新型农村社会养老保险财政补贴政策研究

发布时间：2018-04-20 04:33

本文选题：新型农村社会养老保险 + 财政补贴　；参考：《东北财经大学》2014年博士论文

【摘要】：社会养老保险是一项保障退休老年人基本生活需求的重要制度安排。建国以来,我国在城镇逐渐建立了较为完备的社会养老保险制度,而农村社会养老保险却长期处于缺失状态。在农村人口老龄化、家庭结构核心化、土地保障功能弱化的背景下,我国从20世纪80年代便展开了对农村社会养老保险的探索。然而,由于政府财政补贴的缺位,当时的农村社会养老保险发展极为缓慢。在新的形势下,2009年9月,国务院颁布了《关于开展新型农村社会养老保险试点的指导意见》(简称《指导意见》),决定从2009年起开展新型农村社会养老保险试点,标志着我国农村社会养老保险制度建设进入了全新的时代。新农保的崭新之处在于首次确立了政府的筹资主体地位,尤其是明确了政府财政补贴责任。近几年来,新农保试点在政府财政补贴的支持下取得了前所未有的发展,2012年基本实现了制度全覆盖,比预期目标提前了近十年的时间。作为新农保制度的重要构成部分,新农保财政补贴政策的确立不仅对改变农村居民心理预期,促进城乡公共服务均等化发挥了重要的作用,而且对增加农村居民收入,应对人口老龄化也具有重大的意义。然而,任何一项政策都是一把双刃剑,新农保财政补贴政策亦不例外。财政补贴政策若制定不当,将会带来严重的负面影响,危及新农保制度持续发展。我国新农保财政补贴政策确立时间晚,政府真正承诺并以制度化形式给予新农保财政补贴仅有4年多的时间,不论是从学理上还是从实践上,当前对新农保财政补贴政策的研究有待深入。如作为政策客体的农村居民对新农保财政补贴政策的认知度和满意度如何?新农保财政补贴政策会对农村居民参保行为带来怎样的影响?基于政府维度分析,新农保财政补贴筹资责任分担政策是否公平,财政补贴支出效率如何,财政补贴支付能力能否可持续?基于此,本文以新农保财政补贴政策为研究对象,按照“文献分析→分析框架构建→实证分析→政策优化”的逻辑思路,综合运用公共政策学、公共经济学、管理学等学科研究范式,结合河南省首批21个新农保试点地区的问卷调查数据,围绕新农保财政补贴政策,从农村居民和政府两个维度对新农保财政补贴政策展开系统、深入地研究。本文共分为9章,各章主要内容如下：第1章,绪论。论述了选题的研究背景与研究意义,界定了相关核心概念,述评了选题的国内外研究现状,展示了全文的研究思路,介绍了采用的研究方法,凝练出了本文的创新点,并指出了本文研究的不足。第2章,新农保财政补贴政策分析框架。本章为实证分析提供理论分析基础和逻辑思路。本部分首先阐释了公共物品、外部效应、财政补贴等理论为分析框架构建提供理论支撑。其次,根据公共政策系统分析模型,确定分析框架的研究维度,并明确各维度的具体研究内容和路径,进而构建新农保财政补贴政策分析框架。第3章,新农保财政补贴政策的演进与现状。基于政府财政补贴责任视角,本文将我国新农保财政补贴政策演进划分为以下三个阶段：老农保财政补贴政策缺失阶段、地方政府新农保财政补贴政策探索阶段以及新农保财政补贴政策确立阶段,并对不同阶段的新农保财政补贴政策进行考察和总结。同时,阐释了现行新农保财政补贴政策的内容,对我国各省新农保基础养老金和缴费补贴政策进行了梳理和分类。最后,从国家和省际层面的考察了新农保财政补贴的投入状况。第4章,新农保财政补贴政策的认知度与满意度分析。本部分以河南省首批21个新农保试点地区的问卷调查数据为基础,考察了农村居民对新农保财政补贴政策的认知度和满意度。研究结果表明,农村居民对新农保财政补贴政策的认知大多处于“了解一些”的状态,认知质量比较低。基于Orderd Probit模型分析,发现个人特征中的年龄分组、学历、实际收入和自评健康对新农保政策满意度具有显著影响,“养老金发放标准认知度”和新农保政府责任评价对政策满意度产生正向影响,而“养老保险保障效果评价”则产生负向影响。因而,应创新新农保制度的宣传方式,增强宣传针对性,提高新农保财政补贴政策的认知度。同时,政府应通过提高养老金待遇标准和确保新农保制度的连续性,提升新农保财政补贴政策满意度。第5章,新农保缴费补贴政策对参保行为的影响分析。本章首先从宏观和微观两个层面分析农村居民参保缴费标准水平,发现大多省份农村居民普遍选择低缴费标准档次参保的现象。从省域和不同收入组两个层面考察农村居民参保支付能力,发现诱发低档次参保行为的关键因素而非支付能力。在构建项目投资收益模型的基础上,分析了“一刀切”和“差异化”缴费补贴政策对各缴费档次收益率的影响,结果显示,二者均产生了负向激励效应,表明现行新农保缴费补贴政策诱发并加剧了低档次参保行为。为鼓励农村居民选择较高的缴费标准参保,可变定额补贴制为比率补贴制,并持续实现农民增收。第6章,新农保财政补贴筹资责任分担政策的公平性分析。本部分首先对新农保财政补贴筹资责任多级分担进行理论阐释。其次,在考察新农保中央政府财政补贴筹资责任分担政策的基础上对其公平性进行分析。最后,归纳出新农保地方政府财政补贴筹资责任分担政策的类型：一视同仁型、区别对待型和相机行事型,并分别对这三类新农保财政补贴筹资责任分担政策的公平性进行分析。研究结果发现,现行新农保财政补贴筹资责任分担政策存在一定的不公平性,致使农村人口比重高、财力相对较弱的基层政府不得不承受较重的筹资责任。因而,上级政府应以基层政府行政区域内的财政收入、农业人口规模、人均财政收入等一系列客观经济社会指标为关键参数,通过制定财政补贴计发公式来确定财政补贴金额以确保筹资责任分担的公平性。第7章,新农保财政补贴支出效率分析。