【作者】 毕红霞；

【导师】 薛兴利；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2011， 博士

【摘要】 农村社会保障关系到农村改革的进一步深化和农村经济的可持续发展。近年来,农村社会保障的财政支持责任不断得到确立和强化,这对于缩小城乡差距,保障农民的基本权益,维护社会公平与和谐具有重要的作用。本文以此为背景,从不同角度,围绕农村社会保障财政支持主体责任界定、财政支持方向选择、财政政策优化等问题展开具体研究,对农村社会保障的发展将会起到重要推动作用。研究总体采用了规范研究与实证研究相结合的方法,既从制度经济学、福利经济学和财政学等理论角度构建了农村社会保障财政支持研究框架,又通过比较分析、定性与定量相结合、静态与动态相结合等实证研究方法的运用,考察并设计了农村社会保障财政支持的运行机制。论文共分为十二章,第一章为导论,第二～四章为基础研究,主要包括研究综述、理论基础和国外经验借鉴;第五～八章为总体研究,包括财政支持实证分析、主体责任界定、支持方向选择和政策优化;第九～十一章为分类研究,分别对新型农村社会养老保险、新型农村合作医疗和农村最低生活保障的财政支持进行了研究,第十二章对全文的研究进行了总结并提出了尚待研究之处。本文的主要研究结论有:(1)运用福利经济学与福利国家理论论述了财政支持农村社会保障的意义,运用公共财政与公共产品理论论述了财政支持责任确立的基础,运用利益集团与公共选择理论论述了财政主导社会保障的必然性,运用财政分权和财政联邦主义理论论述了财政支持责任划分的依据,由此构建了农村社会保障财政支持研究的完整理论依据。(2)国外农村社会保障财政支持的典型模式和典型国家的经验为我国农村社会保障财政支持提供重要的借鉴,即在尊重我国国情的前提下,财政支持应体现社会保障应有的社会性和福利性,坚持财政主导的多元化筹资,并且财政支持水平要适度,还应体现项目的差异性。(3)目前农村社会保障财政支持总体上存在着投入不足、城乡差异明显、结构欠合理等问题,而二元体制下农村社会保障财政资源被挤占,政府财权事权欠缺合理划分,财政支持责任尚缺法律约束和监督则是主要原因。对此,应从财政支持资金的筹集、分配、运营和监管等方面进行制度优化。(4)目前农村社会保障财政支持主体特点表现为政府开始承担筹资责任,但是中央负担总体较小,地方财政压力较大。因此合理的财政责任分担应为:中央应承担制度导向、最后兜底、大区域平衡和资金监管等财政支持责任;地方承担尽责补助、小区域平衡、困难补助和参保激励责任。(5)根据我国实际,农村社会保障的发展与完善可划分为城乡统筹和城乡统一两个阶段。城乡统筹阶段又可划分为两小阶段:第一小阶段的财政支持应是“低水平,广覆盖”,重点发展新农保和农村低保,保护农民工和失地农民,支持西部地区和中部地区;第二小阶段的财政支持应是“适中水平,全面覆盖”,要推进农村社会保障项目的全面发展,并使主要保障项目全面覆盖,并且制度设计重衔接。“较高标准,城乡统一”阶段时的财政支持则应为缩小城乡保障标准差距调整财政支出结构、统筹层次和支持责任。(6)新型农村社会养老保险政府财政支持责任的确立,对制度推动作用较为显著,但对各层级财政的影响不同。数据测算进一步发现,未来制度建设中财政补贴新农保的压力总体不大,但农民参保积极性可能对财政补贴的依赖性较大。由此新农保的财政政策取向应为:构建地区差异的新农保模式,建立有限财政责任的财政补助模式,探索具有激励导向作用的财政支持方式。(7)新型农村合作医疗财政支持表现出财政支持责任相对明晰与部分模糊、财政补助资金增长迅速与供给不足、财政资金来源结构合理与主体单一三大矛盾。从静态和动态两个角度对制度建设的财政需求考察可看出:新农合现有补助水平与农民需求差距明显,财政对新农合的支持水平需要且能够持续提高。且在制度建设中,应深度细化与明晰财政补助责任,适时与适度调整财政补助目标,以兼顾平衡和发展的理念确定财政补助方向,开拓新主体以补充资金来源。(8)农村最低生活保障财政支持政策的落实在一定程度上增强了农村低保的保障能力,但现行农村低保仅是低层次的保障。通过恩格尔系数法对农村低保标准及财政支持的适度性进行测算表明,我国财政支持农村低保力度应该并有能力逐步加大,并且应建立农村低保资金政府分级分担机制,体现地域差异性的中央财政转移支付机制,以公共财政为主体兼具多元的筹资机制,实行多层次发展的制度建设思路。更多还原

