农村社会养老:政府应该办“保险”还是办“福利”?  

Rural Social Pension: Government Should Set up "Insurance" or the "Welfare" System?

作　　者：武玲玲[1,2] 李佳航[3] 周凤珍[2,4] 

机构地区：[1]河北经贸大学学报编辑部,河北石家庄050061 [2]东北财经大学财税学院,辽宁大连116025 [3]河北经贸大学公共管理学院,河北石家庄050061 [4]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《河北经贸大学学报》2014年第3期54-57,共4页Journal of Hebei University of Economics and Business

基　　金：2012年国家社会科学基金一般项目"应急财政资金的长效保障机制及制度化管理研究"(12BJY145);2013年度河北省社会科学基金项目"河北省财政应急资金管理与使用的规范"(HB13JJ065)

摘　　要：我国农村社会养老制度设计思路从老农保的商业保险模式到新农保参照"社会统筹+个人账户"的城保模式是一个飞跃,但新农保主要是依靠财政的大力支持。在新农保对象拿到的养老金中,财政补贴大约占85%,而围绕个人15%左右的缴费,要花费如收费、记账、保管、投资、监管等一系列的引致社会成本,就这一部分而言,社会收益与社会成本是不对称的。而且,在当前的农村地区,不仅东部与中西部地区之间差别很大,同一地区的农户间,由于收入来源的多元化,收入差别也很大。政府应把城保变为"国民社会养老保险",使有条件的农民可以自愿参加城保,没有入城保的农民,再发放基础养老金福利,无需个人缴费。这样,让农民老有所养的制度设计思路转变为"国民社会养老保险+基础养老金福利"模式,既简便易行,又节省社会成本,不仅减少了我国已"碎片化"社会保障体系的一块补丁,也有利于平滑地向城乡一体化的社会过渡。China＇s farmer social old-aged insurance system has been designed from the city＇s pention concept which is the new idea of ＂social co-ordination fund＋ personal account＂, but the new farmer＇s insurance fund mainly depends on financial support, the financial subsidy accounts for nearly 90%, while individuals contribute to it only around 10%, and individuals＂ pay may cause such as fees, accounting, investment, regulation and a series of social costs, resulting in social benefits and social costs of asymmetry. Moreover, in the current situation, sources of income have been diversified in rural areas, so farmer＇s income not only vary greatly between regions, but also in the same area differ greatly. If conditional farmers can voluntarily participate the city＇s old-age system, the rest farmers may get the payment of basic pension benefits and no individual contribution. Thus, the system will not only be simple but also save social costs, and reduce the ＂fragmentation＂ of the social security system, and facilitate smoothly the integration to the urban and rural social transition.

关 键 词：农村社会养老 保险模式 基础养老金福利模式 社会统筹 个人账户 财政 国民社会养老保险 监管 

分 类 号：F840.67[经济管理—保险]