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出 处:《山西农业大学学报(社会科学版)》2010年第3期292-294,共3页Journal of Shanxi Agricultural University:Social Science Edition
基 金:湖南省教育厅重点课题(2009nu1103005)
摘 要:农村社会养老保险基金主要由政府、集体及个人三方来承担。由于新型农村社会养老保险试点才刚刚起步,财政资金保障能力水平呈下降趋势,集体补助缺失,农民的个人收入微薄,因此不足以负担农村社会养老保险,必须通过改变政府扶持方式,以国有股转持充实社会保障基金,以税收支持农村社会养老保险基金筹集,用实物换保障来构建多渠道的农村社会养老保险基金筹集方式。Rural social endowment insurance is primarily funded by the government,the collective and individual to undertake.As the new type of rural social endowment insurance pilot project has just started,the ability to protect the level of financial resources is declining,the collective lack of subsidies,the income of farmer is poor,so inadequate to cover the rural social old-age insurance.It is necessary to change the way of the government support in order to transfer state-owned shares held enrich the social security fund to tax to support rural social endowment insurance fund-raising,to build a multi-channel protection of the rural social endowment insurance fund-raising methods.
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