人口与经济

国家新农保制度中政府财政责任的动态评估—基于国际经验的比较分析

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作者：郭光芝¹, 杨翠迎², 冯广刚²

单位： 1. 浙江警察学院治安系, 浙江杭州 310053;
2. 上海财经大学公共经济与管理学院, 上海 200433

关键词：新农保;财政责任;动态评估;比较

分类号：F323.89

出版年,卷(期):页码：2014,35(2):120-128

摘要：

文章通过构建指标体系进行测算,并与部分建立农民养老保险制度的国家进行比较,评估国家新农保制度中政府财政的阶段及总体责任水平。经分析,政府虽然在总量上有能力负担新农保的资金补贴,但在缴费和养老金支出阶段的补贴比例较高;总体责任方面,补贴占养老金总支出的比例也较其他国家高。因此,各地应考虑从制度的设计上鼓励农民选择高缴费档次;使政府在基础养老金及缴费上的补贴标准明晰化,消除农民参保的顾虑;从中央到地方尽快探索建立科学的制度要素增长机制,加强财政责任的可预测性及可控性。

By calculating the index value of index system constructed in this paper and comparative analysis with foreign countries which have independent pension insurance system for farmers, this paper assessed government's responsibilities in the new rural social old-age insurance. This study found that the government can afford subsidies in the aggregate, but the proportion of subsidies was high in the phase of contributions and pension expenses. The proportion of subsidies in the pension expenditure was also higher than other countries' in the aspect of overall responsibility. Therefore, local government should encourage farmers to choose the higher pay grades by system design. The subsidy standards of basic pension and payment should be explicit to eliminate concerns of farmers insured. A scientific growth mechanism of system elements should be explored and established from central to local to strengthen the predictability and controllability of fiscal responsibility.

基金项目：

教育部人文社会科学青年基金项目"城乡居民基本养老保险制度政府财政责任可持续性的研究"(13YJC840012)。

作者简介：

郭光芝,浙江警察学院讲师,经济学博士;杨翠迎,上海财经大学公共经济与管理学院教授;冯广刚,上海财经大学公共经济与管理学院博士研究生。

参考文献：

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[3] 薛惠元.新型农村社会养老保险财政保障能力可持续性评估—基于政策仿真学的视角[J].中国软科学,2012,(5).
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