新疆乌鲁木齐市机关事业单位养老保险改革研究

发布时间：2018-11-15 10:36

【摘要】：在当代社会保障体系中,科学合理、可持续发展的养老保险制度对推动社会发展、促进社会和谐、稳定就业市场、改善民生有着至关重要的作用。但目前我国养老保险“双轨制”的现实困境,一方面会造成不同的群体从缴费到受益之间的明显差别。机关、事业单位退休职工养老水平远高于企业退休职工,近年来这种矛盾越发突出,甚至变得集中和尖锐起来;另一方面,在不同机关事业单位内部之间的退休金负担存在“畸轻畸重”的现象,甚至出现负担重的单位的退休人员待遇发放难以为继的情况。在这种形势下,国务院于2015年1月14日发布《机关事业单位工作人员养老保险制度改革的决定》,表明我国养老保险制度“双轨制”改革首次在全国铺开。国务院于2015年4月初出台《机关事业单位职业年金办法》,更加细致地明确了改革的相关配套措施。本文基于以上两个相关文件,系统梳理了我国机关事业单位养老保险的历史发展进程,并对乌鲁木齐市机关事业单位养老保险改革的必要性和可行性进行了总结分析,阐述当前乌鲁木齐市改革的现实状况,发现在改革过程中不可避免地会遇到的一些难题及其成因。针对发现的问题,提出了相应的解决办法。如为了解决财政压力大的问题,可以成立专业化的投资运营机构,多渠道筹措资金;为兑现“中人”退休后待遇不降低的承诺,可以通过调整过渡性养老金的待遇系数来控制退休金替代率的方法等;针对基础信息建设问题,提出健全经办管理服务体系;针对职业年金问题,提出科学规定计发月数,畅通企业和职业年金间的转换渠道;针对单位内部人员情况复杂,改革对象情绪制约等问题,提出健全基础服务设施等对策措施。
[Abstract]:In the contemporary social security system, the sustainable development of the endowment insurance system plays an important role in promoting social development, promoting social harmony, stabilizing the employment market and improving people's livelihood. But at present, the dilemma of "double track" pension insurance in our country, on the one hand, will cause obvious difference between payment and benefit of different groups. The pension level of retired staff and workers in organs and institutions is much higher than that of retired employees in enterprises. In recent years, this contradiction has become more and more prominent, and even become centralized and sharp. On the other hand, there is a phenomenon of "abnormally light and heavy" pension burden within different organs and institutions, and even the payment of retirees' treatment in units with heavy burdens is difficult to sustain. In this situation, on January 14, 2015, the State Council issued the decision on the Reform of the Endowment Insurance system for the staff of the organs and institutions, which indicates that the reform of the "dual track" system of the old-age insurance system in China is being carried out for the first time in the whole country. In early April, 2015, the State Council promulgated the measures of Occupational annuity for Organ and Institution, and made clear in more detail the relevant supporting measures for the reform. Based on the above two related documents, this paper systematically combs the historical development process of the old-age insurance of the government and institutions in our country, and summarizes and analyzes the necessity and feasibility of the reform of the old-age insurance for the organs and institutions in Urumqi. This paper expounds the current situation of the reform in Urumqi, and finds out that some difficult problems and their causes will inevitably be encountered in the course of reform. In view of the discovered problems, the corresponding solutions are put forward. For example, in order to solve the problem of great financial pressure, we can set up specialized investment and operation institutions and raise funds through various channels; In order to realize the promise of "middle person" after retirement, we can control the replacement rate of pension by adjusting the treatment coefficient of transitional pension, and so on, aiming at the problem of basic information construction, this paper puts forward to perfect the system of management and service, and so on. Aiming at the problem of occupational annuity, this paper puts forward the scientific regulation of the number of months to be issued, unblocked the conversion channels between enterprises and occupational pension, and puts forward some countermeasures such as perfecting the basic service facilities in view of the complex situation of the personnel inside the unit, the emotional restriction of the reform object, and so on.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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