Research On Handling Costs Of The New Rural Social Pension Insurance

In2009, a pilot project of the new rural social pension begun to be launched insome areas. This system, which is mainly implemented by the three agencies includingcounty(district), township(street) and administrative villages, has consumed a lot ofmanpower, material resources and other resources since put into effect. The m easureand analysis of incurred resource costs are able to provide the government with datasupport of fund prediction for the continual popularization and actualization of the newrural social pension insurance. Thus, the favorable policy can be carried out better andfaster, making the new rural social pension insurance system universally available.This paper is based on the perspective of costs during the handle of the new ruralsocial pension insurance, through researching the operating agencies to access data,using time-driven activity-based costing to calculate costs of two different insuredobjects (the insured of16-59years old and the insured person over60years old) in theagencies of county (district), township (street) and administrative villages, andcombining with the administrative management theory to expound the government’sefficiency, it can get the resource allocation of agencies at different levels and unitoperation cost of two insured objects.The research shows that the allocation ofresources in three agencies is irrational; the unit operating cost of the insured over60years old is higher than unit operating costs of the insured of16-59years old; the costsof starting work exceed the costs of following years and village handling cost isrelatively high.Based on the above research results, to distribute and control the cost of new ruralsocial pension insurance reasonably, the following measures need to be taken onaccount of the the above findings and the interviews of agency management personnel.the government should achieve the rational allocation of resources, it is favorable tomake a reasonable proportion of handling personnel configuration number inaccordance with the reference for different levels of government agencies; make costbudget plan, provide the decision-making basis;distinguish resources categories andmake the implementation of management system of examination andapproval;establish an effective incentive mechanism,improve the welfare of the personin charge at the grass-roots level of wages;establish a reasonable performanceevaluation system, strengthen professional ethics education,improve handling capacity,formulate strict and personnel employment system, and strengthen the communication with industry personnel, to improve its handling of the enthusiasm and efficiency.