为核算新农保财政补贴支出效率,本章引入了数据包络分析方法,并基于CCR模型和BCC模型,分别测算了我国各省新农保财政补贴支出的综合效率、纯技术效率和规模效率三种效率分值。研究结果表明,我国各省和不同区域的财政补贴支出效率表现出显著的差异性。在此基础上,分别核算了各决策单元的松弛变量和投影值。同时,利用测算出的综合技术效率分值,进一步通过随机效应Tobit模型分析了新农保财政补贴支出效率的影响因素。实证结果显示,各省农村总人口占全国总人口的比重、人均生产总值对新农保财政补贴支出效率有微弱的负影响,但人均财政收入具有正向的影响。区域和财政补贴政策两个虚拟变量对新农保财政补贴支出效率不具有显著的影响。第8章,新农保财政补贴支付能力的可持续性分析。基于供给方和需求方双重视角展开分析,从时间、空间两个层面系统考察了我国新农保财政补贴支付能力状况。研究结果显示,现行新农保制度框架下,不论是中央政府与各省新农保财政补贴支付能力,还是东部与中西部地区新农保财政补贴支付能力都是可持续的,尤其是中央政府财政补贴支付能力较强,可进一步提高新农保基础养老金标准。在未来养老金待遇调整的情形下,整体上我国新农保财政补贴支付能力仍是可持续的,东部和中西部地区新农保财政补贴支付能力较强。尽管中央政府新农保财政补贴支付能力有一定的压力,但仍没有超过临界线,只要未来我国经济发展基本面较好,新农保财政补贴支付能力是可持续的。第9章,主要结论、政策建议及研究展望。在上述研究的基础上,本部分归纳出全文主要结论,提出完善新农保财政补贴政策的若干建议,最后提出未来研究方向。本文创新之处主要体现在以下几个方面： (1)构建了新农保财政补贴政策分析框架。目前,有关新农保财政补贴政策的研究较为零散,尚未建立系统、可行的新农保财政补贴政策分析框架,因而,制约了对新农保财政补贴政策全面、深入地研究。本文依据公共政策系统分析模型,围绕着新农保财政补贴政策,将政策客体——农村居民和政策主体——政府同时纳入分析框架之中,打破以往将农村居民和政府剥离开来而单独分析的研究范式的束缚。将基于政策客体——农村居民维度的分析和基于政策主体——政府维度的分析作为分析框架两条并行的研究脉络,以实现对新农保财政补贴政策的系统研究。 (2)在农村居民参保行为方面,突破以往仅仅研究是否参保的窠臼,本文详细刻画了新农保试点过程中农村居民低档次参保行为,深入探讨了新农保缴费补贴政策对农村居民低档次参保行为影响的内在机制和作用机理。 (3)在归纳新农保财政补贴筹资责任分担政策类型的基础上,全面分析了中央和地方政府新农保财政补贴筹资责任分担政策的公平性,实现了对现有研究的细化和深化。同时,财政补贴支出效率测算是新农保财政补贴政策研究的难点,且现有文献多从定性角度来探讨财政补贴支出效率,本文尝试运用数据包络分析方法对新农保财政补贴支出效率进行量化分析,丰富了已有研究内容。
[Abstract]:Social endowment insurance is an important institutional arrangement to guarantee the basic living needs of retired elderly people. Since the founding of the people's Republic of China, a relatively complete social endowment insurance system has been set up in the cities and towns, while the rural social endowment insurance has been in a state of lack for a long time. Under the background, China began to explore the rural social endowment insurance in 1980s. However, because of the lack of government financial subsidies, the development of rural social endowment insurance was very slow. In the new situation, in September 2009, the State Council promulgated the guiding opinions on the pilot of the new rural social endowment insurance. The new rural social endowment insurance system has entered a new era in the rural social endowment insurance system in China since 2009. It is a new place for the new agricultural insurance system, which is the first establishment of the government's fund-raising main position, especially the government's financial subsidy responsibility. In recent years, the new agricultural insurance