本文選題：城鄉(xiāng)居民基本養(yǎng)老保險 + 財政補貼�。� 參考：《山西財經(jīng)大學》2017年碩士論文

【摘要】：為了縮小城鄉(xiāng)之間的差距,使全體人民公平地享有基本養(yǎng)老保障,進一步提高城鄉(xiāng)社會養(yǎng)老保險的覆蓋面,讓更多的居民受益。在經(jīng)過幾年的試點運行之后,隨著城鄉(xiāng)一體化的發(fā)展,我國于2014年將城鎮(zhèn)居民社會養(yǎng)老保險和新型農(nóng)村社會養(yǎng)老保險兩種養(yǎng)老保險制度進行了合并,出臺了城鄉(xiāng)居民基本養(yǎng)老保險這一養(yǎng)老保險制度。根據(jù)中央的要求,地方各級政府均有責任和義務(wù)建立本地區(qū)的城鄉(xiāng)居民基本養(yǎng)老保險制度,中央政府應(yīng)給予相應(yīng)的補貼支持,地方政府也應(yīng)配套相應(yīng)的財政補貼。在這種前提下,山西省人民政府根據(jù)國務(wù)院正式公布的《國務(wù)院關(guān)于建立統(tǒng)一的城鄉(xiāng)居民基本養(yǎng)老保險制度的意見》,出臺了《山西省人民政府關(guān)于建立統(tǒng)一的城鄉(xiāng)居民基本養(yǎng)老保險制度的實施意見》,這一實施意見對省級政府的責任做了具體規(guī)定并對市級政府給予了指導意見。山西省各市則根據(jù)省政府的要求制定了具體的實施辦法和財政補貼措施。但是,山西省不同地區(qū)的經(jīng)濟與社會發(fā)展狀況并不平衡,是否均具有充分的能力給予相應(yīng)的財政補貼則有待進一步分析。在我國的養(yǎng)老保險體系中城鄉(xiāng)居民基本養(yǎng)老保險是不可替代的,其作用和地位是不言而喻的。在基本實現(xiàn)全覆蓋的情況下,城鄉(xiāng)居民基本養(yǎng)老保險能否做到健康有序的發(fā)展,是政府與城鄉(xiāng)居民應(yīng)當共同關(guān)注的重點,研究政府財政對養(yǎng)老金的補貼探索合理的補貼措施,具有重要的意義。本文收集整理了山西省各市的城鄉(xiāng)居民基本養(yǎng)老保險財政補貼政策并以此為基礎(chǔ),對省、市兩級政府的城鄉(xiāng)居民基本養(yǎng)老保險補貼支出狀況,采用了定量與定性相結(jié)合的方法進行了分析,發(fā)現(xiàn)存在的問題主要表現(xiàn)為,省級財政對市級城鄉(xiāng)居民基本養(yǎng)老保險的補貼缺乏相對公平性且對市級政府的補貼缺乏細化標準,各市之間對城鄉(xiāng)居民基本養(yǎng)老保險承擔的財政補貼壓力存在較大差異,各級地方政府給予的財政補貼缺乏動態(tài)的調(diào)整機制等。針對以上問題,本文提出了細化省級政府補貼措施,重新劃分各級地方政府責任,建立城鄉(xiāng)居民基本養(yǎng)老保險財政補貼動態(tài)調(diào)整機制等可行性建議,目的在于使山西省的城鄉(xiāng)居民基本養(yǎng)老保險制度能夠更好的發(fā)揮作用。
[Abstract]:In order to narrow the gap between urban and rural areas, make all people enjoy the basic old-age security equitably, further improve the coverage of urban and rural social old-age insurance, and let more residents benefit.After several years of pilot operation, with the development of urban-rural integration, in 2014, China merged the two kinds of old-age insurance systems: urban residents' social endowment insurance and new rural social old-age insurance.The basic old-age insurance system for urban and rural residents was introduced.According to the request of the central government, local governments at all levels have the responsibility and obligation to establish the basic old-age insurance system for urban and rural residents in their own areas. The central government should give corresponding subsidy support, and local governments should also support the corresponding financial subsidies.In this context,The people's Government of Shanxi Province, in accordance with the "opinions of the State Council on establishing a unified basic old-age insurance system for urban and rural residents" officially promulgated by the State Council, issued the "proposal of the people's Government of Shanxi Province on establishing a uniform basic Old-age system for Urban andOpinions on the implementation of Insurance system. This implementation opinion specifies the responsibility of the provincial government and gives guidance to the municipal government.Shanxi Province cities according to the requirements of the provincial government to formulate specific implementation measures and financial subsidies.However, the situation of economic and social development in different regions of Shanxi Province is not balanced.The basic old-age insurance for urban and rural residents is irreplaceable and its function and status are self-evident in the endowment insurance system of our country.Under the condition that full coverage is basically realized, whether the basic old-age insurance of urban and rural residents can achieve healthy and orderly development is the key point that both the government and urban and rural residents should pay attention to, study the subsidy of government finance to the pension and explore the reasonable subsidy measures.It is of great significance.This paper collected and sorted out the basic old-age insurance financial subsidy policy of urban and rural residents in various cities of Shanxi Province, and based on it, on the basis of this, the state of expenditure of basic old-age insurance subsidy for urban and rural residents of provincial and municipal governments was analyzed.By using the method of quantitative and qualitative analysis, it is found that the main problems are that the subsidy of provincial finance to the basic old-age insurance of urban and rural residents at the municipal level lacks relative fairness and the subsidy to the municipal government lacks the detailed standard.The pressure of financial subsidy on the basic old-age insurance for urban and rural residents varies greatly among cities and cities, and the financial subsidies given by local governments at all levels lack a dynamic adjustment mechanism and so on.In view of the above problems, this paper puts forward some feasible suggestions, such as the refinement of provincial government subsidy measures, the re-division of local government responsibilities at all levels, and the establishment of a dynamic adjustment mechanism for the financial subsidies of basic old-age insurance for urban and rural residents.The purpose is to make the basic old-age insurance system of urban and rural residents in Shanxi Province play a better role.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F842.67;F812.45

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