The Research On Financial Support For The Rural Social Pension Of Fujian Province In The New Period

Our country carried out the experimental work of the new rural social endowment insurance system in 2009,and carried out the experimental work of the urban residents’social endowment insurance in 2011.Then put the two merge to establish the unified urban and rural residents basic pension insurance system in 2014.From the point of view of the rights and obligations enjoyed by rural residents in the current unified urban and rural residents basic pension insurance system,there is no fundamental difference from the new rural social endowment insurance implemented before.In recent years,researching on implementation and institutional design of the new rural social endowment insurance became the focus of attention of the academic community.But the study of specific division of financial responsibilities of all levels of governments on the new rural social endowment insurance is too few.The implementation of the new rural social endowment insurance in Fujian province has significant effect.However,due to the central government and provincial government are only charged with the part of the subsidy burden on national standards,and the local government is charged with the improve part,it leads that the standards of treatment in new rural social endowment insurance are not consistent among regions.And the new rural social endowment insurance protection function in economically underdeveloped areas is obviously lower than in other regions,failure to reflect the fairness of financial support.Based on the above background,this paper starts from the social endowment insurance system referred to as rural social endowment insurance in the new period that is closely related to farmers’ rights in the unified urban and rural residents’basic pension insurance system,researches the status of implementation of rural social endowment insurance in the new period,focuses on the specific circumstances of financial support from all levels of governments.Then through using DEA model the paper analyzes the efficiency of all levels of financial support,researches the rationality of the division of responsibilities at all levels of finance,and proposes improvement measures in order to achieve the desired effect of division fiscal responsibility at all levels of governments in the rural social endowment insurance in the new period.This paper argues by analysis that the rural social endowment insurance in the new period in Fujian province exists that the level of protection is lower;the system is unstable;regional development is unbalanced;it lacks social nature and other problems.The main cause of these problems is that the fiscal responsibility of all levels of governments is divided unreasonable,as well as the management is imperfect.By using DEA model to research the efficiency of all levels of financial support,the paper concludes the following conclusions.First,the more detailed the criteria that provincial finance is charged with subsidy tranches for the county,the higher the efficiency of the financial support.Second,the main problem of the rural social endowment insurance financial support in Fujian province is that the financial burden ratio of all levels of governments is unreasonable.Especially the ratio of financial input from cities and counties is too few.Third,we raise the level of protection of rural social endowment insurance in Fujian province in the new period,not only need to increase financial investment,but also need to improve the management.Based on the above analysis,the article proposes improvement measures from adjusting the financial burden ratio of governments at all levels and improving the management.