我国高校教师养老保障制度改革研究

发布时间：2018-06-17 04:43

本文选题：养老保障制度 + 职业年金　；参考：《浙江师范大学》2012年硕士论文

【摘要】：随着我国社会主义市场经济体制的建立以及事业单位改革的推进,高等院校社保体制改革也进入了“深水区”。目前,我国高校教师现行的养老制度---退休制,基本上还是计划经济的产物,它曾对保障我国高校教师离退休后的生活水平、促进学校建设发展稳定起到了积极作用,但是随着社会经济发展,人口老龄化等诸多问题的出现,一些体制性的制约因素也逐渐显现出来,高校陈旧的体制机制已经不能满足发展需求,改革势在必行。因此,很有必要对高校教师的养老制度进行研究探索,以建立符合社会经济发展要求的新的高校养老保障制度。本文先通过文献法对我国高校教师养老保障制度的相关的文件、法律法规进行查阅、整理,对国内外各大学术期刊和互联网进行相关文献和研究成果检索,梳理出我国高校教师养老保障制度研究存在的问题；再通过实证分析法,对A大学现有的养老制度进行深入剖析；然后加入比较法,对比美、日两国大学养老保障制度,分析A大学现有制度存在的问题,并以此展开对我国高校教师养老保障制度改革的思考。本文的基本思路是以高校教师养老保障改革既是高校教师的内在隐性需求也是外在显性需求两个维度展开。内在隐性需求首先通过对薪酬的内涵与外延解释,到延期支付等相关理论阐述,再到高校教师的职业特点论述予以佐证；外在显性需求通过对我国高校养老保障制度变迁,到A大学现行养老制度存在的种种弊端,再到国外高校养老保障制度的成功启示加以证明。本文以延期分配为理论视点切入,首先阐述了论文选题缘由及意义,并且对工资、薪酬,养老保障、养老保障及延期支付进行了概念界定。然后通过理论依据的分析及A大学的实践研究,寻找现有制度的优点和缺陷,借鉴国外高校养老保障制度改革中好的做法,为建立和完善我国高校教师养老保障制度提供理论上的参考和依据。其次,本文提出,在建立和完善高校教师养老保障制度的过程中,既要体现社会公平和效率,又要注重高校的特殊性,进行有区别的改革,不宜将高校等同于一般事业单位搞一刀切；呼吁尽快启动社会养老保障法甚至是高校养老制度法的立法,让养老保障改革有法可依：提倡提高统筹层次,实行高校教师养老保障基金的省级或全国统筹,拓展筹资渠道,通过鼓励社会捐赠等方式,扩大和充实养老基金以保障离退休教师基本生活所需的养老金；建议建立多支柱的高校教师养老保障框架,采取国家、高校和个人共同负担养老保障费用的基金缴费机制；最后,依照分类管理,逐步推进原则,按照“老人老办法,新人新办法,中人过渡的办法”,稳步推进高校教师养老保障制度改革,实现新老制度的无缝对接,为我国高校的健康发展提供有力的后盾。
[Abstract]:With the establishment of socialist market economy system and the promotion of institution reform, the reform of social security system in colleges and universities has also entered "deep water area". At present, the current pension system-retirement system for college teachers in our country is basically the product of planned economy. It has played a positive role in ensuring the living standards of university teachers after retirement and promoting the development and stability of school construction. However, with the development of social economy and the emergence of many problems, such as aging population, some institutional constraints have gradually emerged. The old institutional mechanism of colleges and universities has been unable to meet the needs of development, so it is imperative to reform. Therefore, it is necessary to study and explore the pension system of college teachers in order to establish a new pension security system in accordance with the requirements of social and economic development. This article first through the literature law to our country university teacher pension security system related documents, the laws and regulations to consult, collates, carries on the related literature and the research achievement retrieval to the domestic and foreign major academic periodicals and the Internet. Combing out the problems existing in the research of the old-age security system of university teachers in China; then, through the empirical analysis, deeply analyzing the existing pension system in University A; then adding the comparative method to compare the old-age security system between the United States and Japan. This paper analyzes the problems existing in the present system of University A, and puts forward some thoughts on the reform of the old-age security system for teachers in colleges and universities in China. The basic idea of this paper is that the reform of college teachers' old-age security is not only the implicit demand but also the explicit demand. Firstly, the implicit demand is explained by the connotation and extension of salary, the related theories such as deferred payment and so on, and then the professional characteristics of college teachers are discussed to prove; the explicit demand changes the old-age security system through the change of our country's college old-age security system. To the present old-age pension system in University A various drawbacks, and then to the success of the foreign institutions of old-age security system to prove. In this paper, the theory of deferred distribution as a theoretical point of view, first elaborated the reason and significance of the topic, and the salary, old-age security and deferred payment of the concept of definition. Then, through the analysis of the theoretical basis and the practical research of A University, we find out the advantages and disadvantages of the existing system, and learn from the good practices in the reform of the old-age security system in foreign colleges and universities. It provides a theoretical reference and basis for the establishment and improvement of the old-age security system for teachers in colleges and universities in China. Secondly, in the course of establishing and perfecting the old-age security system for college teachers, this paper proposes that we should not only embody social fairness and efficiency, but also pay attention to the particularity of colleges and universities, and carry out differentiated reforms. It is not appropriate to equate colleges and universities with common institutions in a one-size-fits-all manner; to call for the early commencement of legislation on social security for the aged and even the law on the pension system in colleges and universities, so that the reform of old-age security can be governed by laws: to advocate raising the overall planning level, Carrying out the provincial or national overall planning of the pension fund for college teachers, expanding the channels of raising funds, and expanding and enriching the pension fund by encouraging social donation to ensure the pension needed by retired teachers for their basic life; It is suggested to set up a multi-pillar framework for college teachers' old-age security, and adopt a fund payment mechanism in which the state, colleges and universities and individuals share the expenses of old-age security. Finally, according to the classified management, the principle of "the old way for the elderly" should be promoted step by step. The new method of new people and the method of transition between the middle and the new "," steadily promote the reform of the old-age security system for teachers in colleges and universities, realize the seamless connection between the new and the old system, and provide a powerful backing for the healthy development of colleges and universities in our country.
【学位授予单位】：浙江师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G645.1

【引证文献】