关键词: 农村社会养老保险, 财政可持续性, 保障水平, 人口年龄结构

Abstract: Financial subsidies have always been one of the main sources of income for China’s new rural social endowment insurance fund. Will the establishment of a new type of agricultural insurance system have an impact on the sustainability of local finances? Based on the relevant empirical data since the establishment of China’s new rural social endowment insurance system, this paper empirically studies the impact of security level and the age structure of Countryside on local fiscal sustainability. The study found that under the current security level of China’s new rural social endowment insurance, the local government’s financial security burden is relatively light and will not affect the local fiscal sustainability. This conclusion is not only correct nationwide, but also in the eastern and midwest regions. Changes in the age structure of the group have had a negative impact on local fiscal sustainability. In terms of impact, the midwest regions are larger than the eastern region. According to the research conclusions, the paper puts forward a dynamic adjustment mechanism for moderately improving the level of agricultural insurance security, establishing and improving the level of insurance security, establishing a horizontal transfer payment system for insurance compensation, and offsetting the negative effect brought about by urbanization.

Key words: rural social endowment insurance, financial sustainability, level of security, age structure of population