test has been made. As an important component of the new agricultural insurance system, the establishment of the new agricultural insurance subsidy policy is not only to change the psychological expectation of the rural residents, but also to promote the equality of urban and rural public service as the important component of the new agricultural insurance system, which has achieved unprecedented development under the support of the government financial subsidies. In 2012, the system was fully covered and nearly ten years earlier than the expected target. It has played an important role and has great significance for increasing the income of rural residents and coping with the aging of the population.
However, any policy is a double-edged sword, and the financial subsidy policy of the new agricultural insurance is no exception. If the financial subsidy policy is unmade, it will bring serious negative effects and endanger the sustainable development of the new agricultural insurance system. The government has made a real commitment and institutionalized form to give new agricultural insurance to the new agricultural insurance policy. For more than 4 years, the research on the financial subsidy policy of the new agricultural insurance has to be deeply studied, whether from academic or practical, such as how the rural residents' recognition and satisfaction of the new agricultural insurance subsidy policy as the object of the policy? On the basis of government dimension analysis, whether the financing responsibility sharing policy of the new agricultural insurance subsidy is fair, the efficiency of the financial subsidy expenditure and the sustainability of the financial subsidy payment ability? Based on this, this paper takes the new agricultural insurance subsidy policy as the research object, according to the "literature analysis, analysis framework construction, empirical analysis and policy optimization". The logical train of thought, combining the research paradigm of public policy science, public economics and management, combined with the questionnaire survey data of the first 21 new agricultural insurance pilot areas in Henan Province, revolves around the new agricultural insurance subsidy policy, and studies the new agricultural insurance policy subsidy policy from two dimensions of rural residents and the government.
