新型农村社会养老保险财政补贴机制优化研究

构建科学合理的财政补贴机制对于已经实现全覆盖的财政补贴型新型农村社会养老保险制度的可持续运行至关重要。现行补贴机制存在基础养老金补贴方式不合理、地方财政负担不均衡和地方财政补贴不规范等主要问题。基于此,文章设计了"定率补贴+分层筹资"的补贴机制,评估结论显示新补贴机制实现了地方政府财政补贴规模与财政能力的优化匹配、平衡了政府与个人的责任分担和有利于养老保险关系的城乡转续。

Research on the Optimization of Fiscal Subsidy System of New Rural Old- Age Social Insurance

It is very important to set up reasonable and credible fiscal subsidy system tor the iiscal - subsidy - style New Rural Old -Age Social Insurance （NROASI） with full coverage. There are several main problems with the current subsidies, including the unreasonable subsidy patterns, the burden unbalance of the local governments and out of specification of the subsidies. Therefore, the paper builds a new subsidy system with ＂ Fixed - rate Subsidy＂ and ＂Hierarchical Finance＂, which is proved to be able to lead to optimizing match between the subsidy scale and the fiscal ability of the local governments, balance between the burden of the government and the individual and be conductive to transferring of insurance equity between the rural and the urban