CAJ | 학술논문

社会养老保险由于所需经费十分庞大，各级政府一定的财政投入是必要的，也是必须的。一段时期以来，从政府财政责任角度来说，虽然这一时期政府也通过集体经济在一定程度上承担着城乡居民的养老保障，但政府所承担的财政责任十分有限。测算结果表明，我国中央财政、地方财政对参保农村居民的财政补贴比例都是比较低的。要进一步实现我国新型农村居民社会养老保险制度的良性稳定发展，中央财政要更进一步加大投入力度，并妥善处理好地方政府、特别是中西部地方政府的补贴问题。
사회양로보험유우소수경비십분방대，각급정부일정적재정투입시필요적，야시필수적。일단시기이래，종정부재정책임각도래설，수연저일시기정부야통과집체경제재일정정도상승담착성향거민적양로보장，단정부소승담적재정책임십분유한。측산결과표명，아국중앙재정、지방재정대삼보농촌거민적재정보첩비례도시비교저적。요진일보실현아국신형농촌거민사회양로보험제도적량성은정발전，중앙재정요경진일보가대투입력도，병타선처리호지방정부、특별시중서부지방정부적보첩문제。
The process of the construction of the social endowment insurance system ,the government must bear the responsi-bility of corresponding finance investment. Our government financial input to rural old-age insurance has been a relatively low. “Farmer” success lies in the government did not take the corresponding fiscal responsibility. The government financial subsidy is “the new agricultural insurance”important differences in the old agricultural insurance,but also the new agricultur-al insurance is the important guarantee for rapid expansion. The calculated results show that,China’s central government,local governments of rural residents financial subsidy rates are relatively low. Realize benign development of old-age insurance sys-tem for rural residents,to further increase the financial investment on the rural residents,and properly handle the local govern-ment, especially in central and western local government subsidies.