本文關(guān)鍵詞： 基礎(chǔ)養(yǎng)老金 財政收入 適度水平　出處：《遼寧大學》2014年碩士論文　論文類型：學位論文

【摘要】：遼寧省在振興東北老工業(yè)基地、全面發(fā)展經(jīng)濟的進程中，同時也面臨著民生問題的挑戰(zhàn)。社會保障體系的建立是解決民生問題的關(guān)鍵，隨著人口老齡化的日趨嚴重，新農(nóng)保制度的不斷完善對于保障農(nóng)村民生的作用更為凸顯。遼寧新農(nóng)保制度的穩(wěn)健運行及可持續(xù)發(fā)展的進程，是由政府的財政負擔水平?jīng)Q定的。本文將利用政府責任與政府支付等基礎(chǔ)理論來探討新農(nóng)�；A(chǔ)養(yǎng)老金財政負擔適度水平的理論依據(jù)，并從財政收入和支出兩個視角，對遼寧新農(nóng)保基礎(chǔ)養(yǎng)老金的財政負擔適度水平進行測定和比較分析，針對未來的發(fā)展提出對策建議，促進新農(nóng)保基礎(chǔ)養(yǎng)老金財政負擔支持能力的不斷提高。 本論文由六個部分組成： 第一章介紹了與論文研究內(nèi)容相關(guān)的概念界定及理論基礎(chǔ)。首先對基礎(chǔ)概念進行界定，其次對政府責任與政府支付理論、社會保障適度水平理論、農(nóng)村養(yǎng)老保險的財政補償理論、農(nóng)村養(yǎng)老保險適度水平理論等進行分析和論述。 第二章對遼寧新農(nóng)�；A(chǔ)養(yǎng)老金現(xiàn)行水平及變化趨勢進行了測定和預(yù)測。首先對現(xiàn)行新農(nóng)保基礎(chǔ)養(yǎng)老金的制度設(shè)計進行了說明分析，其次重點從修正恩格爾系數(shù)的新農(nóng)保適度水平下限、農(nóng)村恩格爾系數(shù)及物價指數(shù)變動下的動態(tài)適度水平下限兩方面入手，對遼寧新農(nóng)�；A(chǔ)養(yǎng)老金需求的下限進行了測定。 第三章具體分析了基于財政收入角度的新農(nóng)保基礎(chǔ)養(yǎng)老金財政負擔的適度水平。在對遼寧老年人口及遼寧財政收入的狀況進行預(yù)測及前文的基礎(chǔ)上，從財政收入視角對遼寧新農(nóng)�；A(chǔ)養(yǎng)老金財政負擔適度水平進行測算和分析。 第四章具體分析了基于財政支出角度的新農(nóng)保基礎(chǔ)養(yǎng)老金財政負擔的適度水平。在建立相關(guān)測算模型的基礎(chǔ)上，對遼寧新農(nóng)�；A(chǔ)養(yǎng)老金財政支出水平的適度性進行了檢驗，并從財政支出視角對遼寧新農(nóng)�；A(chǔ)養(yǎng)老金財政負擔適度水平進行測算和分析。 第五章在對新農(nóng)保基礎(chǔ)養(yǎng)老金財政收支負擔水平比較分析的基礎(chǔ)上，得出結(jié)論，從加大財政投入力度、建立動態(tài)調(diào)整機制、強化明確政府責任、健全監(jiān)督保障機制四個視角提出對策建議，，以實現(xiàn)新農(nóng)�；A(chǔ)養(yǎng)老金財政支持的可持續(xù)發(fā)展。 第六章在前文及新出臺政策的基礎(chǔ)上，對全文做出了結(jié)語與展望。
[Abstract]:In the process of revitalizing the old industrial base in Northeast China and developing the economy in an all-round way, Liaoning Province is also facing the challenge of people's livelihood. The establishment of social security system is the key to solve the livelihood problems, and with the aging of the population, the population becomes more and more serious. The continuous improvement of the new rural insurance system plays a more important role in protecting the people's livelihood in rural areas. It is determined by the financial burden level of the government. This paper will use the basic theories such as government responsibility and government payment to discuss the theoretical basis of the appropriate level of the financial burden of the new rural insurance foundation pension, and from the two perspectives of fiscal revenue and expenditure, This paper measures and compares the appropriate level of financial burden of new rural insurance pension in Liaoning Province, puts forward countermeasures and suggestions for the future development, and promotes the continuous improvement of financial burden support ability of new rural insurance foundation pension in Liaoning province. This thesis consists of six parts:. The first chapter introduces the concept definition and theoretical basis related to the content of the thesis. Firstly, it defines the basic concept, secondly, it defines the theory of government responsibility and government payment, and the theory of appropriate level of social security. The financial compensation theory of rural old-age insurance and the theory of appropriate level of rural old-age insurance are analyzed and discussed. In the second chapter, the current level and change trend of the new rural pension in Liaoning Province are measured and forecasted. Firstly, the system design of the new rural insurance basic pension in Liaoning Province is explained and analyzed. Secondly, starting with the lower limit of the new rural insurance moderate level, the rural Engel coefficient and the dynamic moderate level lower limit under the change of price index, the minimum limit of Liaoning New Rural Insurance basic Pension demand is determined. The third chapter analyzes the appropriate level of the financial burden of the new rural insurance pension based on the financial income. On the basis of forecasting the elderly population and the financial income of Liaoning Province, This paper calculates and analyzes the appropriate level of financial burden of Liaoning New Rural Insurance basic Pension from the perspective of financial income. Chapter 4th concretely analyzes the appropriate level of the financial burden of the new rural pension based on the angle of financial expenditure. On the basis of establishing the relevant calculation model, this paper tests the appropriateness of the level of the financial expenditure of Liaoning's new rural insurance basic pension. And from the perspective of fiscal expenditure, this paper calculates and analyzes the appropriate level of financial burden of Liaoning New Rural Insurance Foundation Pension. On the basis of the comparative analysis of the financial burden level of the new rural pension fund, chapter 5th draws the conclusion that, from increasing the financial input, establishing the dynamic adjustment mechanism, and strengthening the clear government responsibility, In order to realize the sustainable development of the new rural insurance basic pension financial support, the author puts forward countermeasures and suggestions from four angles of perfecting the supervision and security mechanism. Chapter 6th on the basis of the previous and new policies, the full text of the conclusion and prospects.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.45;F842.67;F323.89

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