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我国新型农村社会养老保险制度及实施难点研究

Study on the New Type of Rural Social Pension System and Obstacles in China

【作者】 李晓佳

【导师】 林义;

【作者基本信息】 西南财经大学 , 社会保障, 2010, 硕士

【摘要】 截至2007年底,全国60岁以上老年人口已增长到了1.53亿,占全国总人口的11.6%。到2020年,我国的老年人口预计将达到2.48亿人,老龄化水平达到17.17%。我国已经进入老龄化社会,养老压力越来越大。尤其是在一个农村人口占大多数的中国,随着农业人口老龄化化的加剧,农村地区传统意义上的“家庭养老、土地养老”两道防线受到冲击,农村养老问题变得日益突出。目前党和政府对继续开展农保制度给予了高度重视,并曾在多次重要的会议和文件中强调要探索建立农村居民的社会养老保险制度。中共十六大提出:“有条件的地方,探索建立农村养老、医疗和最低生活保障制度。”这充分说明,建立农村社会保障已经成为我国现阶段农村工作的重要内容之一,是解决“三农”问题的重要途径,是构建和谐社会的重要内容,是建设社会主义新农村的重要举措。因此,新型农村社会养老保险制度的建立不仅关系到农民的生产、生活,也关系到整个国家的经济发展、政治稳定、社会和谐等重大问题。1992年,《县级农村社会养老保险基本方案(试行)》的颁布,确定了在我国开展农村社会养老保险应遵循的基本原则,明确规定把农村社会养老保险制度作为国家保障农民年老时基本生活的制度,使我国农村社会养老保险制度的建立和推广有了政策依据。但是随着经济发展和社会变革的不断深化,《基本方案》逐渐难以适应时代的发展,其内在的缺陷与不足也逐步暴露。例如缺乏财政支持,保障水平过低,制度缺乏稳定性和连续性,基金的安全性和收益性差等等。如何破解中国农民“老有所养”的难题?建立新型农村养老保险制度是最可行的办法。中央前不久决定,新型农村社会养老保险2009年试点范围为全国10%的县(市、区、旗),以后逐步扩大试点,到2020年前基本实现全覆盖。新农保的推进犹如一场及时雨,让老人们看到了希望。基于上述背景,本文内容按如下章节展开:第一章导论阐述论文的选题背景、研究目的和意义,综述了国内外研究动态,提出论文的研究思路和理论方法,指出了可能的创新和不足。第二章农村社会养老保险制度发展历程及经验教训分析本章主要回顾了农村社会养老保险制度发展历程中存在的主要问题,分析了存在这些问题的根本原因,认为我国并没有建立真正意义上的农村社会养老保险制度。第三章国外农村社会养老保险制度的实践比较及启示本章从发达国家和发展中国家两个角度出发,通过对德国、法国、加拿大、日本、巴西、朝鲜、波兰等国家的农村社会养老保险制度分析比较,深入研究了上述国家农村社会养老保险制度建立时机、制度模式、基金筹资渠道、各国社会养老保险制度中所规定的退休年龄、对非农人员及兼业人员措施、土地和国家财政在农村社会养老保险中的作用,得出如下启示:中国建立农村社会养老保险制度必须尊重国情;城乡一元的社会养老保险制度的建立是一个渐进化的过程。