐渐完善阶段等五个阶段介绍了我国农村养老保险的演变过程,并介绍老农保和新农保的政策,分析了两者状况和存在的问题,并对两者进行了对比和评述。 运用历史分析法和对比法对我国农村社会养老保险制度经验教训进行总结。指出了以往农村社会养老保险制度中公共财政的责任根本没有体现,农民总体参保率太低,农村集体投入有限,基金抗风险能力差,基本失去了社会保险应有的社会性和福利性。 对新型农村社会养老保险制度存在问题进行了剖析。新型农村社会养老保险制度,实行社会统筹与个人账户相结合的制度模式,资金筹集渠道多元化,明确了国家对农民老有所养的重要责任和明晰了国家投入的基本要求,调动了农村居民参保积极性,但制度设计造成基金统筹层次低,制度多样化和碎片化严重。改进新型农村社会养老保险制度还面临较大困难,资金来源困难,中西部地方财政负担重、集体补助难落实、农村老龄人员缴费困难：制度衔接困难,制度间缺少衔接,区域间不能互认：农村居民养老待遇差,养老金替代率低、绝对数低；待遇实效不强,与城镇职工养老保险待遇差距大,缺乏对参保者的吸引力；基金保值增值较困难,基金逐渐贬值。 按照马克思关于社会主义必须建立对劳动者的保障制度以促进社会公平的理论观点,提出新型农村社会养老保险制度完善总体思路。强调坚持三个原则,坚持公平原则,逐渐缩小与城保的待遇差距,以缩小社会贫富差距、创造并维护社会公平；坚持保障基本生活与社会经济发展相适应的原则,调整社会保障水平的制度顶层设计;坚持责任分担原则,在政府主导责任的前提下,建立多层次养老保险体系的补充养老保险和个人储蓄保险,形成责任分担机制。强调新农保要与我国的相关制度相结合,指出新农保不是一个孤立的制度,而是一个涉及国家工业化、城镇化、农业产业政策的综合性问题,新农保要实现与农业政策和其它农村社会保障制度的良性互动。首先是与实施大幅降低农民总量和占总人口比重的政策措施相结合。其次是实施新农保与土地流转政策的有机结合,提高农业的生产效率和水平,让农民有钱参保；第三是坚持“工业反哺农业、城市支持农村”,加大财政投入,让农村养老保险费来源更加多元化和更有保障。第四是新农保要与农业政策和农村计划生育、农村低保和五保制度等农村社会保障制度配套,以进一步完善农村的社会保障制度。强调新农保制度体系建设要体现多层次的发展方向.以降低财政风险和确保农村老人得到相对较好的养老保障。强调以分步分地区统筹城乡来完善新农保制度,最终实现农村养老保险制度的统一管理,实现以社会养老为主的全覆盖、高水平的制度目标。 捉出完善我国新型农村养老保险制度建议。加快专项立法,在《中华人民共和国社会保险法》的基础上,出台《农村社会养老保险法》,制定《农村社会养老保险条例》和《农村社会养老保险基金监督管理条例》等配套法规文件,以法律的强制性确保数亿农民养老保障的享有和实现；提高统筹层次,以省级统筹为初步目标,最终实现全国统筹；加大财政投入,合理划分各级政府承担比例,实行悌度型财政补贴政策,建立总的养老金替代率调整机制,适时提高缴费标准和增加缴费档次,逐步提高农村居民养老金替代率,提高老年农民的养老待遇水平；改进投资模式,在国家金融政策规定的范围内改进投资方式,拓展投资渠道,制定优惠政策,增加运营工具,促进基金保值增值；加强基金管理,成立多职能部门的工作领导机构,负责并定期开展农村社会养老保险基金运作的监督、检查和审计工作,以确保基金的安全和完整；加快信息化建设,实施“金保工程”,全面提升管理的现代化水平和工作效率,为省际间养老保险关系的转移接续以及新农保与城镇职工养老保险制度的转移接续提供技术支持；加强队伍建设,健全县、镇、村三级新农保组织机构体系,特别加强基层队伍建设和保障力度,就近为农村居民提供更加优质快捷的养老保险服务。 按照可持续发展和统筹城乡发展的理念,建立和完善农村社会养老保险制度,设计科学合理的制度框架,规范保险管理,提高统筹层次,缩小地区差异,着力扩大参保面,加快从“广覆盖”向“全覆盖”的转变,并强化基金的监管和实施有效运营,最终实现社会养老为主的全覆盖、高水平的制度目标,提高农民的生活水平,破解城乡二元的经济和社会结构,解决新时期农村居民老有所养的问题,将对加快新“四化”建设,推动经济社会持续健康发展起到具有极其重要的推动作用。
[Abstract]:In view of the current situation of accelerating and increasing the aging of our country and the unbalanced development of the old-age insurance system between urban and rural areas, this paper analyzes the development course of the rural social endowment insurance system in our country by referring to the relevant information of the relevant data in the country and abroad, In contrast to that operation of the old-age insurance system at home and abroad, the problem of the old-age pension for rural residents in the new period is deeply thought and studied. In this paper, the rural old-age insurance is divided into two concepts: the old peasant and the new rural old-age insurance (new non-agricultural insurance). The division of the old peasant and the new agricultural insurance is determined by the guidance of the State Council in 2009 on the implementation of the pilot of the new rural old-age insurance (Guo Fa (2009) No.32, hereinafter referred to as the new agricultural insurance). In other words, before the implementation of the new agricultural insurance, the rural old-age insurance carried out by the rural areas in various parts of the country is referred to as the old farm The article introduces and analyzes the evolution of the rural old-age insurance in our country, from the old peasants to the new agricultural insurance, the sub-exploration of the pilot phase, the extension of the development stage, the rectification of the suspension stage, the new non-agricultural insurance. The process of the evolution of the rural old-age insurance in China is introduced in five stages, such as the cable stage, the pilot of the new non-agricultural insurance and the gradual improvement. The policy of the old peasant and the new non-agricultural insurance is introduced, the situation and the existing problems are analyzed, and the two are compared. A review of the experience of the rural social endowment insurance system in China by using the historical analysis method and the comparison method. The training is summarized. It is pointed out that the responsibility of the public finance in the old rural social endowment insurance system is not reflected at all, the overall insurance rate of the peasants is too low, the rural collective input is limited, the fund's anti-risk ability is poor, the social insurance should be basically lost Sex and welfare. The existence of the new rural social endowment insurance system The problem is analyzed. The new rural social endowment insurance system, the system mode that the social integration and the individual account are combined, the diversification of the fund raising channels, the important responsibility of the country to raise the peasants and the basic requirements of the national investment are clarified, and the rural areas are mobilized. The residents' enthusiasm for insurance is very positive, but the system design causes the fund to have a low overall level and a variety of systems The improvement of the new rural social endowment insurance system also faces great difficulties, the source of funds is difficult, the local financial burden of the central and western regions is heavy, the collective assistance is difficult to implement, the rural old people have difficulty in paying, The mutual recognition between the two regions: the poor pension treatment of the rural residents, the low replacement rate of the old-age pension, the low absolute number, the weak treatment effect, the large gap between the old-age insurance treatment of the urban and the urban workers, the lack of the appeal of the insured, and the difficulty in the value-preservation and appreciation of the