摘要
党的十八大报告提出了经济、政治、文化、社会、生态文明全面发展的小康社会,在小康社会中明确要求基本公共服务均等化要总体实现。基本公共服务均等化要求农村与城市的公共服务一致或接近一致,这标志着人民生活水平全面、普遍提高。社会保障制度,尤其是农村社会养老保险制度,是公共服务均等化的重要内容,没有完善的、切实可行的、可持续的农村社会养老保障制度,公共服务均等化的目标就不可能实现,农村社会养老保险制度也是解决“三农”问题的重要措施。2009年9月1日国务院颁发了《关于开展新型农村社会养老保险试点的指导意见》,要求按照“保基本、广覆盖、有弹性、可持续”的基本原则,实行国家投入、政府补贴、个人投入、集体补助相结合,政府主导和农村居民自愿参保相结合的方式,从2009年开始在各省选择10%的县(市、区、旗)试点,以后逐步扩大试点实现对农村适龄居民的全覆盖。黑龙江省同期选择14个县开始试点,三年过去了,在试点中发现制度中存在若干需要完善的内容,只有完善农村社会养老保险制度,才能保证制度在黑龙江省农村的全面推广,才能保证农村社会养老保险制度健康、稳定、持续发展,才能实现真正意义的小康社会。
首先对黑龙江省农村社会养老保险的供给与需求情况进行了分析,利用降维数据预测模型对未来10年的黑龙江省农村人口结构进行预测,计算出个人养老金供给及总供给,利用趋势预测计算未来15年农村家庭人均纯收入、人均生活消费支出、人均食品支出等数据,并以此确定黑龙江省农村未来15年后个人农村社会养老保险需求,以此为依据确定总需求,再计算出供给与需求的差距。接着采用因素分析法对黑龙江省农村社会养老保险制度的绩效进行了评价,方法中对经济发展水平处于第二梯队的中西部19个省、自治区有关农村社会养老保险制度数据内容进行处理,计算结果表明黑龙江省农村社会养老保险制度绩效排名第17位,总体得分较少。通过结果分析,再对照黑龙江省农村社会养老保险制度,总结出现黑龙江省农村社会养老保险制度存在缺乏法律保障、养老金与农民生活水平脱节、养老基金保值增值困难、没有从法律与制度层面保证投入增长等问题,这些问题严重制约了黑龙江省农村社会养老保险的发展。通过对国外养老保险的先进经验分析,日本的社会养老保险制度有着完善的法律保障体系,有“养老未动,法律先行”的特点,这与我国及黑龙江省农村养老保险制度有着鲜明的对比,另外,日本针对农民有着特殊的养老保险政策,本身是一种养老保险体系的多支柱政策,又是针对农民、农业的保护措施,对黑龙江省有着尤其重要的借鉴作用。总结上述内容后,提出黑龙江省农村社会养老保险的制度体系。先对制度体系的目标、指导思想、指导原则做出了分析,提出了黑龙江省农村社会养老保险制度建设的四个主要方面,即资金筹集制度的建设、运作制度的建设、发放制度的建设、监管制度的建设。针对黑龙江省是最大的商品粮基地,对国家的粮食安全有着重要作用的特点,结合黑龙江省农村社会养老保险制度中个人养老金积累不足的问题,着重提出了资金筹集时,应将国家粮食风险基金的用途改变为依照农民对粮食的产出贡献,折合出一定金额,在农民配套的情况下投入农民的个人养老保险积累账户,这是提高农民个人账户积累的有效措施,虽然改变了粮食风险基金的用途,但还是将资金交给了农民,是“帕累托最优”的制度效果。其次,提出了应采取国家投入、政府补贴个人投入随时间动态增长的投入方式,以保证个人积累不会因时间增长,被消费价格指数侵蚀而减少,被经济增长速度影响而变小。最后采取用社会养老保险基金建立新型保障银行的方式,保证养老基金的保值增值,以弥补银行存款的利率远低于农民人均纯收入速度形成的亏损,措施实施后能保证农民到期领取养老金能够保证农民的养老要求。为了保证制度的实施,提出了完善黑龙江省农村社会养老保险制度的保障措施,提出要完善黑龙江省农村社会养老保险,必需先完成黑龙江省甚至是中国的农村社会养老保险规划,规划中要确定当前目标、长远目标、最终目标三个部分,各阶段目标要明确任务与时间表；提出了应建立完善的黑龙江省农村社会养老保险制度的法律保障体系,以法律的形式规定制度的执行,并保证制度中各方投入的增长及稳定；加强黑龙江省农村社会养老保险的信息化建设,要对“金保工程”的功能不断完善加强,使信息化系统成为农村社会养老保险的监管方、执行方、农民的共同平台；完善黑龙江省农村社会养老保险经办机构与协办机构的设置,要从机构的专业化、机构管理规范化、档案管理规范化等方面入手；切实提高农民收入等。
通过对黑龙江省农村社会养老保险制度的分析,得出如下结论：黑龙江省农村社会养老保险制度在试点中存在不足,可以通过修订制度加以完善。通过将国家粮食风险基金转变用途、保证国家投入、政府补贴、个人投入以不低于农民家庭人均纯收入增长速度稳定增加、建立新型社保银行保证基金的保值增值等措施,完全可以实现农民到期领取养老金满足农民的养老需求,逐步实现社会公共服务的均等化,实现小康社会目标。
