西安养老保险制度改革优化研究

发布时间：2018-02-10 15:57

本文关键词： 西安养老金并轨改革深化对策　出处：《长安大学》2016年硕士论文　论文类型：学位论文

【摘要】：养老保险制度是国家社会保障制度中重要的组成部分,与人民生活、社会稳定息息相关,同时养老保险制度体系与社会各个方面有着密切联系,是一个复杂的协调系统。保障退休人员老有所依,老有所养,共享改革发展成果也是党和国家的一贯宗旨。面临改革进入攻坚期和日趋严峻的人口老龄化现状,我国的社会养老保险制度亟需改革和完善。然而,由于传统的计划经济体制的影响以及改革措施不一致等原因,使养老保险制度在运行过程中出现了一些突出问题。其中,养老保险双轨制的存在,即机关事业单位和企业实行两种不同的养老保险制度首当其冲。这两种养老保险制度在筹资模式、待遇计发办法、管理体制等方面都存在着较大的差异,种种制度差异导致了诸多问题的产生,比如人力资源无法有效配置、待遇差距过大无法体现社会公平正义原则、人口老龄化使得政府财政负担加重等。因此,机关事业单位与企业养老保险制度并轨显得尤为重要。为了促成养老保险制度并轨,中央和地方政府从顶层设计到地方统筹均进行了不懈努力。本文从养老保险制度并轨的现状入手,对西安市养老保险制度并轨改革的实践探索以及并轨过程中存在的问题进行了探讨,旨在提出西安市养老保险制度并轨改革存在问题的应对策略,并有望为全国其他尚未推行或者正在推行机关事业单位与企业养老保险制度并轨的地区提供理论和实践支持。论文的主要研究内容包括:(1)介绍研究的背景及意义、国内外研究现状综述、主要研究方法及创新之处和不足之处;(2)介绍养老金并轨的相关概念与理论基础;(3)具体阐述养老金并轨改革的历史沿革;(4)对西安市养老金并轨的现状进行了分析;(5)指出了西安市养老金并轨改革过程中所存在的问题;(6)针对西安市养老金并轨改革过程中所存在的问题提出了并轨改革深化的应对之策;(7)结论,对本论文的内容进行总结,并对未来的研究进行了展望。
[Abstract]:The old-age insurance system is an important part of the national social security system, which is closely related to the people's life and social stability. At the same time, the old-age insurance system is closely related to all aspects of society. It is a complex coordination system. It is the consistent purpose of the Party and the state to ensure that retirees are supported and supported by the elderly. It is also the consistent purpose of the Party and the country to share the fruits of reform and development. It is faced with the fact that the reform is entering a critical period and the aging population is becoming increasingly serious. However, due to the influence of the traditional planned economy system and the inconsistency of the reform measures, there are some outstanding problems in the operation of the old-age insurance system. The existence of a two-track system of old-age insurance, that is, two different old-age insurance systems implemented by organs, institutions and enterprises, bear the brunt. These two old-age insurance systems are in the mode of raising funds and the methods for calculating and distributing benefits. There are great differences in the management system, such as human resources can not be effectively allocated, the treatment gap is too large to reflect the principle of social equity and justice. The aging of the population makes the financial burden of the government heavier and so on. Therefore, it is particularly important for government institutions and enterprises to merge with the old-age insurance system. The central and local governments have made unremitting efforts from top level design to local overall planning. This paper probes into the practice and exploration of the reform of the pension insurance system in Xi'an and the problems existing in the course of the reform, in order to put forward the countermeasures for the problems existing in the reform of the pension insurance system in Xi'an. It is hoped that it will provide theoretical and practical support for other regions of the country that have not implemented or are implementing the system of old-age insurance of organs, institutions and enterprises. The main research contents of this paper include the introduction of the background and significance of the research. A summary of the research situation at home and abroad, This paper introduces the related concepts and theoretical basis of pension amalgamation. (4) analyzes the current situation of pension integration in Xi'an. This paper points out the problems existing in the reform of the pension system in Xi'an) and puts forward some countermeasures for the deepening of the reform in view of the problems existing in the reform of the pension system in Xi'an. The content of this paper is summarized and the future research is prospected.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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