【作者】 苑梅；

【导师】 寇铁军；

【作者基本信息】 东北财经大学 ， 财政学， 2011， 博士

【摘要】 我国目前的经济结构和特殊的城乡二元结构决定了我国农村居民的社会养老问题已经迫在眉睫。城市化过程中,少子老龄化、农村劳动力转入城市、城市迁居趋势和家庭结构核心化①等因素导致农村老年人口的生存风险正日益凸显,非农化和城镇化进程等使农民对社会养老保险的需求大大提高,因此,重视并全面开展农村社会养老保险工作已成为理论工作者和实践工作者一项艰巨的任务。在此背景下,我国于2009年9月出台了《关于开展新型农村社会养老保险试点的指导意见》(简称“新农保”全国试点②),“新农保”在惠农上倾向于更多的农民,因为从经济来源角度衡量,农村社会养老保险实行国家财政全额支付最低标准基础养老金,筹资方面实行个人缴费、集体补助、政府补贴相结合的方法。本文通过回顾国内外相关历史研究文献、界定和概述相关概念和理论基础,在借鉴典型国外农村社会养老保险制度、总结各典型农村社会养老保险制度发展中的问题与经验基础上,分析我国“老农保”政策制定和实施中的问题、影响因素及原因,同时分析“新农保”制度的优点、缺陷及原因,指出农村社会养老保险制度的设计原则、实现步骤及各步骤要解决的关键问题,提出政府财政支持是建立我国农村社会养老保险制度的现实选择。通过本文研究,从理论意义来看,可以拾遗补缺,为建立适合我国国情的农村社会养老保险制度提供理论参考。从实用价值来看,农村养老保险依托国家强大的经济实力与财富积累,通过国家财政的收入再分配手段可以基本保障农民的老年基本生活甚至是较高水平的生活,促进现代农业经济效益的稳定提高和增长,这种良性的社会收入再分配方式可以给农民带来希望和感动。总之,建立农村社会养老保险制度是加快建立覆盖城乡居民的社会保障体系的重要组成部分,能为确保农村居民基本生活、推动农村减贫和逐步缩小城乡差距、维护农村基本稳定、消除农村贫困,尤其是消除农村老年贫困现象、为农村老年人提供一定的基本生活保障等带来较大好处。在研究方法上,本文运用经济学、管理学、人口学、社会学、统计学等诸多学科知识,通过采用实证、规范、比较、精算分析等研究方法,全面、系统地论证政府财政支持是建立我国农村社会养老保险制度的现实选择,并以此为基础重新界定我国政府在农村社会养老保险制度中的财政责任,提出试图从财政补贴、转移支付、财政管理、财政预算、财政监督等多角度建立我国可持续发展的农村社会养老保险制度的政策建议。本文共分7章,主要研究内容如下：第1章,导论。本章阐述了论文的研究背景与意义、国内外研究文献综述、研究方法与可能存在的创新之处。同时,对传统农村家庭养老、农村社会养老、“老农保”与“新农保”、农村人口以及农村社会养老保险的性质进行了简要的说明。第2章,农村社会养老保险制度相关的理论基础及政府责任与财政行为。本章首先从理论基础角度,诸如福利经济学派关于养老保险的理论、收入再分配理论、政府父爱主义理论、公共产品理论、公共财政理论、贝弗里奇计划等论述农村社会养老保险制度的理论依据。其次,从应用研究角度,阐述农村社会养老保险制度建设中的政府责任与财政行为,为理解和构建我国可持续发展的农村社会养老保险制度提供可靠的借鉴。第3章,我国农村社会养老保险制度的现实分析。本章首先介绍我国农村社会养老保险的制度沿革,其次对我国“老农保”和“新农保”实施效果进行比对,指出“老农保”的不足和“新农保”的缺陷,最后讨论“新农保”制度实施存在缺陷的原因。第4章,农村社会养老保险的国际经验及借鉴。本章首先从建立背景、基本养老保险制度安排、养老保险替代率和水平、有法可依的政策环境和财政支持等方面分析了部分典型国外农村社会养老保险制度,得出国外农村社会养老保险制度的共同特征即政府财政支持、构建过程的渐进性、完善的立法保障、财政监督等重要启示。第5章,建立我国农村社会养老保险制度的总体设计。这一章首先介绍农村社会养老保险制度总体框架的设计原则；其次介绍我国农村社会养老保险制度的目标模式选择；再次介绍适合我国农村经济发展的养老保险制度的实现步骤与要解决的关键问题；最后得出政府财政支持是建立我国农村社会养老保险制度的现实选择的结论。第6章,可持续发展的农村社会养老保险制度的需求和供给主体分析。这一章主要介绍需求主体和供给主体的成本意愿和经济能力。首先从养老保险的资金筹集模式即现收现付制和完全积累制的精算模型角度,在确定养老金给付和确定缴费率下分析农村社会养老保险需求主体和供给主体的成本意愿和经济可行性,重点对财政补贴的成本意愿和经济能力进行分析,最后明确构建具有中国特色的农村社会养老保险制度的财政支持可行性。第7章,我国农村社会养老保险制度可持续发展的财政政策研究。这一章提出解决我国可持续发展的农村社会养老保险制度财政责任问题的关键方法。首先分析养老保险负担系数、稳妥清偿历史债务等,指出养老保险的财政支持力度。其次,从构建合理的各级政府之间财政关系、构建财政补贴机制、构建可持续发展的农村社会养老保险财政转移支付制度和建立财政备付金、构建农村社会养老保险制度基金筹集的政府财政引导机制、编制社会保障预算,建立农村基本养老保障基金财政专户、树立社会保障财政危机战略管理理念、完善社会保障资金财政监督等方面提出建立农村社会养老保险制度的财政政策建议。最后探讨构建我国农村社会养老保险制度的其他配套措施。本文可能存在的创新之处是：全文以政府责任和财政职能为主线,从公共产品视角研究农村社会养老保险问题,分析了个人、集体和国家三者的支付意愿和经济能力,强调政府财力具备可行性条件下,各级政府的主导责任和政府财政的“最后承担者”作用,通过制度安排和财政支持才能最终实现建立城乡一体化的、可持续发展的农村社会养老保险制度的目标。本文的不足之处在于没有进行大规模社会调研,对构建我国农村社会养老保险制度的认识尚不透彻,需要以后作更深一步研究。更多还原

【Abstract】 China’s current economic structure and the special dualistic structure of cities and towns suggest that the pension issue for China’s rural residents has been extremely urgent to be solved. During the urbanization, the risk for the survival of rural aging is increasingly serious due to the factors such as the decrease of sons’birth, the aging of rural population, the labor transform to cities, the tendency of removing to cities, the increase of nuclear family members and so on. Meanwhile the process of non-agriculture and urbanization makes the demands of peasants for social pension increase greatly. So it has been a hard mission for theoretical and practical operators to emphasize and expand the pension in China’s rural society entirely. Under such circumstances, in September 2009 the State Council of China issued the document of The Guidance of Expanding Pilot Projects for the New Type of Rural Social Pension (hereinafter referred to as the New Rural Pension). The New Rural Pension (NRP) is more inclined to