辽宁新型农村社会养老保险基础养老金财政负担适度水平研究

发布时间：2018-02-12 09:41

本文关键词： 基础养老金财政收入适度水平　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：辽宁省在振兴东北老工业基地、全面发展经济的进程中，同时也面临着民生问题的挑战。社会保障体系的建立是解决民生问题的关键，随着人口老龄化的日趋严重，新农保制度的不断完善对于保障农村民生的作用更为凸显。辽宁新农保制度的稳健运行及可持续发展的进程，是由政府的财政负担水平决定的。本文将利用政府责任与政府支付等基础理论来探讨新农保基础养老金财政负担适度水平的理论依据，并从财政收入和支出两个视角，对辽宁新农保基础养老金的财政负担适度水平进行测定和比较分析，针对未来的发展提出对策建议，促进新农保基础养老金财政负担支持能力的不断提高。本论文由六个部分组成：第一章介绍了与论文研究内容相关的概念界定及理论基础。首先对基础概念进行界定，其次对政府责任与政府支付理论、社会保障适度水平理论、农村养老保险的财政补偿理论、农村养老保险适度水平理论等进行分析和论述。第二章对辽宁新农保基础养老金现行水平及变化趋势进行了测定和预测。首先对现行新农保基础养老金的制度设计进行了说明分析，其次重点从修正恩格尔系数的新农保适度水平下限、农村恩格尔系数及物价指数变动下的动态适度水平下限两方面入手，对辽宁新农保基础养老金需求的下限进行了测定。第三章具体分析了基于财政收入角度的新农保基础养老金财政负担的适度水平。在对辽宁老年人口及辽宁财政收入的状况进行预测及前文的基础上，从财政收入视角对辽宁新农保基础养老金财政负担适度水平进行测算和分析。第四章具体分析了基于财政支出角度的新农保基础养老金财政负担的适度水平。在建立相关测算模型的基础上，对辽宁新农保基础养老金财政支出水平的适度性进行了检验，并从财政支出视角对辽宁新农保基础养老金财政负担适度水平进行测算和分析。第五章在对新农保基础养老金财政收支负担水平比较分析的基础上，得出结论，从加大财政投入力度、建立动态调整机制、强化明确政府责任、健全监督保障机制四个视角提出对策建议，，以实现新农保基础养老金财政支持的可持续发展。第六章在前文及新出台政策的基础上，对全文做出了结语与展望。
[Abstract]:In the process of revitalizing the old industrial base in Northeast China and developing the economy in an all-round way, Liaoning Province is also facing the challenge of people's livelihood. The establishment of social security system is the key to solve the livelihood problems, and with the aging of the population, the population becomes more and more serious. The continuous improvement of the new rural insurance system plays a more important role in protecting the people's livelihood in rural areas. It is determined by the financial burden level of the government. This paper will use the basic theories such as government responsibility and government payment to discuss the theoretical basis of the appropriate level of the financial burden of the new rural insurance foundation pension, and from the two perspectives of fiscal revenue and expenditure, This paper measures and compares the appropriate level of financial burden of new rural insurance pension in Liaoning Province, puts forward countermeasures and suggestions for the future development, and promotes the continuous improvement of financial burden support ability of new rural insurance foundation pension in Liaoning province. This thesis consists of six parts:. The first chapter introduces the concept definition and theoretical basis related to the content of the thesis. Firstly, it defines the basic concept, secondly, it defines the theory of government responsibility and government payment, and the theory of appropriate level of social security. The financial compensation theory of rural old-age insurance and the theory of appropriate level of rural old-age insurance are analyzed and discussed. In the second chapter, the current level and change trend of the new rural pension in Liaoning Province are measured and forecasted. Firstly, the system design of the new rural insurance basic pension in Liaoning Province is explained and analyzed. Secondly, starting with the lower limit of the new rural insurance moderate level, the rural Engel coefficient and the dynamic moderate level lower limit under the change of price index, the minimum limit of Liaoning New Rural Insurance basic Pension demand is determined. The third chapter analyzes the appropriate level of the financial burden of the new rural insurance pension based on the financial income. On the basis of forecasting the elderly population and the financial income of Liaoning Province, This paper calculates and analyzes the appropriate level of financial burden of Liaoning New Rural Insurance basic Pension from the perspective of financial income. Chapter 4th concretely analyzes the appropriate level of the financial burden of the new rural pension based on the angle of financial expenditure. On the basis of establishing the relevant calculation model, this paper tests the appropriateness of the level of the financial expenditure of Liaoning's new rural insurance basic pension. And from the perspective of fiscal expenditure, this paper calculates and analyzes the appropriate level of financial burden of Liaoning New Rural Insurance Foundation Pension. On the basis of the comparative analysis of the financial burden level of the new rural pension fund, chapter 5th draws the conclusion that, from increasing the financial input, establishing the dynamic adjustment mechanism, and strengthening the clear government responsibility, In order to realize the sustainable development of the new rural insurance basic pension financial support, the author puts forward countermeasures and suggestions from four angles of perfecting the supervision and security mechanism. Chapter 6th on the basis of the previous and new policies, the full text of the conclusion and prospects.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F842.67;F323.89

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