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中文摘要：
新农保基金由个人缴费、集体补助、政府补贴构成，其中政府补贴包括中央财政补贴和地方财政补贴。目前，对新农保基金筹集主体来说，筹资最困难的便是地方财政，尤其是中西部贫困地区的地方财政。为了确保新农保基金的顺利筹集，应加大新农保的宣传力度；重构中央政府与地方政府之间的财政关系；合理划分地方各级财政之间的责任；加强政策执行力，落实好各级财政补助资金。
英文摘要：
The fund of new rural endowment insurance is made up of personal wages, collectively pooled subsidy and government subsidy. The government subsidy includes fiscal subsidy of central government and local government. At present, it is the most difficult to raise funds from local government, especially the western povertystricken areas. So it is necessary to propagate the new rural endowment insurance in order to raise fund. It is also important to rebuild the fiscal relationship between central and local government. It is still vital to strengthen the policy execution and properly deal with the fiscal subsidies from the government at all levels.
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