farmers in the policies of favoring farmers, which is shown from the angle of economic resources by the fact that the pension system in rural societies offers the minimum amounts of pension paid by China’s fiscal department and that personal pay, group supply and governmental subsidy are combined in financing. The paper reviews the related historic researches and definition, introduces the related concepts and theoretical fundamentals briefly, analyzes the problems, elements and causes when setting and implementing the policies of rural pension in the past and the advantages, disadvantages and causes of the NRP on the basis of including problems countries encounter and experience in developing rural pension system from learning foreign pension systems, points out the drafting principles, implementing steps and key issues of the rural pension system, and raises that the governmental fiscal support is the practical choice for building China’s rural pension system.The paper, from the theoretical angle, can make good omissions and shortcomings to offer theoretical references for establishing a pension system corresponding to China’s situations while from the practical value the paper believes that the rural pension can guarantee the minimum or even higher requirements in the aged peasants’daily lives through redistributing the national fiscal revenues and promote the stable improvement and growth in modern agricultural economic benefits, backed by the national strong economic power and wealth accumulation. The sound redistribution of social incomes brings peasants hopes and moves. In a word, building the rural pension system is an important part to speed up the construction of social security system covering all the residents in cities and towns and brings goods to ensuring the peasants’daily lives, cutting down the population of the poor, shortening the gap between residents in cities and towns, maintaining the fundamental stability in rural areas, and eliminating rural poverty especially eliminating the phenomenon of the aged in rural areas.Using many researching methods such as empirical analysis, specification, comparison, actuarial analysis and so on in combination with skills in economics, management, demography, sociology and statistics, the paper argues that the governmental fiscal support is the practical choice for building China’s rural pension system completely, on the basis of which the paper redefines fiscal responsibilities of China’s government in the rural pension system, raises the attempt to build China’s sustainable pension system in the rural society from the angle of fiscal subsidies, transfer payment, fiscal management, fiscal budget and fiscal supervision.The paper is organized by the following seven parts:Part 1 is introduction in which the paper tells about the research backgrounds and meanings, document summaries home and abroad, research ways and innovations.Part 2 is theory evidence for the rural pension which discusses the governmental responsibilities and fiscal behaviors from the theoretical angle of welfare economics, income redistribution, government paternalism, public products, and Beveridge，s project which are reliable to understand and construct China’s sustainable pension system in the rural society.Part 3 is practical analysis of pension system in China’s rural society which begins from introducing the evolution of China’s rural pension, points out the deficiency of "the old rural pension system" and