在此过程中必须立法先行;政府要发挥重要作用;注重设计制度目标的多重功能,必须增强全体农民的社会保险意识。第四章新型农村社会养老保险制度的试点模式分析本章主要总结了在新型农村社会养老保险试点地区的几种典型模式,包括北京模式、山西模式、陕西模式、江苏模式,并对其与老农保相比的创新之处进行了分析。其创新之处体现在以下四个方面:第一,筹资方式由个人交纳为主、集体补助为辅、国家给予政策扶持向个人缴费、集体补助、政府补贴转变。第二,待遇计发标准不再仅靠个人账户积累。第三参保对象的覆盖范围进一步扩大。第四,衔接了与其他有关养老保险制度的接口。最后简要评价了新农保试点阶段仍然存在的问题。第五章构建新型农村社会养老保险制度的难点分析本章提出了在建设新型农村社会养老保险制度中将面临的几大难点,一是管理体制的问题;是扩大覆盖面的困境,其中影响覆盖面的因素又包括经济水平、制度安排、政府责任和财政风险、社会保险认知度和历史文化传统;三是政府财政转移支付制度不完善,主要存在以下问题:各级政府财政支出责任不明确,转移支付规模小,仅仅依靠专项转移支付,财政转移支付缺乏立法保证;四是基金保值增值难度大;五是新旧农保衔接以及农民工养老安排问题。第六章完善新型农村社会养老保险制度的对策研究本章围绕第五章的难点展开,提出了相应的解决对策和措施。本为提出的对策主要有以下七个方面;第一,加快农村社会养老保险法制建设进程。第二,理顺管理体制,完善执行机构。第三,根据地区差异确定个人缴费额,创新缴费方式,政府对有困难的农民直接给予补贴。第四,通过有效的政策宣传引导,提高农民社会保险意识。第五,构建新型农村社会养老保险财政转移支付制度的建议。第六,新农保与老农保、农民工养老保险制度安排的衔接。第七,改革农村养老保险基金营运制度,建立完善的监督体系。新型农村社会养老保险正在开展试点工作,目前对于新农保问题的研究不多。本文对老农保制度进行了比较系统的回顾分析、总结了国外成功经验和国内新农保试点模式的创新点及不足,在此基础上提出了我国建立新型农村社会养老保险制度的个人见解。创新之处在于:第一,对新农保试点模式的总结分析为提出构建新农保制度的对策研究提供了实践依据。第二,本文具体地分析了建立我国新型农村社会养老保险制度的几大难点,其中包括管理体制未理顺、财政转移支付制度不完善、新农保制度与其它养老制度的衔接难度大、基金没有保值增值途径等等。而目前对新农保的少数研究中,缺少对上述难点有一个全面的、系统的分析。本文将这些难点综合起来全面考虑,把它们作为我国建设新型农村社会养老保险制度区别于世界其他国家,区别于我国之前制度建设的自有特点。第三,本文所提出的完善新型农村社会养老保险制度的对策中考虑到地区差异,创新缴费方式,针对特殊群体提出了灵活的缴费方式。针对研究社会保障财政转移支付的文章本来就不多,而研究新农保财政转移支付的更为鲜见这种情况,本文从建立新农保的财政转移支付角度提出了完善了筹资机制的建议。最后,本文以农民工、纯农户等为代表,根据各个群体的特殊性制定了与新农保不同的衔接方案。

