我国自收自支事业单位养老保险制度构建研究

发布时间：2018-03-12 15:52

本文选题：自收自支事业单位　切入点：制度构建　出处：《湘潭大学》2013年硕士论文　论文类型：学位论文

【摘要】：自收自支事业单位作为我国事业单位体系的重要组成部分，是推动我国经济发展、促进社会进步的重要因素之一，也是计划经济时代的产物，承担着重要的历史和现实使命。经济体制改革后，自收自支事业单位的体制发生改变，其属于计划经济时代的“单位人”的传统养老保障模式也已不再适应市场经济体制的需要。一方面，自收自支事业单位养老保险之所以要区别于机关单位、企业的养老保险是与其自身性质相关联的；另一方面，近年来事业单位的养老保险已暴露了一些问题，造成不同类型职工养老待遇差距扩大，财政负担加重等，这使得自收自支事业单位养老保险制度的构建显得十分必要。同时，作为整个社会保障制度的重要一环，自收自支事业单位养老保险制度的构建意义深远，不仅有利于我国养老保险制度体系和社会保障体系的建设，也有利于自收自支事业单位适应市场化发展的需求，以更好的经济效益和社会效益立足于市场，发展于市场。当前，，事业单位养老保险制度改革正在进行试点，但进行的并不顺利。本文以此为背景对自收自支事业单位养老保险进行分析和研究。首先，从相关概念定义及构建制度的理论基础入手，运用文献分析、比较研究及跨学科研究等方法，分析我国自收自支事业单位养老保险的现状，找出目前存在的问题及原因，并阐述了与国内其他类型单位养老保险的联系与区别。然后介绍了国外三种典型公职人员的养老保险制度，借鉴其有效经验。最后结合我国国情，探索自收自支事业单位养老保险制度构建的基本思路，提出站在事业单位分类改革的前提下，完善养老保险立法保障、建立体现自收自支事业单位自身特点的补充养老保险制度等建议。文章的最后还总结了研究观点并指出今后的努力方向，为事业单位养老保险制度和完善社会保障制度提供理论支撑。
[Abstract]:As an important part of the system of institutions in our country, self-supporting institutions are one of the important factors to promote the economic development and social progress of our country, as well as the products of the planned economy era. Bearing an important historical and realistic mission. After the reform of the economic system, the system of self-supporting institutions has changed. The traditional old-age security model of "unit person" in the planned economy era is no longer suitable for the needs of the market economy system. On the one hand, the pension insurance of self-supporting institutions should be distinguished from that of government units. On the other hand, in recent years, the pension insurance of institutions has exposed some problems, resulting in the widening of the gap of pension treatment for different types of workers, the increase of financial burden, and so on. At the same time, as an important part of the whole social security system, the establishment of the endowment insurance system of self-supporting institutions has far-reaching significance. It is not only beneficial to the construction of endowment insurance system and social security system in our country, but also beneficial to the self-supporting institutions to adapt to the demand of market development, to base on the market with better economic and social benefits and to develop in the market. At present, the reform of pension insurance system in institutions is being carried out on a pilot basis, but it has not been carried out smoothly. This paper analyzes and studies the endowment insurance of self-supporting institutions against this background. First of all, Starting with the definition of relevant concepts and the theoretical basis of constructing system, this paper analyzes the present situation of endowment insurance of self-supporting institutions in China, and finds out the existing problems and reasons by using the methods of literature analysis, comparative study and interdisciplinary research. Then it introduces the pension insurance system of three kinds of foreign typical public servants, and draws lessons from its effective experience. Finally, combined with the national conditions of our country, the paper expounds the relationship and difference between endowment insurance and other types of units in China. This paper explores the basic ideas of the establishment of endowment insurance system in self-supporting institutions, and proposes to improve the legislative protection of old-age insurance on the premise of reforming the classification of institutions. Suggestions such as establishing supplementary pension insurance system to reflect the characteristics of self-supporting institutions. Finally, the paper summarizes the research points and points out the direction of future efforts. Provide theoretical support for endowment insurance system and perfect social security system in institutions.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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