摘要
文章通过构建指标体系进行测算,并与部分建立农民养老保险制度的国家进行比较,评估国家新农保制度中政府财政的阶段及总体责任水平。经分析,政府虽然在总量上有能力负担新农保的资金补贴,但在缴费和养老金支出阶段的补贴比例较高;总体责任方面,补贴占养老金总支出的比例也较其他国家高。因此,各地应考虑从制度的设计上鼓励农民选择高缴费档次;使政府在基础养老金及缴费上的补贴标准明晰化,消除农民参保的顾虑;从中央到地方尽快探索建立科学的制度要素增长机制,加强财政责任的可预测性及可控性。
By calculating the index value of index system constructed in this paper and comparative analysis with foreign countries which have independent pension insurance system for farmers , this paper assessed government ’ s responsibilities in the new rural social old-age insurance .This study found that the government can afford subsidies in the aggregate , but the proportion of subsidies was high in the phase of contributions and pension expenses .The proportion of subsidies in the pension expenditure was also higher than other countries ’ in the aspect of overall responsibility .Therefore , local government should encourage farmers to choose the higher pay grades by system design .The subsidy standards of basic pension and payment should be explicit to eliminate concerns of farmers insured .A scientific growth mechanism of system elements should be explored and established from central to local to strengthen the predictability and controllability of fiscal responsibility .
出处
《人口与经济》
CSSCI
北大核心
2014年第2期120-128,共9页
Population & Economics
基金
教育部人文社会科学青年基金项目"城乡居民基本养老保险制度政府财政责任可持续性的研究"(13YJC840012)
关键词
新农保
财政责任
动态评估
比较
new rural social pension insurance
financial responsibilities
dynamic assessment
comparative
