新型农村社会养老保险的财政资金分担水平研究  

A Study on Financial Fund Share Level of New Rural Social Endowment Insurance

作　　者：孙雅娜[1] 

机构地区：[1]辽宁大学新华国际商学院,辽宁沈阳110136

出　　处：《辽宁大学学报（哲学社会科学版）》2013年第4期62-68,共7页Journal of Liaoning University(Philosophy and Social Sciences Edition)

基　　金：国家教育部人文社科研究一般项目"新型农村养老保险动态适度给付水平研究"(11YJCZH150);辽宁财政科研基金项目"辽宁新型农村养老保险的财政支付能力与结构研究"(12B005);辽宁社会科学规划基金项目"应对辽宁人口老龄化财政政策研究"(L12BRK003)

摘　　要：新型农村社会养老保险制度的财政资金分担机制决定了制度的进一步完善。本文基于农村老年人口趋势、财政变化趋势及动态基础养老金规模三种因素,探讨了"新农保"现行制度下财政资金分担机制与水平。在预期替代率、个人账户缴费档次、替代率转变系数等假设条件下,测算了中央财政与地方财政的资金分担水平,并得出对基础养老金进行动态调整、设计合理的替代率转变系数等相应结论。The financial fund share level of new rural social endowment insurance determines the improvement of rural social endowment insurance system.Based on the calculation and forecast of rural aging population trend,finance change trend and dynamic scale of pension,this paper discussed financial fund share level of new rural social endowment insurance.With the assumption of expected rate of substitution,individual account payment grade,replacement rate transformation coefficient,this paper measured and calculated the central finance and local finance share level and came to the corresponding conclusions.

关 键 词：新农保 基础养老金 替代率 财政分担水平 

分 类 号：F840.612[经济管理—保险]