摘要
从公共财政视角来探讨农村社会养老保险制度建立过程中所遇到的一些突出问题以及相应解决措施。首先,基于我国已经进入老龄化社会的现实背景,提出建立和完善农村社会养老保险制度的必要性和紧迫性;而后,基于公共财政角度分析制度运行过程中存在的一些问题;接着提出相应的解决措施:一是基于农村社会养老保险这一公共产品属性,明确和强调政府在农村社会养老保险制度中的主体责任及其主体责任的实现机制。二是充分发挥财政的重要经济职能,进一步完善现行的农村社会养老保险制度。
This paper firstly points out that the establishment of the rural social endowment insurance system is urgently required in this aging society;then puts forward the problems existing in the establishment of the rural social endowment insurance system from perspective of public finance,and lastly suggests the countermeasures: on one hand,the responsibility of government should be clarified and emphasized,on the other hand,the public finance should be given a full play,thus to improve the existing rural social endowment insurance system.
出处
《福建商业高等专科学校学报》
2011年第1期55-59,共5页
Journal of Fujian Commercial College
关键词
老龄化
农村社会养老保障
公共财政
aging
rural social endowment insurance system
public finance