On the basis of comprehensive construction well-off society goal that has been established on the16th and17th National Congress of CPC,new requirements for more clear policy guidance, more better adapting to the will of the people and development problems has been put forward according to actual economic and social development in our country in report to the18th National Congress of CPC to ensure completing the building of a moderately prosperous society in all respects until2020. The society is well-off society that development and reform will achievement really benefit billions of people and the all-round development of economic, political, cultural, social, ecological civilization to lay a solid foundation for the realization of the grand goal of socialist modernization and the great rejuvenation of the Chinese nation and well-off society. The well-off society requires realizing the equalization of basic public services, which is an important symbol of comprehensive general improvement of people's living standards.
The social security system, especially in the rural social endowment insurance system, is an important part of public service equalization.The goal of equalization of public services can not be achieved without perfect, practical and sustainable rural social old-age security system.The rural social endowment insurance system is the important measures to solve the "three rural issues".The State Council issued the "guidance on the new rural social endowment insurance pilot" in September1,2009, in accordance with the requirements of the basic principles of the "basic, wide coverage, resilient and sustainable", combining national investment, government subsidies, personal investment and collective allowance, combining the government guiding and rural residents voluntary insurance,10%of the county (city, area, the provincial flag) pilot will be chosen from the beginning of2009,later gradually expand the pilot to achieve full coverage of rural school-age residents.15counties has been selected and began to pilot in Heilongjiang Province, three years later, some details of the existing system were found to be improved in the pilot。Only perfecting rural social endowment insurance system,will the comprehensive promotion system in the rural areas of Heilongjiang Province be ensured, will the development of healthy, stable, sustainable development of rural social endowment insurance system be ensured and achieve real significance of the well-off society.
