Research On The Level Of Fiscal Responsibility On The New Rural Social Pension Insurance

As a core component of the rural social security system, rural social endowment insurance system which maintains social peace and stability guarantees the basic livelihood of the rural elderly residents. In bridging the gap between urban and rural areas, achieving equity objectives and mutual economy, the rural social endowment insurance system is playing the role of conditioner. The new rural social pension insurance policies are conformed to the social development, and give the principle that individual, community and government are all in charge of the funding. On the basis of the previous studies, this studies two aspects as following: firstly, according to model of the income and expenditure account in new rural social pension insurance, by the population structure of the next three decades, calculates the income and expenditure of rural endowment insurance account in the future three decades with the purpose of moderate standard of living. Then it calculates the account gap about the rural endowment insurance in the future three decades that it just need fiscal subsidy which is 2.7% fiscal income. Secondly, it gives the view that the financial subsidies should be proposed by the proportion of consumer spending in the last year.This article is divided into six parts. The first chapter is the introduction, the first on the purpose and significance of topics, and then reviewed the relevant literature both at home and abroad, and on this foundation a study of innovation takes in this article, the last of this chapter, the research methods and structure are introduced. The second chapter is the basic theoretical framework of this paper, mainly the basis on fiscal responsibility for the Rural Social Pension Insurance, foreshadows for the later elaboration. The third chapter is the international experience introduction of rural social pension insurance. It provides experience for the implementation of the new rural social insurance which contains fiscal responsibility in our country. It also shows that the new rural social pension insurance needs the government and financial support. The fourth chapter describes the development of the process of fiscal responsibility in rural social pension insurance of our country, and the new rural old-age insurance is the symbol for old-age problems of farmers in our country has been taken to a new level. The fifth chapter discusses the balance of payment about the new rural social person insurance in the following 30 years, and analyzes the financial subsidy. The sixth chapter gives some proposals about the financial subsidies on the rural pension. Including clarifying the government responsibility, enhancing the portion of rural old-age insurance in the governmental fiscal spending, the ways and standards of governmental fiscal subsidy as well as some other relevant policies and propositions.