The New Urban And Rural Social Pension Insurance System Fiscal Balance

30years reform and opening up, along with the social economy progress and got great development, our country social security system of social endowment insurance level no matter from the security level, standard, financing and so on various aspects are improved, both in system and mechanism of social endowment insurance in our country has been perfect. Endowment insurance coverage, however, are still outstanding,2009years ago only covered the town of state-owned enterprises, collective enterprises and private enterprises, the enterprises and institutions as well as part of the rural residents, most have not the employment of urban residents and the general farmers still hovering outside the social endowment insurance system.Urban and rural residents, to achieve the goal of full pension insurance reflects the social fairness and justice, maintain social stability, at the beginning of2009, China began to build system of rural social endowment insurance of the unified model, reference to new farming keeps pushing2011urban residents endowment insurance. During this part of the province, city has the new farmers and new town in warranty unified into the urban and rural residents of social endowment insurance system. In February2014, incorporating the above two kinds of endowment insurance system of the state council, establish the new system of basic old-age insurance for urban and rural residents, hereinafter referred to as "new".In actual operation, the new urban and rural residents of social endowment insurance is still facing a low security level, low level of sustainable development, the social security fund value-added difficult and a series of problems. Above problem, ask the central government and local governments in China must be reasonable architecture new home care system, government at all levels should be on the basis of financial balance on his new insurance to achieve maximum financial aid. This paper focuses on the new urban and rural social endowment insurance system of controllable and feasibility of government financial support, as a case study of wenzhou L area relative Suggestions to consummate the new urban and rural residents endowment insurance operational countermeasures and thinking, in order to improve the efficiency of fiscal investment funds and fund payment ability, achieve the goal of fiscal balance, so as to improve the levels of urban and rural residents endowment.This article is divided into five parts, the first chapter introduction, first elaborated the research background and significance of topics, and then a brief review of domestic and foreign research status quo of residents endowment insurance and literature review. The second chapter of the new urban and rural residents endowment insurance financial balance theory, expounds the definition of fiscal balance and financial balance design, include legislation, financial support and the feasibility of the design. The third chapter expounds new insurance problems existing in the development of fiscal balance, and gave an analysis of the reasons. The fourth chapter to wenzhou L area information on the development of urban and rural residents endowment insurance as an example, the fiscal balance benefit of this system are analyzed. The fifth chapter is the main point of this paper, discusses the new system of social endowment insurance financial balance urban and rural residents of the main ideas and policy Suggestions, put forward in this paper, the main point of the countermeasures include fiscal subsidies, fund management and value-added aspects of countermeasures, legalized road construction and related supporting policies.