the disadvantages of "the new rural pension system’" by comparing the implementing results between the two systems and discusses the causes of disadvantages in implementing the NRP.Part 4 is international experiences and references of pension in rural societies which concludes the common character of the pension systems in foreign rural societies, say public fiscal support, graduation of construction, perfect legislative guarantee, fiscal supervision by analyzing some foreign rural pension systems from the establishment background, fundamental pension arrangement, substitution rate and level of pension, lawful policy environment and fiscal support.Part 5 is overall draft of building China’s rural pension system which introduces the overall frame and drafting principles of the NRP first, followed by the choices of target model in the NRP, implementing steps and key issues to build a pension system fitting China’s rural economic development and the conclusion that the governmental fiscal support is the practical choice for establishing China’s rural pension system.Part 6 is workable research in government finance for the sustainable development of the rural pension system which analyzes the willing costs and economic feasibility between demand and supply subjectivities in the rural pension from the angle of the financing model—— the actuarial model under PAYG and total accumulation system after fixing the pension pay and its rate, especially analyzes the fiscal total scale and fiscal burden abilities and raises the concrete draft of constructing a Chinese-style pension system in the rural society.Part 7 is researches on sustainable fiscal support policies in China’s rural pension system that offers the key ways to solve the problems of China’s fiscal responsibilities. The paper first points out the fiscal support, analyzing the dependency coefficient and steadily clear off historic debts. Then it raises fiscal support for the pension, beginning from constructing reasonable fiscal relationships between governments at all levels, the mechanism of fiscal subsidy, fiscal transfer payment of the rural pension system for sustainable development and fiscal excess reserves, and the governmental fiscal guidance mechanism of financing for the rural pension, and drafting social security budget to opening special fiscal accounts of the rural pension funds, to forming strategic management ideas of fiscal crises in social security and to perfecting fiscal supervision of social security funds. At last, the paper discusses the related supporting measures of constructing China’s rural pension system.Taking governmental responsibilities and fiscal functions as the main clue in the introduction and analyses, the paper presents the innovation that the paper researches the issues in the rural pension from the angle of public products, analyzes the payment willing and economic capabilities of individuals, groups and the nation, emphasizes the guidance responsibilities of governments at all levels and "final undertakers’" functions of government finance under the condition of the government’s sufficient treasury power, and raises the sustainable rural pension system with integration of urban and rural areas can be realized by mechanism arrangements. The inadequacy of the paper is that it is not finished on enormous social researches, which leads to no sound understanding of constructing China’s rural pension system that should be done further in the future.更多还原