“新农保”基础养老金计发办法与筹资机制研究  

On the Benefit Formula and Subsidy Policies in the Basic Pension in the New Rural Pension System

作　　者：何晖[1,2] 殷宝明[2] 

机构地区：[1]湘潭大学公共管理学院,湖南湘潭411105 [2]武汉大学社会保障研究中心,湖北武汉430072

出　　处：《中国软科学》2012年第12期68-77,共10页China Soft Science

基　　金：国家社会科学基金项目(12CGL078);湖南省教育厅青年项目(12B122):"新型农村社会养老保险风险识别与防范研究";湖南省社科基金项目(11YBB352):"新型农村社会养老保险风险识别与预警研究";湘潭大学博士基金项目(12QDGG02):"新型农村社会养老保险试点跟踪与可持续性评估"

摘　　要：新农保基础养老金待遇计发办法和筹资机制是制度设计的重要内容并关系到政策的实施效果。现行政策所实行的统一额度计发办法造成各地收入替代率失衡且存在实际收入替代率不断下降的风险,同时与之相配套的一刀切的财政补贴办法导致地方政府财政负担苦乐不均。文章设计了"统一比率计发待遇+分层负担多方筹资"的基础养老金待遇计发办法和相匹配的财政筹资机制,在此基础上通过测算对比评估了试点方案与改革方案的财政补贴规模。研究结论显示改革方案保证了各地基础养老金收入替代率的稳定,实现了各级政府筹资责任与能力大小的匹配,优化了中央政府、地方政府以及个人的养老保障责任分担。The benefit numeration plan and financial subsidy system play important roles in New Rural Social Old-Age Insurance（NRSOAI） and the implement of the policy.At present,the flat-norm applied in the benefit numeration plan of the basic pension has lead to the unbalance of the income substitution rate from place to place and has the risk of the real income substitution rate＇s decline in future,as well as the flat benefit financial subsidy system leading to the unbalance of the financial burden among local governments.We design a combination policy as ＂flat-rate benefit numeration plan＋ layered multi-pillar financial subsidy system＂,calculate the amount of the financial subsidy and clarify that the new policy can contribute to the stable of the basic pension＇s income substitution rate,the matching of the governments＇ financial burden to financing capability and the optimization of the responsibility share of the old-age support among the central government,the local government and the individual.

关 键 词：新农保 基础养老金 待遇计发 财政筹资机制 

分 类 号：C979[经济管理—劳动经济]