《保险研究》20190401-《农业保险保费补贴的央地责任分担:基于区域公平的视角》（何小伟、庹国柱、谢远涛）

［摘   要］农业保险保费补贴是我国政策性农业保险发展的重要推动力。通过测度各省省级财政的补贴负担率和中央财政补贴对各省农业保障的支持力度,我们发现一些农业大省承担着更大的补贴压力,而中央财政在转移支付的差异化对待上有所不足,结果产生了补贴的区域不公平问题。从性质上看,农业保险保费补贴是由中央和地方财政共同承担的一项事权,因此其支出责任也应该在科学划分的基础上由双方共同承担。结合各省的最新数据,本文基于因素法测算了各省对中央财政转移支付的需求得分以及中央财政对各省转移支付的分配权重,对优化中央和地方财政补贴责任的划分提出了若干建议。

［关键词］农业保险；保费补贴；事权；责任分担；区域公平

［基金项目］国家自然科学基金项目“农业保险的财政补贴政策对农户参保的激励效应测度及最优补贴水平研究:以种植业保险为例”(项目编号:71573041)；国家自然科学基金项目“生猪价格保险对农户养殖行为的影响及其市场价格稳定功能研究”(项目编号:71603262)；国家社科基金重大项目“基于保险精算的精准扶贫研究”(项目编号:17ZDA090)。

［作者简介］何小伟,对外经济贸易大学保险学院副教授；庹国柱,首都经济贸易大学农村保险研究所教授；谢远涛,对外经济贸易大学保险学院教授。

Central and Local Liability Sharing of Agricultural Insurance premium Subsidy:From the Perspective of Regional Equity

HE Xiao-wei,TUO Guo-zhu,XIE Yuan-tao

Abstract：Agricultural insurance premium subsidy is an important driving force for the development of agricultural insurance in China. However,by measuring the subsidy burden rate of provincial finance and the support of central finance to provincial agricultural risk protection,we found that some big agricultural provinces born higher subsidy pressures,and the central finance was inadequate in the differentiated transfer payment,which resulted in the regional inequity of subsidies. The insurance premium subsidy of agricultural insurance is a responsibility shared by the central and local governments,so its expenditure should also be shared by both sides. Based on the factor distribution method,this paper calculated the demand score of each province and the distribution weight of central finance to distribute transfer payment. Finally,it put forward some suggestions to optimize the division between central and local fiscal subsidy responsibility.

Key words：agricultural insurance;premium subsidy;responsibility;liability sharing;regional equity