我国城镇企业职工养老金替代率公平性研究

发布时间：2018-05-15 09:38

本文选题：企业职工 + 替代率　；参考：《华东政法大学》2015年硕士论文

【摘要】：中国是一个人口大国,人均资源占有量少,社会养老压力也比较大。随着中国老龄人口的持续增加,我国已经开始进入老龄化社会,而诸多老年人口的养老问题,开始成为政府及社会所需要解决的迫切问题。养老体制问题是中国富有社会主义特色的社会福利以及保障的具体体现,能否持续实现我国养老体制的均衡构建与发展,关系到国计民生,关乎社会稳定。随着我国人口情况、经济情况的变化与发展,找出合理的养老体制构建方案,关系到广大民众的切身利益。随着我国经济的发展以及国力的不断增强,客观上民众也呼唤更为优越和周到的养老体制,这是我国社会主义制度优越性的一个重要衡量标准及直观体现,因而如何做好这一方面的工作,成为考验我国政府以及相关部门工作效力的准绳之一,笔者从事这一研究,在于通过大量数据的截取、分析、统计等等,找出问题,解决问题。养老金制度,是社会保险制度不可缺少的组成部分,其改革与发展关系到我国经济的发展和社会的稳定。虽然通过多年的改革和发展,我国养老金制度取得了长足的进步,但是由于制度的实行和设计不合理导致养老金制度在实施的过程中出现了许多问题。特别是养老金替代率问题的存在导致社会不公平的声音层出不穷,面对日益加剧的老龄化、制度转轨遗留的历史欠账以及中国经济社会发展中的诸多问题,现行养老金制度在运行中存在的问题也日益凸显——个人账户空账运营、隐性债务、保值增值不理想、基金管理混乱等,我国城镇企业养老金代替率问题,很大程度上便是因此而来。从国际社会来看,养老金替代率的不公平性也是社会的一个老大难问题,但是国外对于公职人员特别是发达国家有着他们独特的改革经验,有些值得我们借鉴,在养老金制度层面我们应该建立起多元化,多层次的养老金体系。这样不仅能提员工的整体素质和工作能力,也可以促进社会人才的合理流动,更有利于和谐社会的建设,也能从根本上解决养老金替代率的公平性问题。本文搜集关于国内外对于养老金制度在替代率公平性方面的研究,以我国城镇企业职工养老金制度为研究对象,通过机关事业养老金制度和企业养老金制度进行对比分析,在对我国养老金制度获得的成绩的认可下,提出我国养老金制度还存在的不足,分析养老金替代率公平性缺失的原因,并通过借鉴国外养老金制度的模式,完善我国的养老金制度,从而从根本上解决城镇企业职工养老金替代率的公平性问题,实现社会的公平公正。
[Abstract]:China is a large population, less resources per capita, social endowment pressure is also relatively large. With the continuous increase of the aging population in China, our country has begun to enter the aging society, and many problems of the aged population began to become the urgent problem that the government and the society need to solve. The problem of pension system is the concrete embodiment of the social welfare and guarantee with socialist characteristics in China. Whether we can realize the balanced construction and development of the pension system in our country is related to the national economy and people's livelihood and social stability. With the change and development of population and economic situation in our country, it is of vital interest to find out a reasonable scheme of pension system construction. With the development of our country's economy and the continuous enhancement of our national strength, the masses also call for a more superior and considerate pension system, which is an important criterion and intuitive embodiment of the superiority of our socialist system. Therefore, how to do this work well becomes one of the criteria to test the effectiveness of our government and related departments. The author is engaged in this research, through a large number of data interception, analysis, statistics and so on, to find out the problem, solve the problem. The pension system is an indispensable part of the social insurance system, and its reform and development are related to the economic development and social stability of our country. Although China's pension system has made great progress through many years' reform and development, many problems have appeared in the process of implementation of the pension system due to the unreasonable implementation and design of the pension system. In particular, the existence of the pension replacement rate has led to an endless stream of voices of social injustice. In the face of the increasing aging of the system, the historical arrears left over by the system transition, and many problems in China's economic and social development, The problems existing in the operation of the current pension system are also increasingly prominent, such as the empty account operation of individual accounts, the hidden debt, the unsatisfactory maintenance and appreciation of value, the confusion of fund management, and the replacement rate of pension for urban enterprises in our country. To a large extent, this is why. From the point of view of the international community, the unfairness of the pension replacement rate is also a long-standing social problem. However, foreign countries have their unique experience in reforming public officials, especially in developed countries, and some of them are worthy of our reference. In the pension system, we should establish a diversified, multi-level pension system. This can not only raise the overall quality and working ability of the staff, but also promote the rational flow of social talents, more conducive to the construction of a harmonious society, but also fundamentally solve the problem of fairness of pension replacement rate. This paper collects the research on the fairness of the replacement rate of the pension system at home and abroad, taking the pension system of the urban enterprises as the research object, through the institution pension system and the enterprise pension system to carry on the comparative analysis. Based on the recognition of the achievements of the pension system in China, this paper points out the shortcomings of the pension system in China, analyzes the reasons for the lack of fairness in the pension replacement rate, and draws lessons from the models of the foreign pension system. In order to solve the problem of fairness of pension replacement rate in urban enterprises and realize social fairness and justice, we should perfect the pension system of our country.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.67

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