2009年9月1日国务院出台的 《国务院关于开展新型农村社会保险试点的指导意见》, 其与旧农保最大的区别在于政府的财政补助在其中的重要作用, 且新农保明确了地方财政对新农保所承担的补贴责任. 由于经济发展水平的差异, 中央政府对中西部地区的补贴有所倾斜, 但全国区域财政对新农保补贴的负担是否存在显著差异依然不太明确. 因此, 文章通过计算分析各地财政收入、 养老负担和地方政府对新农保的补贴占其财政收入的值, 认为各地区的财政负担有一定的差异, 长期来看, 人口多的地区财政负担会更重.%"State Council on the new rural social pension insurance pilot guidance" had been issued by state de-partment on September 1, 2009, which stressed the importance of the government financial subsidies, and the role of local financial subsidies. Because of the difference of regional economic development, the central government provided more subsidies to the central and western regions, but the local financial subsidies toward the new rural so-cial pension insurance among the different regions was not clear. Therefore, this paper calculated and analyzed the proportion of financial revenue, pension burden and the ratio of local government financial subsidies to its financial revenue. It concluded that there were some differences about local financial burden in different regions, which will become heavier in large population regions.
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