广东省事业单位养老保险制度改革研究

发布时间：2018-03-22 17:07

本文选题：事业单位　切入点：养老保险制度改革　出处：《福建农林大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国事业单位养老保险制度是整个社会养老保险制度的重要组成部分。事业单位养老保险制度的发展和完善对事业单位工作人员养老保障权益的实现有着深刻的意义，同时也对中国基本养老保险制度的可持续发展和改革进程有着深远的影响。广东省事业单位养老保险制度改革走在其他省份的前列，其高速发展的经济环境也为养老保险制度改革提供良好的经济支撑，，研究广东省事业单位养老保险制度改革将极大地推动我国事业单位养老保险制度改革的进程。本文以广东省事业单位养老保险作为案例分析。主要内容有：第一章引言。介绍选题背景、目的、意义及事业单位的含义。通过研究广东省事业单位养老保险制度改革，剖析改革进程中存在的问题，提出与之相应的解决方案，丰富了我国事业单位养老保险制度改革的理论基础，加强事业单位工作人员的社会保险权益的法律保护，并为其他省份事业单位养老保险制度的改革提供可靠的借鉴。事业单位目前可以分成以下三类：从事社会公益活动的事业单位、行使行政职能的事业单位、实行企业化管理的事业单位。本文所指的事业单位均指从事社会公益活动的事业单位。第二章介绍广东省事业单位养老保险制度改革历程和现状。《事业单位工作人员养老保险制度改革试点方案》实施五年，几乎毫无进展。《试点方案》在实施过程中遭遇多方面的阻力，并分析产生阻力的原因，阐述了广东省事业单位养老保险制度改革的难点和方向。第三章广东省事业单位养老保险制度改革存在的问题。分析在改革过程中存在的一些历史遗留问题，指出在现行模式下，存在缴费和待遇脱节、缴费没有完全反应工资水平等问题，以及这些问题所带来的消极后果。然后分析老龄化对养老保险产生的压力以及养老基金的保值增值问题。最后谈到了养老金的并规所带来的困难。第四章广东省事业单位养老保险制度改革的对策分析。根据第三章提到的问题，提出相应的解决对策：（1）从事公益活动的事业单位养老保险制度的建立要从我国的实际出发，建立多元化的养老保险体系。（2）延迟退休解决老龄化对养老保险产生的压力。（3）建立多元化、市场化、国际化的养老基金投资体系，保证养老金的保值增值。（4）实行职业年金制度来化解养老金并轨中的阻力。分析对策后，对全文做出总结，提出结论和展望。
[Abstract]:The endowment insurance system of our country's institutions is an important part of the whole social endowment insurance system. The development and perfection of the pension insurance system of the institutions has profound significance for the realization of the pension protection rights and interests of the staff of the institutions. At the same time, it also has a profound impact on the sustainable development and reform process of China's basic old-age insurance system. The reform of the old-age insurance system of public institutions in Guangdong Province is in the forefront of other provinces. Its rapidly developing economic environment also provides a good economic support for the reform of the old-age insurance system. The research on the reform of the old-age insurance system of the institutions in Guangdong Province will greatly promote the process of the reform of the old-age insurance system of the institutions in our country. This paper takes the pension insurance of the institutions in Guangdong Province as a case study. The main contents are as follows:. The first chapter introduces the background, purpose, significance and the meaning of the institution. By studying the reform of the pension insurance system of the public institution in Guangdong province, the paper analyzes the problems existing in the reform process, and puts forward the corresponding solutions. It has enriched the theoretical basis for the reform of the pension insurance system of public institutions, strengthened the legal protection of the social insurance rights and interests of the staff of public institutions, They can be classified into the following three categories: institutions engaged in social public welfare activities, institutions performing administrative functions, Institutions that are managed as enterprises. Institutions referred to in this paper are institutions engaged in social welfare activities. The second chapter introduces the course and current situation of the reform of pension insurance system for public institutions in Guangdong Province. The pilot Plan for the Reform of the Pension Insurance system for staff of institutions is implemented for five years. Almost no progress has been made. In the course of implementation, the pilot program has encountered many kinds of resistance, and analyzed the causes of the resistance, and expounded the difficulties and direction of the reform of pension insurance system in Guangdong Province. The third chapter analyzes the problems existing in the reform of the pension insurance system of the public institutions in Guangdong Province, and points out that in the current mode, there is a disconnection between payment and treatment. Payment does not fully reflect issues such as wage levels, And the negative consequences of these problems. Then it analyzes the pressure of aging on pension insurance and the maintenance and appreciation of pension funds. Finally, it discusses the difficulties caused by pension regulations. The fourth chapter analyzes the countermeasures of the reform of the pension insurance system of the public institutions in Guangdong Province. According to the problems mentioned in the third chapter, the corresponding solutions are put forward: (1) the establishment of the pension insurance system of the institutions engaged in public welfare activities should proceed from the reality of our country. Establishing a diversified pension insurance system. (2) delaying retirement to solve the pressure of aging on pension insurance. (3) establishing a diversified, market-oriented and international pension fund investment system, To ensure the maintenance and increment of the pension, the occupational annuity system is implemented to resolve the resistance in the pension system. After analyzing the countermeasures, the paper summarizes the full text and puts forward the conclusions and prospects.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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