我国城乡养老保险一体化研究.doc

PAGE PAGE 17 我国城乡养老保险一体化研究 摘要：在老龄化去趋势下，我国的养老负担越来越重，养老保险金收支差距越来越大，给政府财政造成了很大负担，现有的养老保险制度出现越来越多的弊端，迫切需要改革。我国城镇职工基本养老保险、农村新型养老保险、农民工养老保险等是分离的，碎片化的，随着城乡一体化的步伐加快，养老保险城乡制度衔接任务也颇为紧迫，按照党十八大要实现养老保险全覆盖和一体化的思路，实现城乡养老保险一体化势在必行。本文通过分析城乡养老保险的发展现状，讨论养老保险城乡一体化进程中出现的问题以及这些问题给一体化造成的困难，研究养老保险城乡一体化的衔接方案。 关键词：城乡养老保险；城乡衔接； 一体化；衔接方案 The integration of urban and rural endowment insurance in China Abstract: Under the trend of aging to our countrys pension burden is getting heavier and heavier, old-age pension income gap is more and more big, the great burden on government finances, the disadvantages of the existing old-age insurance system appears more and more, the urgent need for reform.Town worker is basic endowment insurance in our country, the new rural endowment insurance, endowment insurance of migrant workers is the separation of fragmentation, with the acceleration of the integration of urban and rural areas, the endowment insurance system of urban and rural connecting task is pressing, in accordance with the party 18 big to the thinking of realizing a complete coverage of pension insurance and integration, it is imperative to realize the integration of urban and rural endowment insurance.This article through the analysis of the development of urban and rural endowment insurance status quo, problems arising from the discussion of endowment insurance of urban and rural integration process and the difficulty of these problems have caused the integration, research the linkage between the endowment insurance of urban and rural integration scheme. Keywords: Urban and rural endowment insurance；urban-rural connection ；urban-rural integration；link plan 一、引言 （一）研究背景 随着经济的发展，国家的社会保障体系在整个社会发展中的地位越来越重要，政府从各方面都明确提出要完善社会保障体系。“改革和完善企业和机关事业单位社会保险制度，逐步做实养老保险个人账户，实现基础养老金全国统筹，建立兼顾各类人员的社会保障待遇确定机制和正常调整机制”，这是十八大报告提出的目标。以养老保险制度为主的社会保障体系，在社会的发展过程中的不合理越来越凸显出来，对原有碎片化的养老保险制度改革，以及城乡养老保险一体化刻不容缓。 建立一个全面的养老保险制度是完善整个社会保障体系的必然趋势，这有利于社会公平，维护社会稳定，促进城乡统筹发展，构建和谐社会。我国长久以来的二元经济发展结构，使得城乡差距越来越大，不止体现在经济发展上，在社会保障体系上城乡差距