【摘要】：本文針對我國老齡化加速且日益嚴重的狀況以及地區(qū)、城鄉(xiāng)之間養(yǎng)老保險制度發(fā)展極不平衡的現(xiàn)狀,通過查閱國內、國外相關文獻資料鎖定相關信息,分析我國農村社會養(yǎng)老保險制度發(fā)展歷程,對比國內外養(yǎng)老保險制度運行情況,對新時期農村居民養(yǎng)老問題進行深入思考和研究。 本文把農村養(yǎng)老保險分為老農保和新型農村養(yǎng)老保險(新農保)兩個概念分開進行研究。而老農保和新農保的劃分,是以2009年國務院發(fā)布的《關于開展新型農村養(yǎng)老保險試點的指導意見》(國發(fā)(2009)32號,以下簡稱新農保)來確定的。即在新農保實施前,各地農村所實行的農村養(yǎng)老保險統(tǒng)稱為老農保。 對我國農村養(yǎng)老保險的演變進行了介紹和分析,從老農保到新農保,分探索試點階段、推廣發(fā)展階段、整頓暫停階段、新農保探索階段、新農保試點至逐漸完善階段等五個階段介紹了我國農村養(yǎng)老保險的演變過程,并介紹老農保和新農保的政策,分析了兩者狀況和存在的問題,并對兩者進行了對比和評述。 運用歷史分析法和對比法對我國農村社會養(yǎng)老保險制度經(jīng)驗教訓進行總結。指出了以往農村社會養(yǎng)老保險制度中公共財政的責任根本沒有體現(xiàn),農民總體參保率太低,農村集體投入有限,基金抗風險能力差,基本失去了社會保險應有的社會性和福利性。 對新型農村社會養(yǎng)老保險制度存在問題進行了剖析。新型農村社會養(yǎng)老保險制度,實行社會統(tǒng)籌與個人賬戶相結合的制度模式,資金籌集渠道多元化,明確了國家對農民老有所養(yǎng)的重要責任和明晰了國家投入的基本要求,調動了農村居民參保積極性,但制度設計造成基金統(tǒng)籌層次低,制度多樣化和碎片化嚴重。改進新型農村社會養(yǎng)老保險制度還面臨較大困難,資金來源困難,中西部地方財政負擔重、集體補助難落實、農村老齡人員繳費困難：制度銜接困難,制度間缺少銜接,區(qū)域間不能互認：農村居民養(yǎng)老待遇差,養(yǎng)老金替代率低、絕對數(shù)低；待遇實效不強,與城鎮(zhèn)職工養(yǎng)老保險待遇差距大,缺乏對參保者的吸引力；基金保值增值較困難,基金逐漸貶值。 按照馬克思關于社會主義必須建立對勞動者的保障制度以促進社會公平的理論觀點,提出新型農村社會養(yǎng)老保險制度完善總體思路。強調堅持三個原則,堅持公平原則,逐漸縮小與城保的待遇差距,以縮小社會貧富差距、創(chuàng)造并維護社會公平；堅持保障基本生活與社會經(jīng)濟發(fā)展相適應的原則,調整社會保障水平的制度頂層設計;堅持責任分擔原則,在政府主導責任的前提下,建立多層次養(yǎng)老保險體系的補充養(yǎng)老保險和個人儲蓄保險,形成責任分擔機制。強調新農保要與我國的相關制度相結合,指出新農保不是一個孤立的制度,而是一個涉及國家工業(yè)化、城鎮(zhèn)化、農業(yè)產業(yè)政策的綜合性問題,新農保要實現(xiàn)與農業(yè)政策和其它農村社會保障制度的良性互動。首先是與實施大幅降低農民總量和占總人口比重的政策措施相結合。其次是實施新農保與土地流轉政策的有機結合,提高農業(yè)的生產效率和水平,讓農民有錢參保；第三是堅持“工業(yè)反哺農業(yè)、城市支持農村”,加大財政投入,讓農村養(yǎng)老保險費來源更加多元化和更有保障。第四是新農保要與農業(yè)政策和農村計劃生育、農村低保和五保制度等農村社會保障制度配套,以進一步完善農村的社會保障制度。強調新農保制度體系建設要體現(xiàn)多層次的發(fā)展方向.以降低財政風險和確保農村老人得到相對較好的養(yǎng)老保障。強調以分步分地區(qū)統(tǒng)籌城鄉(xiāng)來完善新農保制度,最終實現(xiàn)農村養(yǎng)老保險制度的統(tǒng)一管理,實現(xiàn)以社會養(yǎng)老為主的全覆蓋、高水平的制度目標。 捉出完善我國新型農村養(yǎng)老保險制度建議。加快專項立法,在《中華人民共和國社會保險法》的基礎上,出臺《農村社會養(yǎng)老保險法》,制定《農村社會養(yǎng)老保險條例》和《農村社會養(yǎng)老保險基金監(jiān)督管理條例》等配套法規(guī)文件,以法律的強制性確保數(shù)億農民養(yǎng)老保障的享有和實現(xiàn)；提高統(tǒng)籌層次,以省級統(tǒng)籌為初步目標,最終實現(xiàn)全國統(tǒng)籌；加大財政投入,合理劃分各級政府承擔比例,實行悌度型財政補貼政策,建立總的養(yǎng)老金替代率調整機制,適時提高繳費標準和增加繳費檔次,逐步提高農村居民養(yǎng)老金替代率,提高老年農民的養(yǎng)老待遇水平；改進投資模式,在國家金融政策規(guī)定的范圍內改進投資方式,拓展投資渠道,制定優(yōu)惠政策,增加運營工具,促進基金保值增值；加強基金管理,成立多職能部門的工作領導機構,負責并定期開展農村社會養(yǎng)老保險基金運作的監(jiān)督、檢查和審計工作,以確�；鸬陌踩屯暾�；加快信息化建設,實施“金保工程”,全面提升管理的現(xiàn)代化水平和工作效率,為省際間養(yǎng)老保險關系的轉移接續(xù)以及新農保與城鎮(zhèn)職工養(yǎng)老保險制度的轉移接續(xù)提供技術支持；加強隊伍建設,健全縣、鎮(zhèn)、村三級新農保組織機構體系,特別加強基層隊伍建設和保障力度,就近為農村居民提供更加優(yōu)質快捷的養(yǎng)老保險服務。 按照可持續(xù)發(fā)展和統(tǒng)籌城鄉(xiāng)發(fā)展的理念,建立和完善農村社會養(yǎng)老保險制度,設計科學合理的制度框架,規(guī)范保險管理,提高統(tǒng)籌層次,縮小地區(qū)差異,著力擴大參保面,加快從“廣覆蓋”向“全覆蓋”的轉變,并強化基金的監(jiān)管和實施有效運營,最終實現(xiàn)社會養(yǎng)老為主的全覆蓋、高水平的制度目標,提高農民的生活水平,破解城鄉(xiāng)二元的經(jīng)濟和社會結構,解決新時期農村居民老有所養(yǎng)的問題,將對加快新“四化”建設,推動經(jīng)濟社會持續(xù)健康發(fā)展起到具有極其重要的推動作用。
[Abstract]:In view of the current situation of accelerating and increasing the aging of our country and the unbalanced development of the old-age insurance system between urban and rural areas, this paper analyzes the development course of the rural social endowment insurance system in our country by referring to the relevant information of the relevant data in the country and abroad, In contrast to that operation of the old-age insurance system at home and abroad, the problem of the old-age pension for rural residents in the new period is deeply thought and studied. In this paper, the rural old-age insurance is divided into two concepts: the old peasant and the new rural old-age insurance (new non-agricultural insurance). The division of the old peasant and the new agricultural insurance is determined by the guidance of the State Council in 2009 on the implementation of the pilot of the new rural old-age insurance (Guo Fa (2009) No.32, hereinafter referred to as the new agricultural insurance). In other words, before the implementation of the new agricultural insurance, the rural old-age insurance carried out by the rural areas in various parts of the country is referred to as the old farm The article introduces and analyzes the evolution of the rural old-age insurance in our country, from the old peasants to the new agricultural insurance, the sub-exploration of the pilot phase, the extension of the development stage, the rectification of the suspension stage, the new non-agricultural insurance. The process of the evolution