廉政建设视角的我国职业年金制度发展研究

发布时间：2018-10-30 08:12

【摘要】：长期以来,我国都处于企业单位与机关事业单位两种不同的养老制并存的局面。但随着经济社会的不断发展进步,人口老龄化趋势的加剧,保险需求的日益增加,两种制度下养老金水平的差距进一步拉大。由国家财政全额负担的机关事业单位养老保险制度引发了“公平性”的争论,对机关事业单位养老保险制度进行改革势在必行。近年来,我国加大了腐败案件的查处力度,加强了对腐败分子的惩治力度,坚持走由中国特色的反腐倡廉制度。本文在阐述了廉政建设的理论、以及职业年金制度的相关经济学、管理学与社会保障学方面的理论基础上,介绍了职业年金试点情况和其发展的重要意义,论述了我国廉政建设的现状、意义以及其与职业年金制度二者之间的关系。此外,还对境外公职人员职业年金制度进行了分析,得出了值得借鉴的经验。并通过实证测算机关事业单位职业年金的替代率,表明职业年金是可以提高养老金替代率的。还结合成本-收益分析法以及博弈模型对公职人员廉政进行了经济学分析,探索腐败与廉洁的选择条件与概率。最后,主要从三个方面提出了廉政建设视角下职业年金制度发展的一系列对策：一是职业年金运行机制建设；二是职业年金配套措施建设；三是主体对象教育。
[Abstract]:For a long time, China has been in the situation of two different pension systems: enterprise unit and government institution. However, with the development of economy and society, the aggravation of the aging population and the increasing demand for insurance, the gap between the pension level of the two systems has been further widened. The old-age insurance system of government institutions and institutions, which is under the full burden of state finance, has caused a debate of "fairness", so it is imperative to reform the pension insurance system of government institutions and institutions. In recent years, China has intensified the investigation and punishment of corruption cases, strengthened the punishment of corrupt elements, and adhered to the anti-corruption system with Chinese characteristics. On the basis of explaining the theory of clean government construction and the related economics, management and social security of occupational pension system, this paper introduces the experimental situation of occupational pension and its significance of development. This paper discusses the present situation and significance of clean government construction in China and the relationship between it and occupational pension system. In addition, it analyzes the occupational pension system of foreign public officials and draws some valuable experience. The substitution rate of occupational annuity in government and public institution is calculated empirically, which shows that occupational annuity can improve the replacement rate of pension. In addition, the economic analysis of public officials' clean government is carried out by combining the cost-benefit analysis method and the game model to explore the selection conditions and probabilities of corruption and integrity. Finally, the author puts forward a series of countermeasures for the development of occupational pension system from three aspects: first, the construction of occupational pension operating mechanism; second, the construction of supporting measures of occupational pension; and third, the education of the subject.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.6

【相似文献】