城乡居民基本养老保险财政补贴政策研究

Study on Finance Subsidy Policy of Basic Pension Insurance for Urban and Rural Residents

政府财政支持是城乡居民养老保险制度得以存在和发展的重要物质基础。自全国统一的城乡居民基本养老保险制度建立以来,在中央城乡居民养老保险财政补贴政策框架的指导下,全国各地根据自身的实际情况,相继颁布了本地的城乡居民养老保险财政补贴政策,这一政策的实施,不仅为城乡居民养老保险制度发展提供了资金支持,更重要的是它发挥了激励和引导作用,提高了城乡居民参保缴费的积极性。但囿于我国现有体制、机制以及区域间经济发展水平差异,这一补贴政策面临着一些困境亟待解决。笔者以我国城乡居民养老保险财政补贴政策为基础,梳理了中央及全国各级财政对城乡居民养老保险补贴的基本情况,分析了该政策面临的不公平、激励性不足、补贴水平低和责任分担失衡四大困境,并提出了相应的破解之道。

Government financial support is an important material basis for the survival and development of urban and rural residents pension insurance system. Since the establishment of the urban and rural residents＇ pension insurance system,under the guidance of the centrally financial subsidy policy for the urban and rural residents＇ pension insurance,all country have promulgated the local urban and rural residents basic pension insurance financial subsidy policy according to their actual situation. The implementation of urban and rural pension insurance subsidy policy,provides financial support for the development of urban and rural pension insurance system. It also improves the enthusiasm of the insured to pay for urban and rural residents. However,due to the restriction of the existing system,mechanism and the level of regional economic development,the subsidy policy faces some difficulties and needs to be solved urgently. Based on China＇s urban and rural residents＇ pension insurance subsidies policy,the paper combines the central government and the national government at all levels of urban and rural residents basic pension insurance subsidies,analyzes the policy facing unfair and lack of incentives and subsidies to low levels of responsibility and imbalance of the four difficulties,and puts forward the corresponding solutions.