新型农村社会养老保险的财政投入机制研究

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新型农村社会养老保险的

财政投入机制研究

摘要

由于城乡二元经济结构的问题，我国农村各项事业的发展与城镇都存在着较

大差距，在养老保险方面也不例外。多年来，我国农村养老保险水平一直处在较

低的水平线上。2009 年我国开始试点新型农村社会养老保险制度，与老农保制度

相比，新制度的明显优势是政府承担了一定的财政责任，凸显了农村养老保险的

公共产品属性，加大了财政投入力度。自新政策试点以来，广大农村居民积极响

应、踊跃参加，截止到 2012 年底约有 4.8 亿农村居民参保，显示出新制度较强的

生命力。

农村社会养老保险发展与完善是统筹城乡发展，逐步实现城乡基本公共服务

均等化，实现全面建成小康社会目标的需要；是扩大农村消费市场，拉动内需，

保证国民经济持续平稳健康发展的迫切要求；体现维护农民基本生存权、享受平

等国民待遇、实现社会公平正义、构建和谐社会的要求。对完善我国社会养老保险

制度、建设覆盖城乡居民社会保障体系、促进城乡经济社会统筹发展具有重要作用

新制度相对老制度的较大进步，就是它突出了政府责任。政府责任包括立法

保障责任、制度设计责任、财政投入责任、管理监督责任等，其中财政投入责任是

新农保政策的核心和特色。财政投入的现有机制，比如财政分权度、中央与地方财

政的补贴政策还有政府的财政投入总量等都影响着新农保财政投入责任的执行及

其效果。但新农保毕竟是个新生命，它并不是完美无缺的，现有机制仍有许多地

方值得去完善。

基于上述考虑，文章选择财政投入为切入点，来研究财政投入机制对完善新

型农村社会养老保险的影响。全文主要分为六章：

第一章为绪论部分。主要包括文章的选题背景、研究意义、国内外文献综述、

研究的方法与思路、研究的创新点及不足等。

第二章为新型农村社会养老保险公共财政投入的理论分析。分别介绍了新型

农村社会养老保险与公共财政的含义，并从公共产品角度分析了农村社会养老保

险的准公共产品属性。从理论上界定了新型农村社会养老保险的财政投入是政府

义不容辞的责任。

第三章为农村养老保险的财政投入机制演变过程。通过回顾我国农村养老保

险的发展历程，对其分析在制度演变的过程中政府财政责任是否缺失，对养老保

险制度运行的影响如何，为以后制度的发展提供经验教训。

第四章为财政投入机制对新型农村社会养老保险的影响。分别通过我国财政

分权度、财政投入总量及中央与地方财政补贴政策等视角分析了它们对新农保的

影响。通过分析知道现行财政投入机制对新农保的持续健康发展产生了一些制约

因素。

现行的财政分权度导致了中央和地方政府财权与事权的不对等，中央财政集

中了大量的财力，但其履行的公共财政职能存在欠缺，对新农保的财政投入不够

相反，把过多的财政投入责任转移给基层政府；财政投入总量不足，农民保障水

平偏低，使新农保未能较好的保障老年人基本生活的需要；中央的分区域财政补

贴政策不尽科学，过于笼统的区域划分导致补贴政策失效，造成地方财政负担苦

乐不均；地方财政补贴倾向低标准，补贴未能与地方经济发展水平相适应。这需

要我们采取一些积极措施对财政分权度、财政补贴政策等进行改进，以保证新农

保能够继续平稳运行，让农村老年人生活的更加安稳、幸福。

第五章为国外农村养老保险政府财政投入的表现及启示。由于西方国家实施

农村社会养老保险有了很长的时间，在制度的运行方面也相对成功。通过分析不

同养老模式下不同国家的农村养老保险制度，从中得到有益的借鉴和启示有：政

府责任目标要明确，要以保障农民年老后的基本养老需要为首要目标，而不是彰

显政绩的制度虚设；财政投入责任要到位，政府要提供足够的财政支持；建立多

层次的有差异的养老制度，而不是政策的一刀切等。

第六章为新型农村社会养老保险的财政投入的政策优化。从建立养老金投入

与财政负担水平的联动机制；完善财政对激励机制的导向作用；创新各级政府财

政投入机制和资金保证机制；财政投入的预算保障等四个方面分别论述。这些方

面的健全和完善，定会优化现有的财政投入机制，也会更好的发挥在有政府财政

支持下的新农保政策对社会经济的影响效应。

关键词：新型农村养老保险农民养老财政投入机制

ABSTRACT

Due to the problem of urban-rural dual economic structure, there is a big gap in

China's rural and urban development of various undertakings, of course including the

pension insurance. The level of China's rural old-age insurance has been in the lower

level for many years. 2009 China began to pilot the new rural social pension insurance

system, compared with the old one, the obvious advantages of the new system is the

Government's commitment to a certain amount of fiscal responsibility, highlighting the

rural public pension product attributes, and increased financial investment. Since the

pilot of the new policy, the majority of rural residents to respond positively, actively

participate, as the end of 2012, about 480 million rural residents joined the system,

showing that the new system strong vitality.

