常州市机关事业单位养老保险并轨问题研究

发布时间：2018-05-16 05:00

本文选题：机关事业单位 + 养老保险　；参考：《南京理工大学》2017年硕士论文

【摘要】：养老金制度是与民众切身利益密切相关的,并轨之前我国主主要有两种不同的养老保险制度,针对机关事业单位财政保障式养老和企业职工的社会化养老保险基金养老。历时多年的双轨制,一方面导致了人为划分出不同群体,并且从缴费到待遇的不公平;另一方面,由于历史原因各机关事业单位内部出现了退休金负担不同,单位之间也不公平。近十年来企业职工养老保险每年以10%的增幅上调养老金,由于机关事业和企业职工养老金基数差异较大导致两类人员的养老金待遇差异仍然逐步扩大,前者的待遇明显高于后者。2015年初,中央政府为了缓和该矛盾,对现有养老保险制度进行改革,并于当年发布了相关的规范性文件《机关事业单位工作人员养老保险制度改革的决定》(以下简称《决定》),标志着全国范围内的养老保险制度双轨制改革正式开始了。而后不久国务院再次研究讨论,公布并实施了相关的管理办法《机关事业单位职业年金办法》(以下简称《办法》),这也意味着中国开始更加深入以及详细地改革机关事业单位养老保险制度,不断缩小当前双轨制带来的差异。本文通过运用案例分析、比较研究、文献资料等方法来以常州市为基础,来探索基本养老保险制度并轨过程中的问题和问题产生的原因,在分析已经具备有利条件的基础上,全方位的考虑并轨现状,提出了相应的解决方案。首先采取案例分析法,整个文章以常州市为一个案例主体,对目前两种制度的运行现状和差异进行了分析,揭示了机关事业单位的基本养老金水平远远高于企业,且差距逐年扩大的原因;其次采用了比较分析法,对比分析了机关事业单位养老保险并轨前后的差异和并轨后机关事业和企业职工两种现行基本养老保险制度之间的差异,揭示了并轨后养老保险从制度层面得到了统一的结论;最后整个论文贯穿采用了文献资料法,借鉴了比较养老基金概念,对目前常州市养老金差异性进行了分析,并在差异基础上针对并轨后面临的主要问题,分析有利因素,正视不利因素,最后提出了针对性的解决方案:包括加强宣传形成社会共识,缴费基数统一口径,提高统筹层次和保值增值的能力,做实"空账",完善职业年金制度,发展多元化养老保险体系的建议。
[Abstract]:The pension system is closely related to the vital interests of the public. Before the merger, there were mainly two different pension insurance systems in our country, aiming at the financial security of government institutions and the socialized pension fund of enterprise workers. The two-track system, which lasted for many years, on the one hand led to the artificial division of different groups and unfairness in payment to treatment; on the other hand, due to historical reasons, different pension burdens appeared within institutions and institutions. Units are also unfair. In the past ten years, the old-age pension insurance of enterprise workers has increased by 10% a year. Due to the large difference in pension base between the government and the enterprise, the difference in pension treatment between the two categories of personnel is still gradually expanding. The former treatment is significantly higher than the latter. In early 2015, in order to alleviate this contradiction, the central government reformed the existing old-age insurance system. The related normative document "the decision on the reform of the pension insurance system for the staff of the organs and institutions" (hereinafter referred to as "the decision") was issued in that year, which marks the beginning of the reform of the two-track system of the pension insurance system throughout the country. And soon afterwards, the State Council again studied and discussed, The promulgation and implementation of the relevant administrative measures, "measures for the Occupational annuity of Organ institutions" (hereinafter referred to as "the measures"), also means that China has begun to reform the old-age insurance system of government institutions and institutions in more depth and in detail. Reduce the differences brought about by the current two-track system. By using the methods of case analysis, comparative study, literature and so on, this paper explores the problems and causes in the process of merging the basic old-age insurance system based on Changzhou City. Considering the current situation of parallel track, the corresponding solution is put forward. First of all, taking Changzhou City as a case subject, this paper analyzes the current situation and differences of the two systems, and reveals that the basic pension level of government institutions is far higher than that of enterprises. And the reasons for the widening of the gap year by year; secondly, the comparative analysis is used to analyze the difference between the two kinds of existing basic pension insurance system: the two kinds of basic pension insurance system: the government institution and the enterprise worker, and the difference before and after the merger of the pension insurance system between the government institution and the enterprise. This paper reveals the unified conclusion of pension insurance from the system level after the merger. Finally, the whole paper adopts the literature method, draws lessons from the concept of comparative pension fund, and analyzes the difference of pension in Changzhou at present. On the basis of the difference, the paper analyzes the favorable factors, faces the unfavorable factors, and finally puts forward the targeted solutions: strengthening publicity to form a social consensus, paying a unified base caliber, To improve the overall planning level and the ability to maintain and increase the value, to make sure the "empty account", to perfect the occupational annuity system, and to develop the diversified endowment insurance system.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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