【Abstract】 The rural social security is major part of social security system which related to the further deepening of rural reform and sustainable development of rural economy. In recent years, the government public finance has further expanded coverage in rural areas, and strengthened the responsibilities of financial supporting of rural social security. It will play an important role in narrowing gap between urban and rural areas, protect the basic rights of farmers, safeguard social fairness and harmony. Under this background, this article from different angles around the main financial support for rural social security responsibility, financial support direction of selection, optimization and other fiscal policy issues specific research on rural social security will play an important role in promoting development.In the study, this paper adopted normative research and empirical research, and it construct the financial supporting frame from the view of institutional economics, welfare economics and finance theory, and then investigate and design the operation mechanism of financial support of rural social security by comparative analysis, the qualitative and quantitative analysis, and the combine of static and dynamic analysis. This paper is divided twelve pieces. The first piece is introduction. Chapter II-IV are bascic research, including research review, theoretical basis and learn from foreign experience. Chapter V ~ VIII for the overall research, including evidence of financial support, the main responsibility to define, support options and policy direction of optimization. Chapter IX ~ XI are classified analysis, mainly study the financial supporting policies of age insurance system for rural residents, rural cooperative medical service and rural minimum life guarantee. Chapter XII conclude the whole paper and the problem remain to study further.The main conclusions of this paper are:(1) The paper discussed the significance of rural social security by welfare economics and theory of the welfare state financial support, discusses the responsibility to establish the basis for financial support by public goods theory of public finance, discusses the inevitability of the financial-led social security by interest groups and public choice theory, discusses the theory of the division of responsibility based on financial support by fiscal decentralization and fiscal federalism. Thus a rural social security financial support of the full theoretical basis is built.(2) The typical model of foreign financial support in rural social security and these country’experiences provide the important references to our country’financial support of rural social security, that is, considering our country’situation, the financial support should reflect the social and welfare of social security, and adhere to diversified financing, and the financial support should be appropriate, and reflect the otherness at the same time.(3)The financial support of current rural social security has the following problems, such as: low input, the imbalance between urban and rural, the composition is not reasonable. This paper consider that the financial resources of rural social security are squeezed out, the government’financial responsibilities are not reasonable divide, the legal restraint and supervision about government’financial supporting responsibilities is not enough. To solve these problems, this paper optimizes the actions from the fund raising of financial support, distribution, operation and supervision.(4) The main characteristics of the financial supporting subject of rural social security system are as the following aspects: at first, the government bears the responsibilities of fund raising, and the responsibilities are heavier by the government becomes superior, but the central government bears less, the local government bears more. This paper considers that during the establishment of rural social security, the central government should lead the institution, reveal all the details, keep the balance in the whole country, and supervise the social security funds, etc.(5) The development of rural social security could be divided into the unity between urban and rural and the integration between urban and rural. In the Urban and rural unified stage ,the financial support should pay attention to the development of the new age insurance system for rural residents and rural minimum life guarantee in the stage of unity of urban and rural social security, mainly protect the peasant-worker and deprived-peasant, and support the development of western and middle area; In the universal developing stage of social security, the government should promote the rural social security’overall development; In the higher development stage, the financial support should pay attention to the equalization of pubic service and cultivate the relating public service.(6) The establishment of the government’financial supporting responsibilities in the new age insurance for rural residents is useful to promote the development of institution, but the supporting responsibility’effect to different government is diverse. By measuring and calculating the relating data of the financial support of the new age insurance find that the pressure of financial subsidies to new age insurance for rural residents is not big in the beginning of the found of institution, but the farmers’enthusiasm to participate the new age insurance may influenced by the financial subsidies obviously. Therefore, this paper design the financial supporting policies of the new age insurance for peasant, that are: establish the new mode of age insurance for rural residents based on different areas, build the new financial subsidies mode by limited financial responsibilities, and explore the financial support with inspiring and leading effects.(7)The financial support of new rural cooperative medical service have three contradictions, the clear of some of the financial supporting responsibilities and some is not, the increase of financial subsidies and the short supply, the reasonable construction of capital source and the sole subject. This paper investigates the need of the financial subsidies of the establishment of institution from the view of static and dynamic state. The conclusion based on the static state is that the gap between the current subsidy and the peasant’demand is obvious, and it needs a long time to integrate the urban and rural social security. The other conclusion is that the financial support to the new rural cooperative medical service should be increased further and it will not bring pressure to government. This paper conclude the financial policies as below: the responsibilities of financial aid should be refined and cleared, the objective of financial aid should be appropriate, the directions of financial aid should pay attention to balance and development, and the capital source should be enlarged.(8)The implementation of the policies about rural minimum life guarantee increase the security ability, but it still can not satisfy impoverished people’demand, and the treatment and effects between different areas are diversity and imbalance. Based on the calculate of the standards of rural minimum life guarantee by Engel coefficient, this paper consider that our country’financial support to rural minimum life guarantee should be increase, and this paper also put forward the ways to optimize the policies of rural minimum life guarantee, that is, establish the share responsibility for rural minimum life guarantee, and the central transfer payment from the exchequer should be diversity in different area, establish the multivariant financing mechanism which is mainly from public finance, and take the institution construction ways which are based on multiple level.更多还原