吉林省JG学院职业年金规划研究

发布时间：2018-06-15 22:39

本文选题：养老保险 + 职业年金　；参考：《吉林大学》2012年硕士论文

【摘要】：我国社会养老保障体制改革的目标模式，是建立基本养老保险、企业补充养老保险、个人储蓄性养老保险三个层次相结合的制度。在事业单位中，企业补充养老保险被称为职业年金，与企业年金一样，起着保障职工退休养老生活、弥补基本养老保险待遇缺口、增强本单位人才吸引力和凝聚力的重要作用。随着事业单位养老保险制度改革的加速推进，事业单位工作人员的养老金来源已经从财政拨款逐步向社会统筹基金转变，这种养老模式的重大变革有利于减轻国家财政负担、促进人才合理流动，但同时也造成了事业单位工作人员养老金替代率的下降。因此建立职业年金制度来弥补职工养老待遇的不足，是事业单位在改革过程中必须考虑的问题。同时职业年金制度的建立对实现事业单位改革总体目标也具有重大意义。随着五省市职业年金试点工作的逐步开展，职业年金制度已经从理论逐渐发展到了实践中。相对于起步较早的企业年金，职业年金在在配套政策、理论研究和具体实践上的发展都不够成熟，但是因为两者建立的目标、原则、作用都较为相似，职业年金方案的设计也可以借鉴企业年金的有益经验。吉林省JG学院作为高校，在事业单位分类改革中被划分为从事公益服务的事业单位。2011年《中共中央国务院关于分类推进事业单位改革的指导意见》中明确指出，从事公益服务的事业单位要建立事业单位工作人员职业年金制度。因此本文研究的目的也是为了能够设计出一套适用于学院的职业年金方案，作为学院未来建立职业年金制度的有益参考，以利于提高职工养老保险待遇，促进学院持续健康发展。本文通过对吉林省JG学院现有人力资源体系、薪酬体系和养老保障体系等方面的分析，明确了学院建立职业年金制度的可行性和必要性，并制定了职业年金方案设计的原则和目标。在具体方案设计上，综合运用了保险学、金融学、人力资源管理等专业知识，并按照国家《事业单位职业年金试行办法》的要求，对职业年金方案的参加人员范围、资金筹集与分配方式、职业年金个人账户管理方式、权益归属方式、基金管理方式、计发办法和支付方式、支付职业年金待遇的条件、中止和恢复缴费的条件与程序、修改和终止职业年金方案的条件与程序、组织管理和监督方式等方面进行了详细的规划和设计。并为年金计划的启动和实施制定了相应的策略。在我国职业年金发展刚刚起步的背景下，本文力求通过对职业年金在实践中的运用研究，为本单位带来效益的同时，也能够为其他事业单位职业年金制度的建立提供借鉴和参考。
[Abstract]:The target mode of the reform of social old-age security system in our country is to establish the system of combining basic old-age insurance, enterprise supplementary old-age insurance and individual saving old-age insurance. In the institution, the enterprise supplementary endowment insurance is called the occupational annuity, like the enterprise annuity, it plays an important role in protecting the retirement life of the workers, making up the gap of the basic old-age insurance treatment, and enhancing the attraction and cohesion of the talent of the unit. With the acceleration of the reform of pension insurance system in public institutions, the source of pension for the staff of public institutions has gradually changed from the financial allocation to the social overall planning fund. This major change in the mode of providing for the aged is conducive to reducing the national financial burden. Promote the rational flow of talent, but also cause a decrease in pension replacement rate. Therefore, the establishment of occupational pension system to make up for the shortage of pension treatment is a problem that institutions must consider in the process of reform. At the same time, the establishment of occupational pension system is of great significance to realize the overall goal of public institution reform. With the development of occupational pension pilot work in five provinces and cities, occupational pension system has gradually developed from theory to practice. Compared with the early start of enterprise annuity, the development of occupational annuity in supporting policies, theoretical research and concrete practice is not mature enough, but because the objectives, principles and functions of both are relatively similar. The design of occupational pension scheme can also draw lessons from the beneficial experience of enterprise annuity. JG College of Jilin Province, as a university, is divided into institutions engaged in public welfare services in the reform of the classification of institutions. In 2011, the guiding opinion of the CPC Central Committee and the State Council on classifying and promoting the reform of public institutions clearly pointed out, Institutions engaged in public welfare services shall establish a system of occupational annuity for staff of public institutions. Therefore, the purpose of this study is to design a set of occupational pension schemes suitable for colleges, which can be used as a useful reference for the future establishment of occupational pension system in colleges, in order to improve the pension benefits of employees. To promote the sustainable and healthy development of the College. Based on the analysis of the existing human resource system, salary system and old-age security system in JG College of Jilin Province, this paper clarifies the feasibility and necessity of establishing occupational annuity system in JG College of Jilin Province. And has formulated the occupational annuity plan design principle and the goal. In the specific scheme design, comprehensive use of insurance, finance, human resources management and other professional knowledge, and in accordance with the national "measures for the implementation of occupational annuity in institutions", the scope of participation in the occupational pension scheme, Methods of raising and distributing funds, management of personal accounts of occupational annuities, ownership of rights and interests, management of funds, methods of calculation and issuance and payment, conditions for payment of occupational pension benefits, conditions and procedures for suspension and restoration of contributions, The conditions and procedures of modifying and terminating occupational pension scheme, organization management and supervision mode are planned and designed in detail. And the corresponding strategy for the initiation and implementation of annuity plan is established. Under the background that the development of occupational annuity in our country is just beginning, this paper tries to bring benefits to the unit by studying the application of occupational pension in practice. Also can provide reference and reference for the establishment of occupational annuity system of other institutions.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647;F842.6

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