农业保险保费补贴的央地分担比例优化:从财政支出公平的视角

Optimization of Sharing Ratio of Agricultural Insurance Subsidy:A Perspective of Fiscal Expenditure Equity

农业保险保费补贴是农业保险市场形成的先决条件,也是促进农业保险发展、提高农业保险保障水平的重要抓手。本文以中央财政补贴的粮棉油糖畜五大种类为研究对象,构建了央地政府保费补贴分担比例的优化模型,并从非精算费率和精算费率两个方面模拟得出了中央政府对不同省份不同品种的保费补贴比例。结果表明:(1)按照东部和中西部划分中央政府和地方政府农业保险保费补贴比例的方式并没有缩小区域与区域之间、省份与省份之间的农业保险保费补贴供给压力差异;(2)粮食和重要农产品保险保费补贴应该主要由中央政府负责,地方特色农产品保险保费补贴应该主要由地方政府负责;(3)基于财政支出公平的央地政府保费补贴分担方式能够促进中央政府补贴资金流向农业大省或财政弱省,按照精算费率优化央地政府的保费补贴分担比例可以进一步减轻高风险区域的补贴压力。由此,本文建议我国应加快推进农业保险费率精算和风险区划工作,同时从财政支出公平的角度调整央地政府农业保险保费补贴的分担比例。

This paper simulates the central government's insurance subsidy ratio for different varieties in different provinces from the perspective of fiscal expenditure equity.The results indicate that:(1)The way to divide the ratio of agricultural insurance subsidy between the central and local governments according to the geographic region does not narrow the difference in fiscal pressure;(2)The central government should be primarily responsible for food and important agricultural products,local governments should be primarily responsible for insurance of agricultural products with local characteristics;(3)The central and local government subsidy sharing approach based on fiscal spending equity enables central resources flow to provinces with a higher financial burden,and actuarial premium rate can further reduce the pressure in high-risk areas.Thus,this paper suggests that China should accelerate the actuarial calculation of agricultural insurance rates and risk zoning,while adjusting the sharing ratio of agricultural insurance subsidy between the central and local government from the perspective of fiscal expenditure equity.