摘要
随着我国农村社会保障制度的不断完善,农民参保范围日益扩大,参保人数快速增加,社会保障资金需求金额急增,财政负担加重。而一方面,在我国社会主义市场经济体制中,村集体所有的农村土地等公有资产的增值收益,本该属于村民的保障收益,却因为缺乏增值收益再分配管理,从而造成农民社会保障基金资金严重短缺问题。因此,必须加强农村土地等公有资产收益分配的科学管理,确保农民社保基金资金的有效筹集积累。
With the continuous complement of the rural social security system in China, the growing number of insured peasants, the amount of funds for social security enlarges sharply, resulting in the financial burden. On the other hand, under the social/st market economy system in China, the appreciation income of publ/c assets like rural land owned by village coUec- fives should have been the peasants' security gains, however~ due to the' lack of redistribution management of appreciation in- come, the rural social security system funds is exposed to the severe shortage problem. Therefore, it is a must to build up the proper management of public assets income distribution in order to guarantee effective capital accumulation of rural social security fund.
出处
《财务与金融》
北大核心
2011年第5期83-86,共4页
Accounting and Finance
基金
广东自然科学基金研究项目(编号:G00204)
关键词
农村土地
农村土地承包经营权
公有资产
资产收益
农民社保基金
Rural Land
Contracted Management of Rural Land
Public Assets
Assets Income
Rural Social Security Fund