“旧农保”与“新农保”方案对比研究

构建新型农村社会养老保险是当前及今后我国社会保障制度建设的重要任务。作者认为,构建新型农村社会养老保险制度既要充分利用过去实施"旧农保"所积累的成熟经验,又要在过去"旧农保"的基础上进行制度创新。"新农保"方案在制度设计上比"旧农保"有较大进步,但也存在一些不足。论文深入细致地研究了"旧农保"和"新农保"方案的利弊。

新农保在推行过程中面临的问题及对策

2009年4月国务院办公厅公布了《国务院关于开展新型农村养老保险试点的指导意见》,指出2009年新型农村养老保险(以下简称"新农保")试点覆盖面为全国10%的县(市、区、旗),以后逐步扩大试点,在全国普遍实施,2020年之前基本实现对农村适龄居民的全覆盖。在这种大背景下,分析了在新农保推行过程中将面临的若干问题,并提出了相应的对策建议,希望研究的结果能对新农保的顺利推行有所作为。

我国新型农村养老保险制度可持续发展的保障体系研究

我国的旧农保制度存在制度性缺陷。与之相比较,新农保制度具备新特点,同时也依然存在一些问题。应从法律保障、财政资金保障、经办机构与人员保障、监督体系保障、投资渠道保障、信息化经办条件保障以及尊老敬老的孝文化保障等七个方面构建起新农保制度可持续发展的制度保障体系。

浅析中国新型农村养老保险制度

农村人口老龄化趋势的加剧，使得农民养老成为我国现代化进程中不可回避且必须要解决的问题。2009年9月4日，国务院发布《关于开展新型农村社会养老保险试点的指导意见》（国发[2009]32号），标志着我国农村社会养老保险制度建设进入了一个崭新时期。本文在分析新农保制度的前提下，借鉴外国的弪验，对解决新农保实施的困难和制度自身完善方面提出一些对策和建议。

Simulation Models for Evaluation and Selection of Depreciation Policy for Agricultural Companies in the Republic of Bulgaria

In the present paper, the results from research on the influence of criteria （factors） such as depreciation method, materiality threshold, and inflation rate on the selection of depreciation policy are shown. The research has been carried out with the help of specifically devised simulation models. The simulation is realized in accounting for the unevenness of money in time and the profitability of the company, the tax rates for corporate tax, and the inflation rate. The models have been devised after analyzing methodology issues, related to depreciation policy and investigating current practices in its implementation in specific agricultural companies in present-day Bulgaria. It has been determined that there is a clear-cut relation between the profitability of the companies and the materiality threshold and depreciation method chosen. The main conclusion is that when the companies develop their depreciation policy, at ceteris paribus they should select higher materiality thresholds and diminishing balance depreciation methods due to the inequality of money in time, the acceleration of obsolescence, and the inflation processes.