东莞市企业职工基本养老保险问题研究

发布时间：2019-07-03 14:47

【摘要】：东莞市是珠江三角洲典型的中等城市,改革开放以来,全市已基本实现工业化。在全国社会保险制度覆盖群体过窄、覆盖率较低的背景下,东莞却凭借其强大的财政实力,在全国范围内率先建立覆盖所有达到法定年龄而尚未参保的城乡户籍人口的农(居)民养老保险制度,从而构建起以职工基本养老保险、灵活就业人员养老保险、农(居)民基本养老保险三大险种组成的全覆盖、多层次的养老保险体系。近年来,东莞市基本养老保险覆盖范围迅速扩大,养老保险基金规模不断增加,企业退休职工养老金待遇水平逐步提高,养老金发放及退休人员管理实现社会化。东莞市养老保险制度模式走在全国制度建设的前列,但在企业职工养老保险方面,仍然存在一些问题:一是外来务工人员参保意识薄弱,且受到户籍的限制,企业职工养老保险参保率低;二是政策本身存在漏洞,由于政府在早期过于注重经济发展,在招商引资时给予较大的优惠政策,导致早期来莞务工人员在社保方面存在历史遗留问题急需解决;三是由于在养老金计发制度上存在一定的不合理性和不公平性,导致企业职工养老金发放的压力越来越大,且难以可持续发展;四是在监察执法方面存在困难,难以保证效率和法律的严肃性。通过对上述问题进行分析,结合东莞市企业职工养老保险的实际情况,本文提出了几点解决建议,一是通过信息公开,加强信息发布和政策解读,提高东莞社保的公信力,强化企业的责任感,从而带动企业职工自觉参保的积极性;二是优化企业职工养老保险的政策,提高政策的合理性;三是提升养老保险基金的增值能力,缓解企业职工养老金持续发放和连续增长的压力,四是提高社保监察执法能力,确保企业依法为职工参保,保障每一个企业职工的合法权益;五是健全企业退休人员社会化管理服务体系,满足退休人员的需求,进一步完善养老保险体系。
[Abstract]:Dongguan is a typical medium-sized city in the Pearl River Delta. Since the reform and opening up, the city has basically realized industrialization. Under the background that the coverage of the national social insurance system is too narrow and the coverage rate is relatively low, Dongguan, by virtue of its strong financial strength, has taken the lead in establishing a rural (residential) pension insurance system covering all urban and rural registered urban and rural residents who have reached the legal age but has not yet participated in the insurance, thus constructing the basic old-age insurance for workers and the old-age insurance for flexible employed persons. Farmers (residents) basic old-age insurance composed of three types of full coverage, multi-level old-age insurance system. In recent years, the coverage of basic old-age insurance in Dongguan has expanded rapidly, the scale of pension insurance fund has been increasing, the level of pension treatment for retired employees has been gradually improved, and the pension payment and pension management have been socialized. Dongguan old-age insurance system mode is in the forefront of the national system construction, but there are still some problems in the enterprise employee old-age insurance: first, the migrant workers are weak in consciousness of participating in the insurance, and are restricted by household registration, and the participation rate of the enterprise employee's old-age insurance is low; Second, there are loopholes in the policy itself, because the government pays too much attention to economic development in the early stage and gives greater preferential policies when attracting investment, which leads to the problems left over from the history of the early migrant workers in social security, third, because of the unreasonable and unfair pension planning system, which leads to the increasing pressure on the pension payment of employees in enterprises, and it is difficult to develop sustainably. Fourth, there are difficulties in monitoring law enforcement, which is difficult to ensure efficiency and legal seriousness. Through the analysis of the above problems, combined with the actual situation of enterprise employee pension insurance in Dongguan City, this paper puts forward some suggestions to solve the problem, one is to improve the credibility of Dongguan social security and strengthen the sense of responsibility of enterprises through information disclosure, strengthen the credibility of Dongguan social security, so as to promote the enthusiasm of enterprise staff and workers to participate in insurance consciously, the other is to optimize the policy of enterprise staff and workers' pension insurance and improve the rationality of the policy. Third, improve the value-added ability of the pension fund, alleviate the pressure of continuous pension payment and continuous growth of enterprise workers, fourth, improve the ability of social security supervision and law enforcement, ensure that enterprises participate in insurance for employees according to law, and ensure the legitimate rights and interests of each enterprise staff and workers; fifth, improve the social management service system of enterprise retirees, meet the needs of retirees, and further improve the old-age insurance system.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.67

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