中国事业单位养老保险制度改革研究

发布时间：2018-04-03 10:56

本文选题：事业单位　切入点：养老保险　出处：《东北师范大学》2007年博士论文

【摘要】： 中国事业单位养老保险制度,作为整个社会养老保险制度的重要组成部分,其改革与发展不仅关系到中国三千多万事业单位职工养老保障权利的实现问题,而且从一定意义上讲,也关系到中国基本养老保险制度的改革进程与可持续发展问题。改革开放以来,随着社会主义市场经济体制的建立和社会发展,中国事业单位在管理体制、编制人事、财务、工资以及社会保障制度等方面进行了全方位的改革。但是,作为事业单位改革重要内容的养老保险制度改革仍处于地方探索阶段,其进程滞后于城镇企业职工基本养老保险制度改革,已经成为中国城镇职工养老保险制度改革和发展的瓶颈。其原因是多方面的,其中事业单位养老保险制度改革的理论研究严重滞后于本已滞后的改革实践是重要原因之一。事业单位养老保险制度改革的理论研究,对发展养老保险、社会保险乃至社会保障理论,以及推动事业单位养老保险制度改革方案的建构和尽快出台,无疑具有较强的现实意义和理论价值。为此,本文将在对事业单位养老保险制度改革的相关理论和具体实践进行深入研究分析的基础上,提出中国事业养老保险制度改革的基本思路与对策。本文正文共分六个部分: 第一章事业单位养老保险制度改革的基本理论:在对各种养老保险制度理论梳理和评析的基础上,探讨各学派养老保险理论对中国事业单位养老保险制度改革理论研究和制度建构的启示与借鉴意义;在梳理马克思主义社会保险理论的基础上,阐明其对建构中国事业单位养老保险制度的指导意义。第二章中国事业单位养老保障制度的发展历程与现实状况:简要回顾中国传统事业单位离退休养老保险制度的演变历程,分析各个历史阶段的基本特征;阐释传统事业单位离退休养老保险制度面临的现实困境,分析事业单位养老保险制度改革目标选择的相关依据,反思部分地区事业单位养老保险制度的改革措施。第三章国外公职人员养老保险制度的模式比较与经验启示:对一些具有代表性国家的公职人员养老保险制度进行简要介绍,分析其各自的基本特征、取得的经验教训,阐释其对中国事业单位养老保险制度改革和建构的借鉴意义。第四章中国事业单位养老保险制度改革的目标选择与基本对策:在深入分析事业单位养老保险制度改革现实背景的前提下,提出事业单位养老保险制度改革与发展的基本目标和相应的基本对策。第五章中国事业单位职员年金制度建构的基本思路与主要对策:在明确事业单位职员年金性质、责任体系的基础上,提出建立事业单位职员年金的基本对策,主要是税收优惠方案和替代率水平。第六章中国事业单位养老保险制度改革的法律课题与立法建议:阐释加快养老保险法制化进程的必要性,提出事业单位养老保险制度的立法理念和相关立法建议。
[Abstract]:The endowment insurance system of Chinese institutions, as an important part of the entire social endowment insurance system, its reform and development is not only related to the realization of social security rights of workers China about thirty million units, and in a certain sense, but also related to the China problem of the basic endowment insurance system reform and sustainable development.
Since the reform and opening up, with the establishment of socialist market economy and social development, Chinese institutions in the management system, personnel organization, finance, wages and social security and other aspects of the all-round reform. However, as the reform of the endowment insurance system reform important content is still in the stage of exploration, the process lag in the urban basic old-age insurance system reform, has become a bottleneck Chinese urban workers pension insurance system reform and development. Its reason is in many aspects, including the theory of the reform of endowment insurance system of public institution reform in the already serious lag lag is one of the important reasons.
Theoretical study on the reform of endowment insurance system of public institution, the development of endowment insurance, social insurance and social security theory, and promote the construction of endowment insurance system of public institution reform and as soon as possible, will undoubtedly have a strong practical significance and theoretical value. Therefore, this paper will study in-depth analysis based on the relevant theories and Institutions Pension the insurance system reform and practice, basic ideas and countermeasures put forward the reform of endowment insurance system Chinese career.
The text of this article is divided into six parts:
The basic theory of the endowment insurance system reform of institutions in the first chapter: on the basis of combing various endowment insurance system theory and analysis, explore the Enlightenment of endowment insurance theory of various schools Chinese institutions endowment insurance system reform theory research and system construction and significance; on the basis of Marx's social insurance theory, clarify the guiding significance for the construction of China endowment insurance system of public institution.
The development of old-age security system the second chapter Chinese institution and reality: the evolution of a brief review of the traditional business units China retirement pension insurance system, the analysis of the basic characteristics of each historical stage; interpretation of traditional institutions retirees dilemma on endowment insurance system, based on the analysis of relevant institutions endowment insurance system reform target selection the endowment insurance system, reflect on the cause of some areas of reform measures.
Compared with the experience of endowment insurance system in the third chapter of foreign public officials: brief introduction of some representative countries of the public servants pension system, analyzes the basic characteristics of the lessons learned, to explain the China institution endowment insurance system reform and the construction of reference.
The fourth chapter is about the target selection and basic countermeasures of the reform of the endowment insurance system in Chinese institutions. Based on the in-depth analysis of the realistic background of the reform of the endowment insurance system in institutions, the basic objectives and corresponding countermeasures for the reform and development of the endowment insurance system in institutions are put forward.
The fifth chapter is about the basic ideas and main countermeasures of the construction of the staff pension system in Chinese institutions: Based on the definition of the nature of the employee annuity and the responsibility system, it puts forward the basic countermeasures for the establishment of the staff pension, mainly the tax preference scheme and the replacement rate level.
The sixth chapter is about the legal issues and legislative proposals for the reform of pension system in Chinese institutions: to explain the necessity of speeding up the legalization process of endowment insurance, and put forward the legislative ideas and relevant legislative proposals of endowment insurance system in institutions.

【学位授予单位】：东北师范大学
【学位级别】：博士
【学位授予年份】：2007
【分类号】：F842.6

【引证文献】