财政保障新型农村养老保险制度实施策略分析——以“全覆盖”目标为视角

Analysis on Finance Ensuring the Effective Implementation of New Rural Old-age Insurance System

新型农村养老保险制度的"全覆盖"目标从预期的2020年提前至2012年实现,比预定时间提前了8年。新型农村养老保险制度的实施存在养老金替代率低、对农民选择缴费补贴机制激励性不足、政府财政资源配置不科学等障碍,需从财政视角出发,在补贴制度设计、缴费档次安排以及政府间财力分担等方面实施有效的政策,进一步完善我国的新型农村养老保险制度。

The 'full coverage' goal of the new rural old-age insurance system advanced from 2020 to 2012,8 years earlier than the schedule time.The effective implement of the new rural endowment insurance system exists many problems,such as pension substitution rate is low,the incentive mechanism of peasants choosing expend allowance is shortage,the government financial resources configuration is not scientific and disorder.We should implement feasible policy suggestions from subsidy system design,capture expends class arrangement and the governments' financial resources sharing,etc to perfect our new rural endowment insurance system.