| In recent years, the number of China’s aging population has accumulated a lot，especially in rural areas, the rural aging population has reached the level of15.4%in2011which is much higher than the national level of aging population,9,1%. At thesame time, along with the accelerating process of industrialization and urbanization inChina, the urban population had already exceeded50%of all in the end of2011，ruralland protection and family pension insurance function is gradually weakening. Not beenpaid enough attention by the government for a long time, the level of social pension hasbeing show a clear dual trend between rural population and urban population, in whichthe social security level is much higher than that in rural areas. With the problemhighlighting that the gap between urban and rural social secuirty is widening, there hasbeen a nationwide implementation of the new rural social endowment insurance(referred to as: the new rural endowment) since2009, and acquired initial success.Although the new rural social endowment is worth commending, it has revealed a seiresof problems in the process of implementation. The studying of rural social endowmentinsurance-related issues has also become a hot spot of all walks of life，of which thegovernment responsibility is the most popular.This paper has studied the close relationship between the new rural socialendowment insurance and government financial support, and revealed the outstandingproblems of the new rural social endowment insurance rfom the perspective of theFinance. After in-depth analysis of the reasons for these problems, we ifnd the reason ofpublic finance is the most important. As the crux of the problem is found，we give sometargeted suggestions for the development of the new rural social endowment insurancein China in the next phase combined with some of the expeirences and practices ofsocial insurance in the developed countires and developing countires. The paper isdivided into six chapters.The first chapter is an introduction. First, it describes the social background of theestablishment of the new rural social endowment insurance. Followed by an analysis ofthe significance of the new rural social endowment insurance, which in theory, itenriches the existing theoretical basis, and in practice, it provides some feasibleproposals for the government to do better in the next step of the new rural socialendowment insurance. Then it makes a summary on the research achievement of thenew rural social endowment insurance, both domestic and foreign. We learn the jobs which have been done by scholars at home and abroad, and which issues are worthy offurther study. Furthermore, it elaborates the design and framework of the article. Finallyit cites some innovaitons and inadequacies of the article.The second Chapter makes a presentation on the concepts of public finance andrural social endowment insurance and their theoires. First, it deifned the concepts ofrural social endowment insurance, public ifnance and other related concepts to pave theway for the later study. Then, it gives a theoretical explanation of why it is necessary forpublic finance to intervene in rural social endowment insurance by the theory of publicgoods，welfare economics theory, efficiency of old-age security theory and so on.Finally, combined the concepts with the theoires, it positions the functions of publicfinances in the rural social endowment insurance, mainly are financial investment,operation and management of funds, supervision duties.The third chapter makes a comprehensive analysis of the current status of China’scurrent rural social endowment insurance and its public finance. First, it introduces thespecific content of the new rural social endowment insurance system and its runningstatus on the basis of the history of the development of the new rural social endowmentinsurance. Second, it focuses on the issues of the lack of ifscal responsibility in the newrural social endowment insurance, mainly are shortage of ifnancial investment, unevenregional investment structure between urban and rural, unclear divided responsibilitiesbetween the central govenrment and local government, the diiffculty in increasing thevalue of the fund caused by the low level of co-ordinaiton of the Fund. At last, itanalyses the reasons resulting in the lack of fiscal responsibility, mainly are dual systembetween urban and rural areas, the unclear authority of central and local financial inifnance and management, the low level of co-ordination and limitations in operating, thenot perfect ifnancial supervision mechanism.The fourth Chapter gives a comparative analysis of the foreign governmentresponsibility in the financial support of the rural social endowment insurance. Throughthe analysis of some of the expeirences and practices in two developed countries,Germany and Japan, and two developing countires, India and Brazil, to extract theinformation which is worth thinking about? There are some valuable and helpfulpractices. For example, public ifnance bears the primary responsibility in the rural socialendowment insurance, the development of the secuirty system of diversiifed ifnancingchannels, the modest level of financial support of the rural social security. The fifth chapter proposes some useful and reasonable suggestions against thefinance of the rural social endowment insurance system. It makes a detailed exposition,Respectively, rfom intensifying financial investment，narrowing the gap of financialinvestment into insurance between urban and rural areas, broadening the financingchannels, improving the level of funds co-ordination, strengthening financialsupervision and management, and playing an actively role guiding and so on.The sixth chapter highly summarizes the conclusions of the article studied above,and defines the future research directions of the rural social endowment insurance.Although this paper has studied the financial responsibility in the new rural socialendowment insurance systematically based on the researching ideas, there are still a lotof problems which are worth thinking carefully letf unexplored, because of the complexsituation in rural areas in China, and there are always new problems emerging in theactual operation of the new rural social endowment insurance. In addition, the ruralsocial endowment insurance is only one part of the rural social security system and weshould view building a complete rural social security system as our ultimate goal. I wishI could pay sustainable attention to the construction of rural social security system inChina in the future and keep on thinking and researching constantly. |
