我国机关事业单位职业年金建设对策研究

发布时间：2017-12-28 21:38

本文关键词：我国机关事业单位职业年金建设对策研究　出处：《青岛大学》2015年硕士论文　论文类型：学位论文

【摘要】：职业年金是一种补充养老保险制度,是在机关事业单位公职人员依法参加社会基本养老保险的基础上建立起来的养老保障第二支柱,从而在机关事业单位当中形成“社会基本养老保险+职业年金+个人储蓄养老”的三支柱养老机制,促进一体化的社会保障体系的建立。职业年金对于我国机关事业单位养老机制建设是一项全新的尝试,其对于保证养老金替代率水平,促进机关事业单位养老制度改革完成有着积极的推动作用。论文主要针对机关事业单位公职人员这一特殊群体,在总结之前事业单位养老改革试点的基础上,结合国家出台的有关职业年金建设的政策文件,提出在我国推动机关事业单位职业年金建设所需采取的对策和措施。首先,论文对职业年金进行整体的概念介绍,对职业年金的定义、特点、分类、理论基础进行了详细的阐释,并在数据分析的基础上对在我国进行职业年金建设的必要性进行了深入的剖析;其次,文章介绍了之前我国事业单位养老制度改革试点情况,在分析了广东、上海、浙江、山西、重庆五省市养老改革试点的基础上总结出当前我国推进机关事业单位职业年金建设所面临的问题和困境,包括制度设计不完善、政策法规不配套、市场环境风险大等一系列问题;最后介绍了国外年金制度的经验借鉴,并在此基础上提出在我国进行机关事业单位职业年金建设应采取的措施,包括确立职业年金建设应当注重的基本原则,在年金属性以及在缴费、运营、领取等环节上的制度设计,并通过社会精算方法对未来职业年金合理的缴费比例进行测算以及国家关于推动职业年金建设的其它配套措施建议等等。
[Abstract]:Occupation pension is a supplementary old-age insurance system is the foundation to participate in social endowment insurance in Institutions of civil servants established on the second pillar of the social security system, which is formed in the organs and institutions of basic social pension insurance + occupation pension + personal pension savings "three pillar pension system, promote the establishment of integration the social security system. Occupational annuity is a new attempt for the construction of pension system in our institutions and institutions, which plays a positive role in ensuring the replacement rate of pension system and promoting the reform of pension system in institutions. This paper focuses on the special group of the organs and institutions of public officers, in summing up before the basic pension reform institutions on the combination of countries for the introduction of the construction of the occupation pension policy document, put forward countermeasures and measures need to be taken in the construction of occupation pension institutions in china. First of all, the overall concept of occupation pension is introduced, a detailed explanation of the definition, characteristics, classification, theoretical basis of occupation pension, and on the basis of data analysis the necessity of occupation pension construction in our country is analyzed; secondly, the article introduced before the institutions in our country the pension system reform, based on the analysis of the Guangdong, Shanghai, Zhejiang, Shanxi, Chongqing five provinces pension reform pilot summed up the current China to promote the occupation pension institutions facing the construction problems and difficulties, including system design is not perfect, policies and regulations are not complete, the market environment and a series of major risks the problem; finally introduces the experience of foreign pension system, and on this basis should take the construction of occupation pension institutions measures in our country, including. The basic principle of legislation should pay attention to the construction of occupation pension, in the year of payment, as well as in metal operation, receive and other aspects of system design, and through social actuarial method to measure and other supporting measures and suggestions on promoting the national occupation pension construction and so on payment of future occupation pension reasonable.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.6

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