新型农村社会养老保险收入再分配效应研究

政府财政补贴是新农保试点模式最为突出的特征，但目前试点县市却普遍出现了老年农民投保积极，年轻农民不愿参保的保险逆向选择问题，对新农保的可持续性提出了挑战。通过构建精算模型对新农保收入再分配效应进行仿真模拟，结果显示：现行新农保试点模式具有对老年农民和高档次缴费人员更为有利的收入再分配效应，是引致新农保出现逆向选择问题的制度设计原因。提高基础养老金和农民个人缴费年增长率、增加对农民个人缴费补贴均能有效提高年轻一代参保农民的相对纯受益水平。但是，新农保制度设计本身已经对高标准缴费农民更为有利，部分试点地区推行多缴多补政策并不适宜。

The Redistribution Effects and Optimizing Fiscal Subsidy Model of the New Rural Pension Insurance

Fiscal subsidy is one of the distinctive features of new rural pension insurance ,but it is popular that young farmers is reluctant to attend this program in pilot areas ,which influences the continual development of the new rural pension insurance .Using actuarial model ,this paper simulates income redistribution of new rural pen-sion insurance and concludes that this model is more beneficial to old people and those who pay higher premium . There are two ways to improve the relative benefits of younger generation ：（1） Increasing average annual growth rate of base payment and according premium ;（2） Raising the premium subsidy to personal account .