摘要:本文以北京模式为案例，探讨了新型农村养老保障体制的主要特征和改革方向。北京模式明确提出政府提供基本养老保障的职责，推动建立人人共有的基本养老保障制度，使其具有研究价值和借鉴意义。当然，北京市的社会经济发展水平和财政能力，使其推广应用时要注意适用条件，特别是针对人口老龄化水平高的中西部劳动力输出大省，以及财政能力薄弱的省份，单纯依靠地方财政将面临巨大的财政压力。在分税制的情况下，需要在制定合理的财政补贴标准基础上，科学地划分中央财政和地方财政的支持比例，才能确保财政的可持续性，建立全国统一的新型农村养老保障体系。
关键词:新型农村养老保险、老年补贴、政府责任、财政可持续性
The New Rural Old Age Social Security System Reform: the Case of Beijing
Abstract: Taking Beijing as an example, this paper analyzes the characteristics of the new rural pension system and its reform direction. In Beijing mode, the government responsibility is clearly defined that aims to establish a basic old age security system shared by all population, providing a valuable basis for research and experience learning. Of course, the preconditions should be notified that Beijing has enjoyed high socioeconomic development level and strong financial capability, while some central and western provinces with massive migration and high ageing population or with weak financial capabilities will face enormous financial pressure if a similar system plans to be applied in those provinces. Under the decentralized tax system, a reasonable standard of financial subsidies should be developed and then this should be financing by the division of the central and local financial responsibilities so as to ensure financial sustainability, and establish a new unified national old-age social security system in rural areas.
KeyWords: New Rural Pension System, Old Age Subsidy, Government Responsibility, Financial Sustainability
文章出处：工作论文，第76期