This article is divided into 9 chapters, and the main contents of each chapter are as follows:
The first chapter, introduction, discussed the research background and significance of the topic, defined the relevant core concepts, reviewed the research status of the topic at home and abroad, showed the research ideas of the full text, introduced the research methods adopted, condensed out the innovation points of this paper, and pointed out the shortcomings of this study.
The second chapter, the financial subsidy policy analysis framework of new agricultural insurance. This chapter provides theoretical analysis and logical thinking for empirical analysis. This part first explains the theory of public goods, external effects, financial subsidies and other theories to provide theoretical support for the analysis of the framework. Secondly, according to the analysis model of public policy system, the research dimension of the analytical framework is determined. And clear the specific content and path of each dimension, and then construct the new rural endowment insurance subsidy policy analysis framework.
The third chapter, the evolution and status quo of the new agricultural insurance subsidy policy. Based on the perspective of government financial subsidy responsibility, this paper divides China's new agricultural insurance subsidy policy into the following three stages: the lack of the financial subsidy policy of the old farmers, the exploration stage of the local government new agricultural insurance subsidy policy and the establishment of the new agricultural insurance subsidy policy. At the same time, the new financial subsidy policy of new agricultural insurance in different stages is reviewed and summarized. At the same time, the content of the current new agricultural insurance subsidy policy is explained, and the basic pension and payment subsidy policies of the new agricultural insurance in all provinces are combed and classified. Finally, the input form of the new agricultural insurance subsidy is examined from the national and inter provincial levels. Condition.
The fourth chapter, the recognition and satisfaction analysis of the new agricultural insurance subsidy policy. Based on the questionnaire survey data of the first 21 new agricultural insurance pilot areas in Henan Province, this part investigates the awareness and satisfaction of rural residents on the new agricultural insurance subsidy policy. The results show that the rural residents' cognition of the new agricultural insurance subsidy policy is large. Based on the Orderd Probit model, it is found that the age grouping, education, actual income and self-assessment health have a significant impact on the satisfaction of the new agro insurance policy based on the analysis of the Orderd model. There is a positive influence, while the evaluation of the security effect of the pension insurance has a negative impact. Therefore, we should innovate the propaganda mode of the new agricultural insurance system, enhance the publicity and raise the awareness of the new agricultural insurance subsidy policy. At the same time, the government should improve the new agricultural insurance subsidy by raising the standard of pension treatment and ensuring the continuity of the new agricultural insurance system. Stick to policy satisfaction.
The fifth chapter, the analysis of the impact of the new agricultural insurance payment subsidy policy on the participation of the insured. This chapter first analyzes the standard level of the rural residents' participation in the insurance payment from the macro and micro levels, and finds that the rural residents in most provinces generally choose the standard of low payment standard to participate in the insurance. From the provincial and the different collection groups, the rural residents' participation in insurance payment is investigated in two aspects. On the basis of the construction of the project investment income model, the influence of the "one knife" and "differential" payment subsidy policy on the rate of income is analyzed. The results show that both of the two have a negative incentive effect, indicating the current payment of new agricultural insurance. In order to encourage rural residents to choose a higher standard of payment, the variable quota subsidy system is the ratio subsidy system, and the farmers' income increases continuously.
The sixth chapter, the fairness analysis of the new agricultural insurance financial subsidy responsibility sharing policy. The first part of this part of the new agricultural insurance financial subsidies multi-level sharing of the theoretical interpretation. Secondly, on the basis of the investigation of the new agricultural insurance central government financial subsidy responsibility sharing policy on the basis of its equity analysis. Finally, the new agricultural insurance places are summed up. The types of government financial subsidy responsibility sharing policies: the same type, different treatment type and acting type, and the fairness of the three kinds of new agricultural insurance financial subsidy responsibility sharing policy respectively. The grass-roots government, which has a high proportion of rural population and relatively weak financial resources, has to bear a heavy responsibility for financing. Therefore, the higher government should take a series of objective economic and social indicators, such as the financial income in the administrative region of the grass-roots government, the scale of the agricultural population, and the per capita financial income as the key parameters, and determine the wealth by formulating the financial subsidy formula. The amount of government subsidies to ensure the fairness of financing responsibility sharing.