【Abstract】 In the end of 2007,the people over the age of 60 has grown to 1.53 million, accounting for 11.6% of the total population, By 2020, China’s elderly population is expected to reach 2.48 millions.The level of aging reached 17.17%.China has entered the aging society, and pension is.under increasing pressure.With the aging of the population of agricultural intensification, two line of defense-the traditional sense of "family pension, land retirement"-is affected in rural areas,rural old-age problem has become increasingly prominent. At present the party and government gives a high degree of attention on the continuation of rural social pension system and has served in many important meetings and documents that stressed the need to explore the establishment of the rural social endowment insurance system.The 16th cpc national congress has put forward:"second to explore the establishment of pension, health care and the minimum subsistence guarantee system." This fully shows that the establishment of social security system has become an important part of china’s rural work at this stage.Therefore,the new type of rural social pension system is established not only to farmers production and living, but also of the entire country’s economic development, political stability, social harmony and other issues.In 1992,the issuance of Basic of Rural Social Pension in Country(Tried) defined the basic principles of establishing rural social pension insurance system. With the development of society and economy, the basic scheme does not keep pace with times any long, and its own defects have exposed.Base on the above background, the main contents of this paper are summarized below:Chapter One,introduction. This chapter sets out the background, research purpose and significance,an overview of international research developments, presents research papers ideas and theoretical methods,and points out the possible innovations and shortcomings. Chapter Two,the evolutional process of rural social pension system in china and the analysis of lessons learned.This chapter mainly reviews the development of rural social pension system for the course of the main problems, analyzes the root causes of these problems.Finally the author holds that our country did not establish a true sense of rural social pension system.Chapter Three, a comparison of the International rural social pension system. The chapter analyses and compares the rural social endowment insurance system of Germany, France,Canada, Japan, Brazil,Korea Poland from the perspective of both developed and developing countries.It studys the time of establishment of rural social pension system,system model,the fund sources of funding, national social pension system set forth in the retirement age, for non-agricultural workers and part-personnel measures, the role of land and the state finance in the rural social old-age insurance.Revelations are as follows:China which establishes rural social pension system must respect the conditions recognizes this is a gradual process-oriented. In this process, legislation is needed first; the government should play an important role;government focus on the design objectives of the multiple functions of the system, we must enhance the awareness of all the social insurance of farmers.Chapter Four, new type of rural social pension system is modeled on a pilot. This chapter summarizes the several typical patterns of new type of rural social pension pilot,including the Beijing model, Shanxi mode, Shanxi mode,Jiangsu model.Its innovations embodied in the following four aspects:first, means of financing to pay mainly by individuals, collective benefits and supplemented by the state to give policy support changes in government subsidies.Second, the treatment standards for total fat accumulation of individual accounts are no longer alone. Third, participants to further expand the coverage of the object. Fourth, the convergence with other relevant pension system interface.Finally, it points out the problems of new type of rural social pension on a pilot.Chapter Five, obstacles of new type of rural social pension system.The present chapter points out construction of new rural social endowment insurance system will face several major obstacles.First, management system issues.Second, is coverage of the plight of the factors.These factors are economic level, institutional arrangements,government accountability and fiscal risks,social insurance awareness and historical and cultural traditions.Third, government’s fiscal transfer payment system is imperfect, mainly in the following questions;the responsibility of all levels of government expenditure is not clear, a small scale of special transfer payments, and a lack of legislation. Fourth, it is difficult to increase the value of the Fund. Fifth, a convergence of new-type and old-type rural social pension, as well as migrant workers, landless farmer’s pension arrangements.Chapter Six, the measures of improving the new type of rural social pension system. This chapter puts forward corresponding countermeasures and measures surrounding the content of chapter five.The proposed measures are mainly for the following seven aspects:first to speed up the legal system of rural social pension. Second, improving the management structure and enforcement agency. Third, according to regional differences to determine the amount of individual contributions,innovative forms of payment,the government provides subsidies directly to farmers.Fourth, to enhance the awareness of social insurance of farmers through effective policy advocacy guide.Fifth, to improve the rural old-age insurance system in the financial transfer payment policy. Sixth, the interface between new type of rural social pension and old-type pension, migrant workers, landless peasants arrangements for old-age insurance system interface. Seventh, the reform of rural social pension fund operating system, and establishing the supervision system.There are few research on new type of rural social pension system. In this paper,,the author reviews the old type of rural social pension system in a relatively systematic retrospective analysis, sums up the successful experiences of foreign and domestic new pilot model and defects, gives personal opinions.Innovations are as follows:First, the presentation of pilot model of the new type of rural social pension,which provides practical basis for building new type of rural social pension system.Secondly, this paper specifically analyzes the obstacles of establishing new type of rural pension system.For example, the financial transfer payment system is imperfect, the interface with pension system is difficult, there is no way to preserve and increase the value-added.At present, there are the above-mentioned obstacles lack of comprehensive and systematic analysis. This article will take full account of these obstacles together. The construction of new type of rural social pension system in china is different from other countries, and distinct from the system prior to the construction of China’s own characteristics.Thirdly, the author makes suggestions on improving pension system. The author points out flexible forms of payment made for specific groups taking into account regional differences,while there is rare study of new type rural social pension financial transfer payment.This article gives suggestions on improving funding mechanism from the angles of establishing financial transfer payments.Finally, regarding landless peasants,migrant workers,Chun Nonghu as the representatives, the article develops the interface program according to the particularity of each group.

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