fund In accordance with the theoretical point of view of Marx's theory on the necessity of establishing a safeguard system for workers to promote social equity, the new rural social pension insurance system should be put forward To improve the overall thinking of the insurance system, emphasize the three principles, adhere to the principle of fairness, and gradually reduce the treatment gap with the city, so as to narrow the gap between the rich and the poor in the society, create and maintain social equity, and adhere to the principle of ensuring the basic life and the development of the social and economic development, and adjust the social security The system top-level design of the level; adhere to the principle of responsibility sharing, and set up the supplementary pension insurance and personal savings insurance of the multi-level old-age insurance system under the premise of the government-led responsibility The paper points out that the new agricultural insurance is not an isolated system, but a comprehensive problem which involves the industrialization of the state, the urbanization and the agricultural industrial policy, and the new non-agricultural insurance is to be realized with the agricultural policy and other rural society The benign interaction of the safeguards system. First of all, with the implementation of a significant reduction in the total number of peasants and the proportion of the total population The second is to implement the organic combination of the new agricultural insurance and the land circulation policy, to improve the production efficiency and level of the agriculture, and to make the farmers have the money to be insured. The third is to adhere to the "industrial back-feeding agriculture, urban support of rural areas" and increase the financial input so as to make the source of insurance premium in the rural areas more The fourth is that the new agricultural insurance should be matched with the agricultural policy and the rural social security system such as the rural family planning, the rural low-security and the five-protection system, so as to further improve The social security system of the rural areas. The construction of the system of the new non-agricultural insurance system is emphasized. Multi-level direction of development in order to reduce financial risk and to ensure the availability of rural elderly In order to realize the unified management of the rural old-age insurance system and realize the full coverage of the rural old-age insurance system, it is emphasized that the new non-agricultural insurance system should be fully integrated and integrated in a step-by-step area, and the unified management of the rural old-age insurance system will be realized. High-level system objectives. Seek to improve our country's new China's rural endowment insurance system is recommended. To speed up the special legislation, on the basis of the Social Insurance Law of the People's Republic of China, the Rural Social Pension Insurance Law is introduced, and the Regulations on the Rural Social Pension Insurance and the Supervision and Management of the Rural Social Pension Fund In order to ensure the enjoyment and realization of the pension security for hundreds of millions of farmers by law, the administrative regulations and other supporting legal documents shall be set up at the provincial level as the preliminary target, and finally the whole country shall be integrated; the financial input shall be increased, and the proportion of the governments at all levels shall be reasonably divided, The implementation of the policy of fiscal subsidy for rural residents, the establishment of the general pension replacement rate adjustment mechanism, the timely improvement of the payment standard and the increase of the grade of the payment, the gradual improvement of the pension replacement rate of the rural residents and the improvement of the pension treatment level of the elderly farmers; and the improvement of the investment model, in the national financial policy rules To improve the way of investment, to expand the investment channel, to formulate preferential policies, to increase the operation tools, to promote the value and value-added of the Fund, to strengthen the management of the fund, to set up a multi-functional working leadership, to be responsible for and regularly carry out the operation of the rural social endowment insurance fund The supervision, inspection and audit of the Fund shall be conducted to ensure the safety and integrity of the Fund, to speed up the information construction, to implement the "Jinbao Project", to improve the modernization level and the working efficiency of the management, to establish the transfer of the relationship between the inter-provincial old-age insurance and the old-age insurance system of the new non-agricultural and urban workers Provide technical support for the transfer connection; strengthen the construction of the team, and improve the institutional system of the three-level new non-agricultural protection organization of the county, the town and the village, in particular to strengthen the construction and guarantee of the grass-roots team, and provide the rural residents with more High-quality and fast old-age insurance service. In accordance with the concept of sustainable development and integrated urban and rural development, establish and perfect the rural social endowment insurance system, design a scientific and reasonable system framework, standardize the insurance management, improve the overall level, narrow the regional difference, focus on expanding the enrollment surface, and speed up from the "extensive coverage" to the "full over" The transformation of age " and the effective operation of the fund's supervision and implementation, and finally realize the full-coverage and high-level system goal of social pension, improve the living standard of the farmers, crack the economic and social structure of the urban and rural dual, and solve the new problems The problems of the old age of the rural residents will accelerate the construction of the new "four modernizations" and promote the sustainable and healthy development of the economy and society
