天津市机关事业单位基本养老保险制度改革研究

发布时间：2018-03-16 10:09

本文选题：机关事业单位　切入点：养老保险改革　出处：《贵州财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：本论文以社会保障相关理论为基础,与机关事业单位养老保险改革实践相结合,依据制度设计、分析比较改革成果、发现问题、提出建议、促进制度完善。本文从研究相关国内外文献入手,学习借鉴国外学者对养老保险制度的分类、养老金比较和给付模式选择的研究;国内学者对国外养老保险制度改革借鉴、改革运行机制、改革实施效果等方面的研究。论文重点内容一是阐述改革制度设计包括参保范围、养老保险缴费机制、待遇支付机制、养老保险关系转续等。二是对选取样本单位的改革实施现状跟踪调研,运用定性与定量相结合的分析方法。通过数据定量分析缴费水平,定性分析缴费水平与工资收入差距的相关性;定量分析养老金待遇水平,定性分析与养老金待遇水平相关的退休年龄、缴费年限、缴费水平的影响,用于客观反映养老金缴费和支付两者间的平衡关系。三是运用替代率模型测算出改革后基本养老金替代率,并比较三类群体的替代率水平,进行改革公平性的评价。通过以上研究,提出本论文的主要观点:综合对样本单位改革实施情况和改革后养老金替代率分析结论首先提出改革存在的问题,包括养老金待遇性别差异明显,基本养老金无法弥补改革前后机关事业单位工作人员养老待遇差距、并轨后企业与机关事业单位间存在“隐性双轨”、社保基金收不抵支、财政托底压力大等。其次提出有助于养老保险制度改革可持续性的建议,包括采用延迟参保人员退休年龄、完善职业年金制度、发展企业年金、拓宽社保基金融资渠道缓解财政压力等方法。文章创新之处拟有两个,一是研究角度创新。采用微观视角,以案例研究法具体分析某几个典型机关事业单位的改革情况,填补了天津市改革整体运行情况这一宏观层面研究下的微观空白。二是研究方法创新。采用定性与定量分析相结合,对政策设计采用定性分析,对养老保险缴费和支付等实施环节运用定量分析。
[Abstract]:Based on the relevant theories of social security, this paper combines with the practice of pension insurance reform in government institutions and institutions, analyzes and compares the results of the reform according to the system design, finds out the problems, and puts forward some suggestions. Starting with the relevant domestic and foreign literature, this paper studies the classification of the endowment insurance system, pension comparison and payment mode selection of foreign scholars; domestic scholars to foreign pension system reform reference, The main content of this paper is to expound that the reform system design includes the scope of participating in insurance, the payment mechanism of endowment insurance, the mechanism of payment of treatment, and so on. The second is to track and investigate the status quo of the reform and implementation of the selection of sample units, and to use qualitative and quantitative analysis methods. Qualitative analysis of the relationship between contribution level and wage income gap, quantitative analysis of pension treatment level, qualitative analysis of the retirement age related to pension treatment level, contributory years, the impact of the level of contributions, It is used to objectively reflect the balance between pension contribution and payment. Thirdly, the replacement rate of basic pension after reform is calculated by using the substitution rate model, and the substitution rate level of three groups is compared. Through the above research, the author puts forward the main viewpoints of this paper: the analysis of the implementation of the reform of the sample units and the pension replacement rate after the reform first points out the problems existing in the reform. Including the obvious gender difference in pension treatment, the basic pension cannot make up for the gap between the pension benefits of the staff of the government and institutions before and after the reform, after the merger, there is a "recessive double track" between the enterprises and the government institutions, and the social security fund will not be paid for. Secondly, some suggestions are put forward to help the reform of the pension insurance system to be sustainable, including the adoption of delayed retirement age for insured personnel, the improvement of the occupational pension system, and the development of enterprise annuity. There are two innovations in this paper, one is to innovate from the perspective of research, and the other is to analyze the reform situation of some typical institutions and institutions from a micro perspective and a case study method. It fills up the micro gap in the macro-level study of the overall operation of the reform in Tianjin. Secondly, the research method is innovated. Qualitative analysis is adopted to the policy design by combining qualitative and quantitative analysis. Apply quantitative analysis to endowment insurance payment and payment.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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