农村社会养老保险:基于有限财政责任理念的制度安排及政策构想

农村社会养老保险制度(以下简称农保制度)尽管在我国已有近20年的实践探索,可是到目前为止尚未在全国推行和普遍实施,其中关键的制约因素是制度设计存在缺陷及资金来源不足,为此建立有限财政责任农保制度,突破现行农保困局,十分必要。所谓有限财政责任农保制度就是指政府对农保所提供的资金支持及其风险是在特定人群特定时段内的一种限额限时责任。基于有限财政责任农保理念,对现行农保制度安排和模式框架进行创新,提出四种模式,即适合于农民工的“弹性账户 激励账户”模式、适合于失地农民的“个人账户 基础养老金 储备金”模式、适合于纯农户的“个人账户 长寿风险基金”或者“个人账户 统筹账户”模式、适合于计生户的“到龄扶助”奖励转为“即期投入”的模式。以上各种模式之间具有一定的转化与衔接通道。要在实践中全面推进有限财政责任农保制度,还必须重视以下工作:一是不但要注意对现行农保的继承,还要注重方法论的创新;二是要加强区域示范,建立和完善有限财政责任农保制度的基本框架;三是出台国家层面的指导意见和衔接政策,实现农保制度在全国的梯度推进;四是加大宣传和教育力度,倡导群众积极自愿参保;五是及时立法,注重农保工作推行的法律保障。

Rural Social Endowment Insurance:Planning of System and Thinking of Policy in Limited Public Finance of Chinese Government

Based on the complex issues of pressure for rural population aging,the limited financial capability of Chinese government and being short of fee-paying ability of Chinese peasants,the paper puts forward a conception of establishing Rural Social Endowment Insurance in Limited Public Finance(RSEILPF)in China and expatiates basic content and existent substantial evidence of theory and practice of RSEILPF,it also analyzes the framework and mode of social endowment insurance system by different characteristics in farmer work,pure peasant household,land-expropriated peasant and family planning household.Then,some suggestions for setting up and pushing forward RSEILPF in China are raised.