全国新型农村社会养老保险试点工作会议 2009 年 8 月 19 日闭幕，中央政府 提出，新型农村养老保险制度 2009 年试点范围为全国 10%的县（市、区、旗）， 以后逐步扩大试点，到 2020 年前基本实现全覆盖。作为继取消农业税、开展农业 直补和新型农村合作医疗等政策之后的又一项重大惠农政策，预计约有 1500 万农 村人口将享受新养老保险待遇。这样，亿万农民将和城市居民一样享有基本社会 保障，沿袭几千年的农民“养儿防老”传统，将逐渐被具有基本性、公平性、普 惠性的新农保制度所取代。 现阶段，我国农村社会保障体系还不完善，尤其是我国农村社会养老保险制 度迟迟没有建立，这就严重制约了我国农村社会保障体系的发展，从而导致了我 国社会保障体系的不公平性。本文以新农保制度的内容为立足点和出发点，从宏 观的角度入手，较为深入的研究了新农保运行的可行性，并且在新农保可行性的 基础上着重剖析了新农保在运行中所面临的难题，通过对难题的分析，进一步提 出解决难题的对策和建议。 本文的创新之处在于，通过对新农保内容的深入了解，从国家、集体、个人 三方面入手，提出三者在新农保运行阶段如何处理自身的问题分析新农保的可行 性。 本文的主要内容包括以下几部分： 引言部分：对报告的选题背景、研究意义、国内外研究动态和相关理论进行 综述、介绍全文的研究方法、主要研究内容和主要创新点。 第一部分：我国新型农村社会养老保险制度综述。通过对新农保制度建立的 背景、内容入手，概括出新农保制度建立的重要性和制度设计上的创新点，从而 为全文撰写提供了现实依据。 第二部分：我国新型农村社会养老保险制度可行性分析。从我国财政的承受 能力、新农保筹资方式和基础养老金待遇、参保范围的界定和与其他农村社会保 障制度有效衔接四个方面论证新农保的可行性。 第三部分：新农保制度运行中存在的问题。以上述分析为基础，提出新农保II 在运行阶段还要面临的难题，并阐述问题的重要性和解决问题的难点。 第四部分：对于新农保运行难点问题的对策建议。以上述分析为基础，针对 难点问题提出建议和对策。 关键词：新型农村社会养老保险 财政 可行性分析 对策III Abstract The new rural social pension insurance nationwide pilot meeting August 19, 2009 closing, the Central Government to the new rural endowment insurance system in 2009 for the national pilot range of 10% of counties (cities, districts, and banner), and then gradually expand the pilot to essential to achieve full coverage by 2020. As following the abolition of agricultural tax, direct subsidies for agriculture and new rural cooperative medical care and other policy after the policy has a major benefit farmers, estimated that about 15 million rural people will enjoy the new old-age insurance benefits. In this way, as hundreds of millions of farmers and urban dwellers access to basic social security, followed thousands of farmers raise children to old age tradition. The present stage, China's rural social security system is not perfect, especially the rural social endowment insurance system has yet to set up, which seriously hampered China's rural social security system development, leading to China's social security system is not fair. In this paper, the contents of the new farmer's insurance system and the starting point for the footing, starting from a macro point of view, a more in-depth study of the feasibility of the new agricultural insurance operation and the feasibility of the new agricultural insurance based on the analysis of a new emphasis on agricultural insurance in the problems faced by the operation, through the analysis of problems, further problem-solving strategies and recommendations. Innovation of this paper is that the new agricultural insurance through a deep understanding of content, from the state, collective, individual three-pronged approach is proposed to run the three phases in the new agricultural insurance how to deal with its problems of the feasibility of the new agricultural insurance. The main contents include the following parts: Introduction, the research background of the thesis, research significance, domestic and international research developments and related theories are reviewed, introducing the full text of the research method, main contents and the main innovation.IV The first part, China's new rural social pension insurance system review. On the agricultural insurance system through the establishment of the new background, content to start, summarized the establishment of new agricultural insurance system, the importance of innovation and system design, so as to provide a realistic basis for written text. The second part, China's new rural social pension insurance system feasibility analysis. On the financial sustainability of our country, the new agricultural financing and the basic pension insurance treatment, the scope of the definition of insured and with other rural social security system to function effectively four aspects of the feasibility demonstration of new agricultural insurance. The third part, the operation of the new agricultural insurance system problems. Based on the above analysis, propose a new farmer's insurance in the operational phase should also face the problem, and explain the importance and the difficulty to solve the problem. Part IV, to run the new and difficult problems of agricultural insurance Suggestions. Based on the above analysis, make recommendations for difficult problems and measures. Keywords:, The new rural social pension insurance system, Financial, Feasibility analysis, Countermeasure1 目 录 中文摘要...........................................................................................................................I 英文摘要........................................................................................................................III 引 言.......................................................................................................................... 1 一、我国新型农村社会养老保险制度综述.................................................................. 4 （一）我国新型农村社会养老保险制度建立的背景............................................ 4 （二）新型农村养老保险试点方案主要内容........................................................ 5 （三）新农保与老农保的区别................................................................................ 7 二、新型农村社会养老保险制度的可行性分析.......................................................... 8 （一）财政支持的可行性分析................................................................................ 8 1．财政在新农保中的责任 ................................................................................ 8 2．我国政府财政承受能力的分析 .................................................................... 9 （二）新农保的筹资方式和养老金待遇水平的可行性.......................................11 1．筹资方式的可行性.......................................................................................11 2．养老金待遇水平的可行性.......................................................................... 12 （三）参保对象界定的可行性分析 ...................................................................... 14 1．我国农村人口问题是新农保运行的一大难题 .......................................... 14 2．界定新农保参保范围的可行性 .................................................................. 15 （四）新农保与农村其他社会保障制度有效衔接的可行性............................... 16 1．新农保与农村社会救助制度之间的整合与协调 ...................................... 16 2．新农保与农村计划生育家庭奖励扶助制度的整合 .................................. 17 3．新农保与家庭养老之间的协调 .................................................................. 17 三、新农保制度运行中存在的问题............................................................................ 19 （一）新农保制度中各级财政的责任分担问题.................................................. 19 （二）新农保制度长期有效的管理问题.............................................................. 20 （三）维持农民缴费意愿问题.............................................................................. 212 （四）我国社保基金有效管理和保值增值问题.................................................. 21 （五）能否确保三方协同缴费的问题.................................................................. 22 四、对于新农保运行难点问题的对策建议................................................................ 24 （一）各级政府齐抓共管，制定出建立新农保制度的指导性文件 .................. 24 （二）加大宣传力度，逐步扩大覆盖面 .............................................................. 24 （三）切实解决好新农保制度中各级财政责任分担问题 .................................. 25 （四）加强农村社会养老保险制度监管，提高基金保值增值能力 .................. 25 （五）健全农村社会养老保险组织机构 .............................................................. 26 结 论........................................................................................................................ 27