of the rural old-age insurance in China is introduced in five stages, such as the cable stage, the pilot of the new non-agricultural insurance and the gradual improvement. The policy of the old peasant and the new non-agricultural insurance is introduced, the situation and the existing problems are analyzed, and the two are compared. A review of the experience of the rural social endowment insurance system in China by using the historical analysis method and the comparison method. The training is summarized. It is pointed out that the responsibility of the public finance in the old rural social endowment insurance system is not reflected at all, the overall insurance rate of the peasants is too low, the rural collective input is limited, the fund's anti-risk ability is poor, the social insurance should be basically lost Sex and welfare. The existence of the new rural social endowment insurance system The problem is analyzed. The new rural social endowment insurance system, the system mode that the social integration and the individual account are combined, the diversification of the fund raising channels, the important responsibility of the country to raise the peasants and the basic requirements of the national investment are clarified, and the rural areas are mobilized. The residents' enthusiasm for insurance is very positive, but the system design causes the fund to have a low overall level and a variety of systems The improvement of the new rural social endowment insurance system also faces great difficulties, the source of funds is difficult, the local financial burden of the central and western regions is heavy, the collective assistance is difficult to implement, the rural old people have difficulty in paying, The mutual recognition between the two regions: the poor pension treatment of the rural residents, the low replacement rate of the old-age pension, the low absolute number, the weak treatment effect, the large gap between the old-age insurance treatment of the urban and the urban workers, the lack of the appeal of the insured, and the difficulty in the value-preservation and appreciation of the fund In accordance with the theoretical point of view of Marx's theory on the necessity of establishing a safeguard system for workers to promote social equity, the new rural social pension insurance system should be put forward To improve the overall thinking of the insurance system, emphasize the three principles, adhere to the principle of fairness, and gradually reduce the treatment gap with the city, so as to narrow the gap between the rich and the poor in the society, create and maintain social equity, and adhere to the principle of ensuring the basic life and the development of the social and economic development, and adjust the social security The system top-level design of the level; adhere to the principle of responsibility sharing, and set up the supplementary pension insurance and personal savings insurance of the multi-level old-age insurance system under the premise of the government-led responsibility The paper points out that the new agricultural insurance is not an isolated system, but a comprehensive problem which involves the industrialization of the state, the urbanization and the agricultural industrial policy, and the new non-agricultural insurance is to be realized with the agricultural policy and other rural society The benign interaction of the safeguards system. First of all, with the implementation of a significant reduction in the total number of peasants and the proportion of the total population The second is to implement the organic combination of the new agricultural insurance and the land circulation policy, to improve the production efficiency and level of the agriculture, and to make the farmers have the money to be insured. The third is to adhere to the "industrial back-feeding agriculture, urban support of rural areas" and increase the financial input so as to make the source of insurance premium in the rural areas more The fourth is that the new agricultural insurance should be matched with the agricultural policy and the rural social security system such as the rural family planning, the rural low-security and the five-protection system, so as to