农村基础养老金调整与财政负担水平研究

农村制度的建立和运行对解决农村居民养老问题起到了积极作用，但还存在着诸如基础养老金缺乏动态调整机制、中央财政负担水平不适度等问题，制约了养老保险制度的发展与完善。以CPI及农民人均纯收入增长率为假设条件，构建农村基础养老金动态调整机制，得到了动态调整后的农村基础养老金规模，并测算了中央财政的实际负担水平。通过设计农村中央财政适度负担水平模型，测算出中央财政理论适度负担水平，将其与实际负担水平进行比较，得出中央财政完全能够承担调整后基础养老金支付责任。

Study on Rural Fundamental Annuities Adjustment and Finance Burden Level

The new rural endowment insurance system has an active role in solving the problem of supporting elderly peasants , but at the same time it also has some defects such as lack of dynamic adjustment mechanism and immoderate central finance burden level .This article designs a new dynamic adjustment mechanism for the rural fundamental annui-ties and calculates fundamental annuities payment level and central finance actual burden level by forecasting the growth rate of CPI and the per capital net income of peasants .By designing a central finance moderate burden level model of new rural endowment insurance , this article reckons central finance theoretical burden level .Compared with the actual level, a conclusion can be drawn that central finance can fully bear the burden of fundament annuities payment .