【摘要】：我國(guó)正處于經(jīng)濟(jì)發(fā)展和社會(huì)轉(zhuǎn)型的發(fā)展時(shí)期,面臨著促進(jìn)經(jīng)濟(jì)高質(zhì)量發(fā)展和改善民生的雙重任務(wù)。在這樣歷史階段下,我國(guó)以面向未來(lái)和國(guó)際化的視角,以全面建設(shè)小康社會(huì)為契機(jī),順應(yīng)時(shí)勢(shì),在2009年和2011年,先后提出建設(shè)新型農(nóng)村養(yǎng)老保險(xiǎn)體系和城鎮(zhèn)居民養(yǎng)老保險(xiǎn)體系的養(yǎng)老保障制度。在經(jīng)過(guò)幾年的試點(diǎn)運(yùn)行之后,我國(guó)為了進(jìn)一步縮小城鄉(xiāng)差距,拓寬城鄉(xiāng)養(yǎng)老保險(xiǎn)的覆蓋面,使更多的老百姓在政府的政策下受益,2014年2月7日國(guó)務(wù)院決定,建立統(tǒng)一的城鄉(xiāng)居民基本養(yǎng)老保險(xiǎn)制度(以下簡(jiǎn)稱城鄉(xiāng)居保制度),將已經(jīng)實(shí)現(xiàn)基本覆蓋的“新農(nóng)�！焙汀俺蔷颖！焙喜�,在全國(guó)范圍內(nèi)統(tǒng)一實(shí)施,并在制度模式、籌資方式、待遇支付等方面與合并前的新農(nóng)保和城居保持基本一致。在2020年前,全面建成公平、統(tǒng)一、規(guī)范的城鄉(xiāng)居保制度。本文從公共產(chǎn)品理論、公平與正義理論、馬斯洛需求層次理論三個(gè)方面闡述了公共財(cái)政支持城鄉(xiāng)居保制度的必要性,并選取中央財(cái)政收入,各省份地區(qū)財(cái)政收入,領(lǐng)取待遇年齡參保人數(shù),基礎(chǔ)養(yǎng)老金等指標(biāo)建立公共財(cái)政收入時(shí)間預(yù)測(cè)模型以及公共財(cái)政負(fù)擔(dān)能力系數(shù)計(jì)量模型,對(duì)模型結(jié)果進(jìn)行分析,結(jié)合現(xiàn)階段城鄉(xiāng)居保制度中央財(cái)政補(bǔ)貼方式缺乏彈性、公共財(cái)政補(bǔ)貼力度不夠,城鄉(xiāng)居民基本養(yǎng)老保險(xiǎn)待遇總體水平過(guò)低以及忽略地方財(cái)政能力差異性,導(dǎo)致部分地方財(cái)政壓力增大等問(wèn)題,提出應(yīng)建立公共財(cái)政傾斜制度,加大各級(jí)財(cái)政的轉(zhuǎn)移支付,建立城鄉(xiāng)居民基本養(yǎng)老保險(xiǎn)基礎(chǔ)養(yǎng)老金調(diào)整機(jī)制,明確并細(xì)化各級(jí)政府承擔(dān)的責(zé)任,加大城鄉(xiāng)居�；鸬摹霸煅惫δ�,加大對(duì)城鄉(xiāng)居保的財(cái)政投入,以保證城鄉(xiāng)居保的可持續(xù)發(fā)展等建議。
[Abstract]:China is in the period of economic development and social transformation, and is faced with the dual task of promoting high quality economic development and improving people's livelihood. At this historical stage, in 2009 and 2011, China took the perspective of future-oriented and internationalized, and took the opportunity of building a well-off society in an all-round way to conform to the current situation. It has put forward the construction of new rural endowment insurance system and the old-age insurance system of urban residents. After several years of pilot operation, in order to further narrow the gap between urban and rural areas, widen the coverage of urban and rural old-age insurance, and enable more people to benefit from government policies, the State Council decided on February 7, 2014. To establish a unified basic old-age insurance system for urban and rural residents (hereinafter referred to as the urban-rural housing insurance system), to combine the "new rural insurance" and "urban housing insurance", which have been basically covered, to be implemented uniformly throughout the country, and to implement the system model and the way of raising funds, Treatment payment and other aspects before the merger of the new rural insurance and urban housing to maintain the basic consistency. By 2020, a fair, unified and standardized urban and rural housing security system will be built in an all-round way. This paper expounds the necessity of public finance supporting urban and rural housing insurance system from three aspects: public product theory, fairness and justice theory, Maslow's hierarchy of demand theory, and selects the central financial revenue and the financial revenue of the provinces and regions. The time prediction model of public finance income and the measurement model of public finance affordability coefficient are established by the indexes of the number of insured persons in the age of receiving benefits, the basic pension and so on, and the results of the model are analyzed. Combining with the lack of flexibility of central financial subsidy in urban and rural housing insurance system at present, the public financial subsidy is not enough, the overall level of basic old-age insurance for urban and rural residents is too low, and the differences of local financial capacity are ignored. As a result of increasing local financial pressure and other problems, it is proposed to establish a public finance tilt system, increase transfer payments at all levels of finance, and establish a basic pension adjustment mechanism for urban and rural residents' basic old-age insurance. Such suggestions as clarifying and refining the responsibility of governments at all levels, increasing the "hematopoiesis" function of urban and rural residence insurance fund and increasing the financial input to urban and rural residence insurance are proposed in order to ensure the sustainable development of urban and rural residence insurance.
【學(xué)位授予單位】：吉首大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F842.67;F812.45

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