further improve The social security system of the rural areas. The construction of the system of the new non-agricultural insurance system is emphasized. Multi-level direction of development in order to reduce financial risk and to ensure the availability of rural elderly In order to realize the unified management of the rural old-age insurance system and realize the full coverage of the rural old-age insurance system, it is emphasized that the new non-agricultural insurance system should be fully integrated and integrated in a step-by-step area, and the unified management of the rural old-age insurance system will be realized. High-level system objectives. Seek to improve our country's new China's rural endowment insurance system is recommended. To speed up the special legislation, on the basis of the Social Insurance Law of the People's Republic of China, the Rural Social Pension Insurance Law is introduced, and the Regulations on the Rural Social Pension Insurance and the Supervision and Management of the Rural Social Pension Fund In order to ensure the enjoyment and realization of the pension security for hundreds of millions of farmers by law, the administrative regulations and other supporting legal documents shall be set up at the provincial level as the preliminary target, and finally the whole country shall be integrated; the financial input shall be increased, and the proportion of the governments at all levels shall be reasonably divided, The implementation of the policy of fiscal subsidy for rural residents, the establishment of the general pension replacement rate adjustment mechanism, the timely improvement of the payment standard and the increase of the grade of the payment, the gradual improvement of the pension replacement rate of the rural residents and the improvement of the pension treatment level of the elderly farmers; and the improvement of the investment model, in the national financial policy rules To improve the way of investment, to expand the investment channel, to formulate preferential policies, to increase the operation tools, to promote the value and value-added of the Fund, to strengthen the management of the fund, to set up a multi-functional working leadership, to be responsible for and regularly carry out the operation of the rural social endowment insurance fund The supervision, inspection and audit of the Fund shall be conducted to ensure the safety and integrity of the Fund, to speed up the information construction, to implement the "Jinbao Project", to improve the modernization level and the working efficiency of the management, to establish the transfer of the relationship between the inter-provincial old-age insurance and the old-age insurance system of the new non-agricultural and urban workers Provide technical support for the transfer connection; strengthen the construction of the team, and improve the institutional system of the three-level new non-agricultural protection organization of the county, the town and the village, in particular to strengthen the construction and guarantee of the grass-roots team, and provide the rural residents with more High-quality and fast old-age insurance service. In accordance with the concept of sustainable development and integrated urban and rural development, establish and perfect the rural social endowment insurance system, design a scientific and reasonable system framework, standardize the insurance management, improve the overall level, narrow the regional difference, focus on expanding the enrollment surface, and speed up from the "extensive coverage" to the "full over" The transformation of age " and the effective operation of the fund's supervision and implementation, and finally realize the full-coverage and high-level system goal of social pension, improve the living standard of the farmers, crack the economic and social structure of the urban and rural dual, and solve the new problems The problems of the old age of the rural residents will accelerate the construction of the new "four modernizations" and promote the sustainable and healthy development of the economy and society
【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F323.89;F842.67

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