Research On Budget Management Of New Rural Social Endowment Insurance Fund

As Chinese goal of building a well-off society looming,livelihood issues in rural areas,especially the rural old-age pension problems,are Chinese current primary problems.The new rural social pension insurance system(this article will be abbreviated as new rural insurance)is undoubtedly an important means to protect the elderly living in rural areas.However,to ensure the new rural social pension insurance to work,we must ensure that the pension insurance funds are sufficient and on time,which requires us to do the new rural social pension insurance fund budget work.It is an important way that build a perfect new rural social pension insurance fund budget to realize the supervision of the pension fund and ensure the stability of the income and expenditure.This paper analyzes the development of the budget of the new rural social pension insurance fund,estimates the budget revenue and expenditure level,fully considers the internal and external factors of the new rural social pension insurance fund budget,and explores the ways to solve the long-term and steady development of the rural old-age insurance system from the perspective of budget management.The new agricultural insurance did play a basic pension function in the actual operation,which provides institutional guarantee to solve the rural pension problem.With the development of the new rural social pension security system,the coverage of it expands and the demand for expenditure increases,however,the ability to expend financing channels is limited,the value-added ability of funds is bad,the payment pressure is increasing and the risk of income and expenditure gap continues to expand;Rural residents' demand for new rural social pension insurance is rising and the financial base of the pension expenditure pressure is increasing,while the new rural social pension insurance system lacks planning,which is not conducive for the government to arranges rural pension work from the long-term from long-term;We take social insurance fund budget into the government's full-caliber budget system,however,the new rural social pension insurance fund budget system is imperfect,and the convergence mechanism with other budget is not established,which is difficult to achieve the requirements of state-owned capital operating budget and government funds budget supporting to the social insurance fund budget;The central and local governments will continue to subsidize the new rural social pension insurance.However,the long-term development plan of the new rural social pension insurance and the rolling budget system are not perfect.It will not be conducive to the long-term development of the rural pension development.New rural pension insurance will continue to be combined with urban residents social pension insurance,however,the new rural pension insurance management is still mired in old ways,resulting in its fund budget system faced with contradictory of management.In addition,the new rural pension insurance fund budget is facing severe population aging,economic fluctuations and other external effects,and also faced with imperfect management system,low actuarial level and other internal problems.The development of the new rural pension insurance fund budget is not only the long-term development of the system,but also the long-term operation of the income and expenditure.However,external conditions and institutional reform and other factors will have an impact on its development.Therefore,to ensure the long-term sustainable development of the new rural pension insurance security fund budget system,we should fully integrate its own advantages and opportunities to meet the challenges brought about by the outside world.According to the analysis of the whole paper,we should establish and improve the budget management system of the new rural pension insurance fund,optimize the management method,establish the cohesion mechanism with other government budgets,perfect the supporting system,make the long-term development plan of the it,and form the three-year rolling budget system,and constantly improve and strengthen the new rural pension insurance fund budget management,improve the budget's constraint and planning,to ensure the new rural social pension fund budget can be sustainable.