The development of the rural social endowment insurance can make the urban and

rural development and improvement as a whole, and realize the equalization of basic

public services in urban and rural areas, to achieve the target of building a moderately

prosperous society needs. It is an urgent need to expand the rural consumption

marketing, stimulate domestic demand and to ensure the national economy stable and

healthy continued development. It also shows the needs of embodying the basic right to

subsistence farmers to maintain and enjoying equal national treatment to achieve social

fairness and justice, building a harmonious society. It also plays an important role in

perfecting the China’s social pension insurance system, building the social security

system of covering urban and rural residents, promoting economic and social co-

ordinate urban and rural development.

Compared with the old system, the greater progress in the new system is that it

highlights the government’s responsibility. Government responsibilities include

legislative protection responsibility, system design responsibility, financial investment

responsibility, management and supervision. The core and feature of the new agriculture

insurance policy is the responsibility of financial investment. The mechanisms of

financial investment, such as fiscal decentralization, the financial subsidy policy of

central and local government and the total amount of financial investment, all of them

affect the new agricultural insurance’s executive and effects of financial investment. But

the new agricultural insurance is a new life which is not perfect, the mechanisms are

still to perfect.

Based on the above, the paper select financial investment as a starting point, to

study the financial investment mechanism’s impact to improve the new rural social

pension insurance. The full text is divided into six chapters:

The first chapter is the introduction, include the background, significance,

literature review and abroad, research methods and ideas, research innovations and

shortage.

The second chapter is the new rural social pension insurance theoretical analysis of

public finance investment. Introduce the meaning of the new rural social pension

insurance and public finance, and from the point of view of public goods in rural social

endowment insurance product attributes of quasi-public. Theoretically define the new

rural social pension insurance financial investment is the bounden duty of the

government.

The third chapter is the financial investment mechanism evolution of rural

endowment insurance. By reviewing the development of China’s rural old-age

insurance, analyzed the process of the evolution of the institution whether government

fiscal responsibility was missed or not. It is how to affect the operation of the pension

system and provide lessons for the future development of the system.

The fourth chapter of the impact of financial input mechanism of the new rural

social pension insurance. Through the perspective of the financial decentralization,

financial subsidy policy and the amount of financial investment, analyze their impact on

the new agricultural insurance. Come to a conclusion that the mechanism has some

constraints on the sustained and healthy development of the new agricultural insurance.

The current fiscal decentralization leads to unequal between the central and

government financial authority and powers .The central government focused lots of

money, but not to fulfill the functions of public finance enough and lack of financial

investment in the new agricultural insurance. On the contrary, the excessive financial

investment transfers to local government. Central financial subsidy policy which is

based on region is not scientific, resulting in the subsidy policy failure and local

financial burden uneven quality; Local financial subsidies tend to lower standards and

the level of subsidies failed to match the local economic development. The shortage of

total amount of financial investment, the low level of security, which makes the new

agricultural insurance can’t meet the basic living needs of the elderly. This requires us to

take some positive measures on fiscal decentralization, fiscal subsidies and other

improvements to ensure that the new agricultural insurance can continue to run

smoothly, so that older people living in rural areas are more secure and happy.

The fifth chapter is the presentation and revelation of foreign rural endowment

insurance of government financial investment. Since the implementation of the rural

social endowment insurance in western countries has been for a long time, the operation

of the system is relatively successful. Through the analysis of the different pension

model in different countries’ rural endowment insurance system, we can get some

useful lessons:

The goals of government responsibility must be clear, to secure the aged farmers’

needs of basic pension as the primary goal, rather than highlighting the achievements of

the regime; Fiscal responsibility should be in place, the government should provide

adequate financial support; Building a multi-level and different pension system, rather

than the one size fits all policy.

The sixth chapter is the policy optimization of the new rural social pension

financial investment. Discussed from establish a linkage mechanism for pension

investment and financial burden level, improve the guiding role of financial incentive

mechanism, create financial input mechanism and funds guarantee mechanism at all

levels of government. Improve and perfect these aspects, will optimize the mechanism

of financial input and will make a better effect on the new agriculture insurance policy

on the social economy under government financial support.