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F323.89;F842.67
本文编号：2491205
[Abstract]:In view of the current situation of accelerating and increasing the aging of our country and the unbalanced development of the old-age insurance system between urban and rural areas, this paper analyzes the development course of the rural social endowment insurance system in our country by referring to the relevant information of the relevant data in the country and abroad, In contrast to that operation of the old-age insurance system at home and abroad, the problem of the old-age pension for rural residents in the new period is deeply thought and studied. In this paper, the rural old-age insurance is divided into two concepts: the old peasant and the new rural old-age insurance (new non-agricultural insurance). The division of the old peasant and the new agricultural insurance is determined by the guidance of the State Council in 2009 on the implementation of the pilot of the new rural old-age insurance (Guo Fa (2009) No.32, hereinafter referred to as the new agricultural insurance). In other words, before the implementation of the new agricultural insurance, the rural old-age insurance carried out by the rural areas in various parts of the country is referred to as the old farm The article introduces and analyzes the evolution of the rural old-age insurance in our country, from the old peasants to the new agricultural insurance, the sub-exploration of the pilot phase, the extension of the development stage, the rectification of the suspension stage, the new non-agricultural insurance. The process of the evolution of the rural old-age insurance in China is introduced in five stages, such as the cable stage, the pilot of the new non-agricultural insurance and the gradual improvement. The policy of the old peasant and the new non-agricultural insurance is introduced, the situation and the existing problems are analyzed, and the two are compared. A review of the experience of the rural social endowment insurance system in China by using the historical analysis method and the comparison method. The training is summarized. It is pointed out that the responsibility of the public finance in the old rural social endowment insurance system is not reflected at all, the overall insurance rate of the peasants is too low, the rural collective input is limited, the fund's anti-risk ability is poor, the social insurance should be basically lost Sex and welfare. The existence of the new rural social endowment insurance system The problem is analyzed. The new rural social endowment insurance system, the system mode that the social integration and the individual account are combined, the diversification of the fund raising channels, the important responsibility of the country to raise the peasants and the basic requirements of the national investment are clarified, and the rural areas are mobilized. The residents' enthusiasm for insurance is very positive, but the system design causes the fund to have a low overall level and a variety of systems The improvement of the new rural social endowment insurance system also faces great difficulties, the source of funds is difficult, the local financial burden of the central and western regions is heavy, the collective assistance is difficult to implement, the rural old people have difficulty in paying, The mutual recognition between the two regions: the poor pension treatment of the rural residents, the low replacement rate of the old-age pension, the low absolute number, the weak treatment effect, the large gap between the old-age insurance treatment of the urban and the urban workers, the lack of the appeal of the insured, and the difficulty in the value-preservation and appreciation of the fund In accordance with the theoretical point of view of Marx's theory on the necessity of establishing a safeguard system for workers to promote social equity, the new rural social pension insurance system should be put forward To improve the overall thinking of the insurance system, emphasize the three principles, adhere to the principle of fairness, and gradually reduce the treatment gap with the city, so as to narrow the gap between the rich and the poor in the society, create and maintain social equity, and adhere to the principle of ensuring the basic life and the development of the social and economic development, and adjust the social security The system top-level design of the level; adhere to the principle of responsibility sharing, and set up the supplementary pension insurance and personal savings insurance of the multi-level old-age insurance system under the premise of the government-led