忻州市城镇职工基本养老保险制度并轨研究

发布时间：2018-04-02 03:18

本文选题：机关事业单位　切入点：企业　出处：《山西财经大学》2013年硕士论文

【摘要】：忻州市城镇职工基本养老保险制度一直处于分割状态，不同群体实行不同的基本养老保险制度，对经济发展和社会稳定产生了一定的负面影响。在全省实施事业单位分类改革的大背景下，研究忻州市城镇职工基本养老保险制度的并轨改革，正合时宜。本文在对不同社会群体现行基本养老保险制度进行比较的基础上，分析了忻州市城镇企业和机关事业单位基本养老保险制度的差异，揭示了市直机关和事业单位的基本养老金水平远远高于企业，且差距逐年扩大的原因，，提出了忻州市基本养老保险制度并轨的方案，包括建立多层次养老保险体系，政府、单位和个人的关系与责任重构，并从财政支付能力、现行制度环境、各界人士的呼吁和养老保险机构设置这四方面论证了并轨方案的可行性。最后，分别从机关、事业单位和企业三方面提出各自为实现并轨而应该采取的措施，以及建立统一的全市基本养老金正常调节机制的建议。
[Abstract]:The basic old-age insurance system for urban workers in Xinzhou City has always been in a divided state. Different groups implement different basic old-age insurance systems. It has a certain negative impact on economic development and social stability. Under the background of implementing the classification reform of public institutions in the whole province, it is timely to study the reform of the basic old-age insurance system for urban workers in Xinzhou. Based on the comparison of the current basic old-age insurance systems of different social groups, this paper analyzes the differences between the basic old-age insurance systems of the urban enterprises and government institutions in Xinzhou City. This paper reveals the reason why the basic pension level of the city's direct organs and institutions is far higher than that of the enterprises, and the gap is widening year by year, and puts forward a plan of combining the basic old-age insurance system of Xinzhou City, including the establishment of a multi-level pension insurance system, the government, The relationship and responsibility of units and individuals are reconstructed, and the feasibility of the parallel scheme is demonstrated from the four aspects of financial ability to pay, the current institutional environment, the appeal of people from all walks of life and the establishment of pension insurance institutions. The three aspects of institutions and enterprises put forward the measures they should take to realize the integration of the system and the proposal of establishing a unified normal adjustment mechanism of the basic pension in the whole city.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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