CAJ | 학술논문

福建省、河北省调查数据显示,农村居民养老保险意愿表现为“少缴多领”,且在显著性为95％（99％）的水平下,通过了显著性检验.基于农村居民养老意愿的新农保政策完善建议主要有：（1）根据农村居民经济收入以及经济承担能力等具体情况,设置恰当的个人缴费档次;（2）继续加大政府财政补贴力度,使政府财政补贴达到省级财政总收入的一定比例,并根据财政收入的年增长速度适时进行动态调整;（3）将参保对象的养老金待遇与养老金替代率的高低以及农村居民最低生活保障水平综合起来进行动态考虑;（4）将参保对象缴纳的养老保险费转为一定时期的定期存款,增加参保人的养老金待遇收入.
복건성、하북성조사수거현시,농촌거민양로보험의원표현위“소격다령”,차재현저성위95％（99％）적수평하,통과료현저성검험.기우농촌거민양로의원적신농보정책완선건의주요유：（1）근거농촌거민경제수입이급경제승담능력등구체정황,설치흡당적개인격비당차;（2）계속가대정부재정보첩력도,사정부재정보첩체도성급재정총수입적일정비례,병근거재정수입적년증장속도괄시진행동태조정;（3）장삼보대상적양로금대우여양로금체대솔적고저이급농촌거민최저생활보장수평종합기래진행동태고필;（4）장삼보대상격납적양로보험비전위일정시기적정기존관,증가삼보인적양로금대우수입.
The endowment insurance of endowment insurance willingness is subject and opinions about the endowment insurance attitude. It can affect rural residents participating insurance rate to a certain extent. The data surveyed in Fujian Province and Hebei Province shows that the endowment insurance willingness of rural residents is ＂less payment, more receive＂, which has passed a significant test under a significant 95% （99%） level. The suggestions to improve the insurance policy of the new rural social endowment insurance of rural residents are mainly based on：（ 1 ） make appropriate grades to pay for individual insurance according to the income and economic abilities of rural residents; （2） continue to increase government financial subsidies up to a certain proportion of the provincial financial revenue, and to proceed dynamic adjustment according to the speed of yearly-growth of fiscal revenue; （3） have a comprehensive dynamic considerations about the pension and pension replacement rate and the minimum subsistence guarantee level of rural residents ; （4） transmit the insurance premium into fixed savings deposit to increase the pension income of insured person.