中国基础养老金全国统筹问题研究

发布时间：2018-02-26 13:14

本文关键词： 基础养老金全国统筹养老保险问题　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：党的十八大报告中明确指出实现基础养老金全国统筹的目标，而当前我国只有少数几个地方实现了基础养老金在省级的统收统支。目前经济体制改革正在进行顶层设计，养老保险改革思路也迫切需要从“摸着石头过河”式的多级“试点”向“顶层设计”转变，改革理念从“效率优先、兼顾公平”向“公平为主、促进和谐”转变。基础养老金全国统筹意味着“地方事权”理念向“中央事权”理念的转变，统筹层次关乎各级利益主体权利义务问题，只有明确了各级主体权利义务，方能实现经济社会可持续发展。在这一理念推动下，本文整理阐述了目前我国养老保险统筹层次的现状以及地方统筹形成的历史沿革，对当前有关基础养老金全国统筹的主要方案进行比较分析，着重研究了基础养老金实现全国统筹面临的主要问题，包括中央政府与地方政府之间的利益博弈关系，从“地方事权”到“中央事权”所涉及的财税体制改革问题，社会保障“费改税”问题、职工基本养老保险统账结合制度的性质问题、社会保障一体化实施问题、社保经办机构能力建设与监督管理机制等一系列问题。在路径建议部分，本文采用定性与定量分析相结合的方法，，建议一步实现基础养老金全国统筹，实现基金统收统支，合理确定基础养老金筹集、发放、管理机制。
[Abstract]:In the report of the 18 National Congress of the CPC, it was clearly pointed out that the goal of realizing the national overall plan for basic pensions has been realized, but at present only a few places in China have realized the unified collection and support of basic pensions at the provincial level. At present, the reform of the economic system is in the process of top-level design. There is also an urgent need for the reform of old-age insurance to change from a multi-level "pilot project" of "feeling the stone across the river" to a "top-level design", and the reform concept from "giving priority to efficiency and giving consideration to fairness" to "giving priority to fairness and promoting harmony". The national planning of basic pension means the transformation from the concept of "local authority" to the idea of "central authority". The overall planning level is related to the rights and obligations of the main interests at all levels, and only the rights and obligations of the main bodies at all levels are clearly defined. In order to realize the sustainable development of economy and society. Under the impetus of this concept, this paper expounds the present situation of the overall planning level of the endowment insurance in our country and the historical evolution of the formation of the local overall plan. This paper makes a comparative analysis of the main schemes of national planning for basic pension, and focuses on the main problems faced by the realization of national overall planning of basic pension, including the relationship between the central government and local governments in the interest game between the central government and the local government. From the "local administrative power" to the "central administrative power" involved in the reform of the fiscal and taxation system, the issue of social security "fee to tax", the nature of the unified system of basic pension insurance for workers and staff, and the implementation of the integration of social security, In the part of path suggestion, this paper adopts the method of combining qualitative and quantitative analysis, and suggests to realize the national overall plan of basic pension in one step, and to realize the control of fund collection and expenditure in one step, such as the construction of social security agency's capacity and the mechanism of supervision and management, and so on. To reasonably determine the mechanism for raising, issuing and managing basic pensions.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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