Study On The Level Of Fiscal Payment For New Rural Social Old-age Pension In Shaanxi Province

With the development of economy and society,the life expectancy of people of our country is growing continuously.There are more and more elderly people over 60 in China,and China has became the country which has the most serious problem in aging in the world.Under the condition of market economy,family endowment functions are weakening,and social endowment enhancements.Endowment insurance belongs to the category of social endowment,and it is the main way of social endowment.Currently Shaanxi rural residents endowment exist lots of problems,such as payment ability insufficiency,the financing difficulties,rigid spending growth,a large number of "empty nesters" because of urbanization,and the pension accumulate slowly,which gives the financial department multiple pressure.How to solve these problems has important significance.Under the background of the aging of rural population,with the new agricultural insurance policy and pilot implementation as an opportunity,use the life cycle theory,public goods theory,the theory of public finance and The integration theory of urban and rural endowment insurance system as a foundation,through comparative analysis,quantitative analysis,field interviews,this paper studied Shaanxi province rural elderly endowment conditions deeply.First of all,due to differences in income levels and the safeguard pattern,there is a big gap between the rural Pension security level and urban Pension security level,the government should speed up the transformation of fiscal,reduce gap between urban and rural areas through prepare special funds into the rural endowment insurance to provided a basis for the integration of urban and rural residents endowment insurance system;Secondly,according to the article forecasts the income and expenditure of rural endowment insurance increased year by year but the gap has been declining,From 2024 the new rural insurance receives does not arrive at expenditures,and the account gap gradually increased.So in the short term the pension income could against expenditure,but in the long run increase farmers' income and the government's fiscal spending make up for the gap must be considered;Finally,by prediction we could see our future fiscal revenue is growing,the provincial finance ability is strong,the government has the ability to the burden of subsidy,but still need to optimize the fiscal subsidy way to increasing the fiscal subsidy effect.On the basis of the above research,this paper proposes to promote Shaanxi economy comprehensively,let One Belt And One Road play its role effectively,strengthen the development of leading industry in Shaanxi province to increase the economic income of farmers,to build funding guarantee mechanism and share fiscal responsibility at all levels government,establish the new rural endowment insurance system of fiscal subsidy growing mechanism,promote insurance system from urban and rural duality to the integration.