The seventh chapter, the efficiency analysis of the new agricultural insurance subsidy expenditure. In order to calculate the efficiency of the new agricultural insurance subsidy expenditure, this chapter introduces the data envelopment analysis method, and based on the CCR model and the BCC model, calculates the comprehensive efficiency of the new agricultural insurance subsidy expenditure in the provinces of our country, the pure technical efficiency and the scale efficiency of three kinds of efficiency values. The financial subsidy expenditure efficiency of various provinces and regions in China shows significant differences. On this basis, the relaxation and projection values of each decision unit are calculated respectively. At the same time, the impact of the efficiency of the new agricultural insurance subsidy expenditure is analyzed by the random effect Tobit model. The empirical results show that the total population of the rural areas in the provinces accounts for the proportion of the total population of the country, and the per capita GDP has a weak negative impact on the efficiency of the new agricultural insurance subsidy expenditure, but the per capita fiscal revenue has a positive impact. The two virtual variables of the regional and financial subsidy policies have no significant impact on the efficiency of the new agricultural insurance subsidy.
In the eighth chapter, the sustainability of the new agricultural insurance subsidy capacity is analyzed. Based on the dual perspective of the supply side and the demand side, the status of the financial subsidy capacity of new agricultural insurance in China is systematically investigated from two aspects of time and space. The results show that the current new agricultural insurance system frame is the central government and the new agricultural insurance in the provinces. The capacity of subsidized payment is still sustainable in the East and the central and western regions, especially the ability of the central government to pay more financial subsidies, which can further improve the basic pension standard of the new agricultural insurance. In the case of the pension treatment adjustment in the future, the financial subsidy capacity of the new agricultural insurance system in China is still the whole. Sustainable, the financial subsidies for new agricultural insurance in the eastern and western regions have a strong ability to pay. Although the central government's new agricultural insurance subsidy payment capacity has certain pressure, it still does not exceed the boundary line. As long as the future of our country's economic development is better, the financial subsidy and payment ability of the new agricultural insurance system is sustainable.
The ninth chapter, the main conclusions, policy recommendations and research prospects. On the basis of the above research, this part summarizes the main conclusions of the full text, puts forward some suggestions to improve the new agricultural insurance subsidy policy, and finally puts forward the future research direction.
The innovations of this paper are mainly reflected in the following aspects:
(1) construction of the financial subsidy policy analysis framework for new agricultural insurance. At present, the research on the new agricultural insurance subsidy policy is relatively scattered, has not yet established the system, the feasible new agricultural insurance financial subsidy policy analysis framework, therefore, restricts the new agricultural insurance subsidy policy comprehensive, deep into the land research. This article is based on the public policy system analysis model, circumference. The policy object, the rural residents and the policy subject - the government - the government, has been incorporated into the analytical framework to break the constraints of the research paradigm that has been separated by the rural residents and the government alone. The analysis of government dimension is the two parallel research framework of the analysis framework, in order to achieve a systematic study of the new rural social security subsidy policy.
(2) in the aspect of rural residents' participation in insurance, breaking through the past only research on whether to participate in insurance, this paper describes in detail the low level participation of rural residents in the pilot process of the new agricultural insurance, and explores the internal mechanism and mechanism of the impact of the new rural residents' payment subsidy policy on the low level participation of rural residents.
(3) on the basis of summarizing the types of financing responsibility sharing policy of new agricultural insurance subsidies, the fairness of the central and local government new agricultural insurance financial subsidy responsibility sharing policy is analyzed comprehensively, and the existing research is refined and deepened. Meanwhile, the calculation of the efficiency of the financial subsidy expenditure is the difficult point of the study of the new agricultural insurance subsidy policy. The existing literature mainly discusses the efficiency of financial subsidy expenditure from the qualitative angle. This paper tries to quantify the efficiency of the new agricultural insurance subsidy expenditure by the method of data envelopment analysis, which enriches the existing research content.

【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F323.89;F842.67;F812.8

【参考文献】