Keywords: New rural pension insurance, Financial investment, Rural

pension, Investment mechanism

中文摘要

ABSTRACT

第一章绪论......................................................................................................................1

1.1 选题的背景及研究意义.........................................................................................1

1.1.1 选题的背景..........................................................................................................1

1.1.2 研究意义..............................................................................................................2

1.2 国内外文献综述.....................................................................................................3

1.2.1 国外文献综述 .................................................................................................3

1.2.2 国内文献综述 .................................................................................................5

1.3 研究的方法、思路.................................................................................................7

1.3.1 研究方法..............................................................................................................7

1.3.2 研究的内容..........................................................................................................7

1.4 本文结构...............................................................................................................10

1.4.1 可能的创新点....................................................................................................10

1.4.2 研究不足............................................................................................................10

第二章新型农村社会养老保险公共财政投入的理论基础........................................11

2.1 农村社会养老保险及公共财政的基本内涵.......................................................11

2.1.1 农村社会养老保险............................................................................................11

2.1.2 公共财政............................................................................................................11

2.2 农村社会养老保险公共财政投入的理论依据...................................................13

2.2.1 福利经济学....................................................................................................13

2.2.2 公共产品理论................................................................................................15

2.2.3 社会公平理论................................................................................................17

2.3 本章小结...............................................................................................................18

第三章农村养老保险的财政投入机制演变................................................................20

3.1 改革开放前农村社会养老保险制度...................................................................20

3.1.1 家庭养老阶段：财政责任残缺时期（1949-1956 年）..................................20

3.1.2 集体养老阶段：政府责任下移时期（1956-1977 年）..................................21

3.2 改革开放后农村社会养老保障制度...................................................................22

3.2.1 政府财政责任缺失时期（1978～1991 年）....................................................22

3.2.2 政府财政责任逐步归位时期（1992 年至今）...............................................23

3.3 本章小结...............................................................................................................25

第四章财政投入机制对新型农村社会养老保险的影响............................................27

4.1 财政分权制约着新农保的财政投入供给...........................................................27

4.1.1 我国财政分权程度........................................................................................27

4.1.2 财政分权对新型农村社会养老保险的影响................................................29

4.2 财政投入总量不足，新农保待遇偏低...............................................................30

4.2.1 新农保支出总量不足....................................................................................30

4.2.2 新农保保障水平较低....................................................................................31

4.3 中央与地方财政补贴政策对农村社会养老保险的影响...................................33

4.3.1 中央基础养老金分区补贴标准不科学........................................................33

4.3.2 地方财政补贴不规范....................................................................................36

4.4 本章小结...............................................................................................................37

第五章国外农村养老保险政府财政投入的表现及启示............................................38

5.1 国外农村养老保险模式及其特点.......................................................................38

5.2 典型国家农村养老保险政府财政投入的实践表现...........................................39

5.2.1 加拿大的农村社会养老保险............................................................................39

5.2.2 德国的农村社会养老保险................................................................................40

5.2.3 巴西的农村社会养老保险................................................................................42

5.3 国外农村社会养老保险制度的经验总结...........................................................43

5.3.1 政府责任目标要明确........................................................................................43

5.3.2 政府财政资金的支持扮演重要角色................................................................43

5.3.3 中央财政在农村社会养老保险中发挥着主导作用........................................44

5.3.4 明确各级政府在财政资金供给中的边界........................................................45

5.3.5 建立多层次农村养老制度................................................................................45

5.4 本章小结...............................................................................................................45

第六章新型农村社会养老保险的财政投入的政策优化............................................46

6.1 建立养老金投入与财政负担水平的联动机制...................................................46

6.1.1 中央与地方财政负担水平分析........................................................................46

6.1.2 确定养老金待遇的动态调整机制....................................................................47

6.2 完善财政对激励机制的导向作用.......................................................................48

6.2.1 建立多缴多补的奖励机制................................................................................48

6.2.2 建立缴费与待遇挂钩的激励机制....................................................................49

6.3 创新各级政府财政投入机制和资金保证机制...................................................50

6.3.1 发挥中央财政与省级财政的主导作用............................................................50

6.3.2 多渠道筹集财政资金........................................................................................51

6.4 财政投入的预算保障...........................................................................................52

6.4.1 纳入“法定支出”，确保资金来源..................................................................52

6.4.2 强化“新农保”预算的执行............................................................................53

6.5 本章小结...............................................................................................................53

结论.................................................................................................................................55

附录.................................................................................................................................56

参考文献.........................................................................................................................60

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摘要：

新型农村社会养老保险的财政投入机制研究摘要由于城乡二元经济结构的问题，我国农村各项事业的发展与城镇都存在着较大差距，在养老保险方面也不例外。多年来，我国农村养老保险水平一直处在较低的水平线上。2009年我国开始试点新型农村社会养老保险制度，与老农保制度相比，新制度的明显优势是政府承担了一定的财政责任，凸显了农村养老保险的公共产品属性，加大了财政投入力度。自新政策试点以来，广大农村居民积极响应、踊跃参加，截止到2012年底约有4.8亿农村居民参保，显示出新制度较强的生命力。农村社会养老保险发展与完善是统筹城乡发展，逐步实现城乡基本公共服务均等化，实现全面建成小康社会目标的需要；是扩大农村消费市场...

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