First, the situation of supply and demand of rural social endowment insurance were analyzed in Heilongjiang Province.The rural population structure of Heilongjiang province in the next10years were forecast using the dimensionality reduction data prediction model calculating the individual pension supply and aggregate supply.Per capita net income of rural households, per capita living expenditures for consumption and per capita food expenditure data were forecast according to the trend and the rural social endowment insurance demand were determined for next15years in rural areas of Heilongjiang province. Total demands were determined according to the basis. Gap between supply and demand were calculated.Then performance of rural social endowment insurance system in Heilongjiang province was evaluated using the method of factor analysis。The rural social endowment insurance system data in19provinces and autonomous regions in the second echelon of economic development level were processed.The calculation results show that the rural social endowment insurance system for the performance of Heilongjiang province ranked seventeenth with the overall poor performance. Through the analysis of results, and then compare to the rural social endowment insurance system in Heilongjiang province, in the rural social endowment insurance system of Heilongjiang province problems were found such as lacking legal protection, disconnection of pensions and the living standards of farmers, difficult preserve and increase the value of pension funds and unguaranteed investment growth from the legal and institutional levels. These problems have seriously restricted the development of rural social endowment insurance in Heilongjiang province.Through the analysis of the advanced experience of foreign pension insurance, the social pension insurance system in Japan is also worth learning for Chin.The perfect legal system and the feature of "the old-age not move, the features of legal first" in Japan are in sharp contrast with rural old-age insurance system in our country and Heilongjiang province.In addition, the Japanese farmers have a special old-age insurance policy, the policy itself is more than a pillar of endowment insurance system, and protection measures for farmers, agriculture, has particular reference plays an important role in Heilongjiang province. Therefore, the system of rural social endowment insurance system was put forward in Heilongjiang province. First, the object of institutional system, the guiding ideology and guiding principles were analyzed, four main aspects of the construction of rural social endowment insurance system in Heilongjiang Province were put forward, namely the financing system construction, operation system construction, the system construction and the building of supervision system.Heilongjiang province is the largest commodity grain base and it has significant effect on national food security, while the personal pension accumulation in the rural social endowment insurance system is insufficient. In view of this issue, the suggestion is proposed that the uses of the national grain venture funds should be changed when the funds are raised. According to the farmers'contribution to the output of grain, the converted sum of money is put into the farmers'accounts of personal pension insurance accumulation, which is the effective measure to improve farmers'accumulation of personal accounts. Although the uses of grain venture funds are changed, the funds are returned to farmers, which is the system effect of "Pareto optimal".In addition, another suggestion is proposed that the national investment and personal investment subsidized by government should be adopted, increasing dynamically with the time, so that personal accumulation will not be reduced by the erosion of the consumer price index with time or by the influence of the economic growth rate. At last, social pension insurance funds are adopted to establish a new security bank so as to guarantee the preservation and increment of the pension funds, which can also make up for losses caused by interest rates of the bank deposit far below the speed of the farmers'per capita net income. After the implementation of the measures, faemers can receive pensions on time so as to guarantee the farmers' pension requirements.In order to guarantee the implementation of the system, we also put forward the measures to improve the rural social endowment insurance system in Heilongjiang province. To achieve this goal, we must first complete the plan of the rural social endowment insurance in Heilongjiang province or even in China. In the plan, the current target, long-term goal and the ultimate goal should be determined and, the tasks and the schedule at each stage must be clear. Meanwhile, the legal security system should be established for the perfect rural social endowment insurance system in Heilongjiang province. The implementation of the system is made in the form of law and the growth and stability that each party invests in the system should be guaranteed. The informatization construction of rural social pension insurance in Heilongjiang province should be strengthened to make the informatization system become the common platform for the regulators, implementers and farmers of the rural social pension insurance. To improve the setting of the agencies and co-organizers of the rural social endowment insurance in Heilongjiang province, we should start from the specialization of the agency, standardization of the institutional management, the standardization of archives management etc.
From the above analysis of rural social endowment insurance system in Heilongjiang province, the following conclusion can be made:the deficiencies of the rural social endowment insurance system in Heilongjiang province exists in the pilot, which can be improved by revising the system.Through the following measures including:to change the uses of the national grain venture funds, to guarantee the national investment, government subsidies and personal investment steadily increase at the speed of not lower than the farmers'per capita net income and to establish the new security bank to guarantee the preservation and increment of the pension funds, we can realize the following goals.Farmers can receive pensions on time so as to meet the farmers' pension requirements.The equalization of the social and public services can be gradually realized. The goal of a well-off society can be achieved.
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