responsibility The paper points out that the new agricultural insurance is not an isolated system, but a comprehensive problem which involves the industrialization of the state, the urbanization and the agricultural industrial policy, and the new non-agricultural insurance is to be realized with the agricultural policy and other rural society The benign interaction of the safeguards system. First of all, with the implementation of a significant reduction in the total number of peasants and the proportion of the total population The second is to implement the organic combination of the new agricultural insurance and the land circulation policy, to improve the production efficiency and level of the agriculture, and to make the farmers have the money to be insured. The third is to adhere to the "industrial back-feeding agriculture, urban support of rural areas" and increase the financial input so as to make the source of insurance premium in the rural areas more The fourth is that the new agricultural insurance should be matched with the agricultural policy and the rural social security system such as the rural family planning, the rural low-security and the five-protection system, so as to further improve The social security system of the rural areas. The construction of the system of the new non-agricultural insurance system is emphasized. Multi-level direction of development in order to reduce financial risk and to ensure the availability of rural elderly In order to realize the unified management of the rural old-age insurance system and realize the full coverage of the rural old-age insurance system, it is emphasized that the new non-agricultural insurance system should be fully integrated and integrated in a step-by-step area, and the unified management of the rural old-age insurance system will be realized. High-level system objectives. Seek to improve our country's new China's rural endowment insurance system is recommended. To speed up the special legislation, on the basis of the Social Insurance Law of the People's Republic of China, the Rural Social Pension Insurance Law is introduced, and the Regulations on the Rural Social Pension Insurance and the Supervision and Management of the Rural Social Pension Fund In order to ensure the enjoyment and realization of the pension security for hundreds of millions of farmers by law, the administrative regulations and other supporting legal documents shall be set up at the provincial level as the preliminary target, and finally the whole country shall be integrated; the financial input shall be increased, and the proportion of the governments at all levels shall be reasonably divided, The implementation of the policy of fiscal subsidy for rural residents, the establishment of the general pension replacement rate adjustment mechanism, the timely improvement of the payment standard and the increase of the grade of the payment, the gradual improvement of the pension replacement rate of the rural residents and the improvement of the pension treatment level of the elderly farmers; and the improvement of the investment model, in the national financial policy rules To improve the way of investment, to expand the investment channel, to formulate preferential policies, to increase the operation tools, to promote the value and value-added of the Fund, to strengthen the management of the fund, to set up a multi-functional working leadership, to be responsible for and regularly carry out the operation of the rural social endowment insurance fund The supervision, inspection and audit of the Fund shall be conducted to ensure the safety and integrity of the Fund, to speed up the information construction, to implement the "Jinbao Project", to improve the modernization level and the working efficiency of the management, to establish the transfer of the relationship between the inter-provincial old-age insurance and the old-age insurance system of the new non-agricultural and urban workers Provide technical support for the transfer connection; strengthen the construction of the team, and improve the institutional system of the three-level new non-agricultural protection organization of the county, the town and the village, in particular to strengthen the construction and guarantee of the grass-roots team, and provide the rural residents with more High-quality and fast old-age insurance service. In accordance with the concept of sustainable development and integrated urban and rural development, establish and perfect the rural social endowment insurance system, design a scientific and reasonable system framework, standardize the insurance management, improve the overall level, narrow the regional difference, focus on expanding the enrollment surface, and speed up from the "extensive coverage" to the "full over" The transformation of age " and the effective operation of the fund's supervision and implementation, and finally realize the full-coverage and high-level system goal of social pension, improve the living standard of the farmers, crack the economic and social structure of the urban and rural dual, and solve the new problems The problems of the old age of the rural residents will accelerate the construction of the new "four modernizations" and promote the sustainable and healthy development of the economy and society
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F323.89;F842.67
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