本文選題：新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn) + 財(cái)政支持　； 參考：《云南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度作為農(nóng)村社會(huì)保障制度的核心，是實(shí)現(xiàn)農(nóng)村居民“老有所養(yǎng)”的重要制度。同城鎮(zhèn)職工養(yǎng)老保險(xiǎn)制度相比，，我國(guó)農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度發(fā)展較慢。在農(nóng)村人口老齡化進(jìn)程加快，城鎮(zhèn)化快速推進(jìn)的背景下，傳統(tǒng)的家庭養(yǎng)老和土地養(yǎng)老已經(jīng)無(wú)法滿足農(nóng)民的養(yǎng)老需求，探索新型的農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度已勢(shì)在必行。 2009年實(shí)施的新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度標(biāo)志著我國(guó)農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度進(jìn)入到一個(gè)新階段，對(duì)于實(shí)現(xiàn)基本公共服務(wù)均等化、保障農(nóng)村居民的養(yǎng)老需求、維護(hù)城鄉(xiāng)地區(qū)的和諧穩(wěn)定具有重要意義。與過(guò)去實(shí)施的農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度相比，新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度最大的進(jìn)步就是強(qiáng)化了政府的財(cái)政責(zé)任。財(cái)政支持新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)不僅是政府履行公共財(cái)政職能的要求，也是民生財(cái)政的重要體現(xiàn)，財(cái)政支持的效果直接關(guān)系到新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度的可持續(xù)發(fā)展,各級(jí)財(cái)政分擔(dān)機(jī)制的不同也會(huì)導(dǎo)致各級(jí)財(cái)政的負(fù)擔(dān)水平不同。因此，研究新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)的財(cái)政支持能力具有重大的理論和實(shí)踐意義。 本文以財(cái)政支持新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)為視角，對(duì)中央和地方的財(cái)政支持能力進(jìn)行分析預(yù)測(cè)，以保障新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度的進(jìn)一步推行。具體來(lái)說(shuō)，本文分七個(gè)部分展開研究： 第一章是緒論。闡述本文的選題背景和研究意義，對(duì)國(guó)內(nèi)外相關(guān)文獻(xiàn)進(jìn)行梳理，介紹了本文的研究思路和方法，提出了本文的創(chuàng)新點(diǎn)與不足。第二章是財(cái)政支持農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)的理論依據(jù)和現(xiàn)實(shí)依據(jù)。一方面從公共產(chǎn)品理論、政府職能理論、市場(chǎng)失靈理論來(lái)闡述政府介入的理論依據(jù)；另一方面從農(nóng)村人口老齡化的壓力、土地養(yǎng)老和家庭養(yǎng)老功能弱化、政府具備一定的財(cái)力四個(gè)方面來(lái)闡述政府介入農(nóng)村養(yǎng)老保險(xiǎn)的現(xiàn)實(shí)依據(jù)。第三章介紹了現(xiàn)行新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度的主要內(nèi)容及其財(cái)政負(fù)擔(dān)的特征，先對(duì)其現(xiàn)狀進(jìn)行概述，其次從中央和地方兩個(gè)方面來(lái)分析其分擔(dān)機(jī)制。第四章分別從農(nóng)村居民個(gè)人經(jīng)濟(jì)支持能力，集體補(bǔ)助能力，中央和地方財(cái)政支持能力三方面對(duì)現(xiàn)階段新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)的財(cái)政能力進(jìn)行分析，認(rèn)為現(xiàn)階段財(cái)政支持存在財(cái)政投入總量偏低、城鄉(xiāng)投入不均衡、地區(qū)分布不平衡、中央與地方財(cái)政支付責(zé)任不平衡等問(wèn)題。第五章對(duì)新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)財(cái)政支持的可持續(xù)性進(jìn)行研究。先對(duì)未來(lái)的農(nóng)村人口和財(cái)政收入狀況進(jìn)行預(yù)測(cè)，在此基礎(chǔ)上分析了中央和地方財(cái)政的負(fù)擔(dān)水平，得出新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)的財(cái)政支持具有長(zhǎng)效供給能力。第六章基于前面幾章的研究，提出應(yīng)加大財(cái)政投入力度、縮小城鄉(xiāng)財(cái)政補(bǔ)貼差別、實(shí)現(xiàn)東中西部平等待遇、明確中央和地方政府的財(cái)政分擔(dān)責(zé)任，同時(shí)大力發(fā)展農(nóng)村經(jīng)濟(jì)，加大新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)的宣傳力度，加快法制建設(shè)及基金管理等一系列優(yōu)化新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)財(cái)政支持的政策建議，使新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)制度可持續(xù)。第七章是對(duì)前面所述的總結(jié)。
[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.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F323.89;F842.67;F812.0

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