CAJ | 학술논문

我国“新农保”保障了亿万农民的养老权益，实现了制度全覆盖，基金收入逐年增长，缴费人群持续扩大。与此同时，“新农保”仍然存在一些问题，如定额缴费制度中存在不合理因素、各级政府财政补贴分担不合理、“新农保”筹资在村里人工收费容易出现道德风险和刑事犯罪等等。笔者调研发现：提高“新农保”的待遇水平是构建长效可持续发展筹资机制的关键所在。在“新农保”个人缴费中应采用比例制缴费方式，尽快提高“新农保”的入口补和出口补的待遇，合理分配各级政府的财政责任，国家支付“新农保”60岁以上每人每月55元应该提高到100元，大力拓宽“新农保”资金保值增值的渠道，“新农保”筹资机制实行省级统筹。
아국“신농보”보장료억만농민적양로권익，실현료제도전복개，기금수입축년증장，격비인군지속확대。여차동시，“신농보”잉연존재일사문제，여정액격비제도중존재불합리인소、각급정부재정보첩분담불합리、“신농보”주자재촌리인공수비용역출현도덕풍험화형사범죄등등。필자조연발현：제고“신농보”적대우수평시구건장효가지속발전주자궤제적관건소재。재“신농보”개인격비중응채용비례제격비방식，진쾌제고“신농보”적입구보화출구보적대우，합리분배각급정부적재정책임，국가지부“신농보”60세이상매인매월55원응해제고도100원，대력탁관“신농보”자금보치증치적거도，“신농보”주자궤제실행성급통주。
The New Rural Insurance has made significant achievements and breakthroughs, the fund income increased year by year, the population continues to expand . At the same time, some problems will inevitably appear in the course of development in individual contributions, the collective grants and subsidies. The research proved ： raising the level of treatment is the key to build the new rural insurance long - term financing mechanisms for sustainable development . This paper is to analyze the problems of the new agricultural insurance funding mechanisms, proposes the personal contribution of the new rural insurance system should be a proportional payment method and improves the level of treatment of the entrance and exit subsidy of new rural insurance as soon as possible. It also suggests that the state security branch of 55 yuan per person over the age of 60 should be raised to 100 yuan per month and so on. The purpose of this paper is to explore the road of sustainable development from the new agricultural insurance funds raised angle.