完善新型农村社会养老保险基金运行机制的研究

本科毕业论文完善新型农村社会养老保险基金运行机制的研究姓名20学号00指导教师XX副教授学院名称经济管理学院专业名称金融学论文提交日期2014年03月31日论文答辩日期2014年05月05日摘要近年来我国将步入人口老龄化高峰期，尤其是我国农村地区老龄化严重，老年人口的规模逐渐扩大。同时，随着人口的外流，年轻一代赡养老人的观念日益淡薄，加之城乡二元结构的经济体制恶化了农村养老保障体系的构建，因此农村养老问题显得更为迫切。新型农村社会养老保险基金是解决农村老年人赡养问题的一个重要途径，养老基金的经营运作，是农村养老保险问题的关键。本文采用比较分析与归纳分析相结合、文献分析法等方法，通过研究社会养老保险理论，对社会养老保险基金筹集模式比较分析并对其进行评价，结合我国目前典型的农村养老保险基金筹集模式，总结出农村养老保险基金筹集模式存在的问题：法制建设滞后、资金筹集难度大、农保基金管理体制不健全、基金保值增值困难等问题。针对我国农村养老保险基金筹集模式存在的问题，笔者在文中提出一些实践性的改善对策：完善相关法律法规——可以通过建立健全监督检查规章制度、建立监督检查联席会议机制和公示举报制度、加强基金监管能力建设以及建立新型农村社会养老保险基金监事会，加强风险监管；健全筹资机制——强化政府的财政责任，确定合理的筹资比例、确定合理的筹资基数、确定科学的筹资标准；完善投资运营机制——完善农村养老保险基金运营机制，正确选择农村社会养老保险基金投资组合为农村社会养老保险基金保值增值。本文最后对中国农村社会养老保险基金运作做了进一步讨论，认为中国农村社会养老保险基金的发展需要注意与城镇社会养老保险基金运作机制的衔接，更需要完善新型农村社会养老保险的立法，加强新型农村社会养老保险基金运作机制四个环节协调统一，从而促进中国农村社会养老保险基金。关键词：社会保险农村养老保险基金资金筹集运行机制ResearchonChinaRuralSocialEndowmentInsuranceFundPperationMechanismLinZejun(CollegeofEconomicandManagement，SouthChinaAgriculturalUniversity，Guangzhou510642，China)Abstract：Inrecentyears,ourcountrywillenterthepeakofpopulationaginginChina,especiallyinruralareasofseriousagingproblem.Thegradualexpansionofthescaleoftheelderlypopulation.Atthesametime,asthepopulationoutflow,theyoungergenerationofsupportingtheoldideaisincreasinglythin,togetherwithtwostructurebetweencityandcountrysideeconomicsystemdeteriorationoftheruralold-agesecuritysystem,thereforetheruralold-ageproblemappearsmorepressing.Thenew-typeruralsocialendowmentinsurancefundistosolveruralelderlysupportaoftheproblemimportantway,pensionfundoperation,isthekeyproblemofruralendowmentinsurance.Thispaperusescomparativeanalysisandinductionanalysisunifies,literatureanalysismethod,throughthestudyofthesocialendowmentinsurancetheory,onsocialendowmentinsurancefundraisingmodecomparisonandanalysisanditsevaluation,combinedwithChina'scurrenttypicalruralendowmentinsurancefundraisingmode,summeduptheruralendowmentinsurancefundraisingmode:legalproblemsconstructionlag,difficultyinfund-raising,agriculturalinsurancefundmanagementsystemisnotperfect,thefundmaintainsvalueriseinvalueproblems.Inviewofourcountrycountrysideendowmentinsurancefundraisingmodeoftheexistingproblems,inthisthesistheauthorputsforwardsomepracticalcountermeasures:improvingtherelevantlawsandregulations--canbethroughtheestablishmentofasoundsupervisionandinspectionregulations,establishthesupervisionandinspectionofjointmeetingmechanismandpublicreportingsystem,strengtheningfundsupervisionabilityconstructionandtheestablishmentofnewruralsocialold-ageinsurancefundsupervisorswill,strengthenstherisksupervision;improvethefinancingmechanisms--strengtheningthegovernment'sfinancialresponsibility,determineareasonableproportionofthefunding,determinethereasonablefinancingbase,determinethescientificstandardforfinancing;improvetheinvestmentoperationmechanism--improvingtheruralold-ageinsurancefundoperationmechanism,thecorrectchoiceofruralsocialendowmentinsurancefundinvestmentportfolioforruralsocialendowmentinsurancefundtomaintainvalueandincreasevalue.Attheendofthispaper,thewriterpointsoutthatChineseruralsocialendowmentinsurancefunddevelopmentneedsattentionandurbansocialendowmentinsurancefundoperationmechanismofconvergence,moreneedtoperfectthenewruralsocialpensioninsurancelegislation,strengtheningthenewruralsocialpensioninsurancefundoperationmechanismfouraspectsofharmoniousandunified,therebytopromoteChineseruralsocialendowmentinsurancefund.Keywords：SocialinsuranceRuralold-ageOld-agepensionFundraisingOperation-mechanism目录1前言........................................................................................................................................11.1问题的提出.........................................................................................................................11.2研究的内容.........................................................................................................................11.3研究的方法.........................................................................................................................12文献综述................................................................................................................................22.1国内研究现状.....................................................................................................................22.1.1关于农村养老保险基金筹集模式的研究......................................................................22.1.2关于我国农村养老保险基金筹集模式存在的问题的认识..........................................32.1.3关于农村养老保险基金筹集原则的理解......................................................................32.2国外研究现状.....................................................................................................................42.2.1农村养老保险制度体系的完善......................................................................................42.2.2关于政府对农村养老保险进行补贴的研究..................................................................42.2.3关于筹资模式中财政补贴的研究..................................................................................42.3对国内外研究的述评..............................................................................