论养老金双轨制改革及其路径

发布时间：2018-04-09 01:11

本文选题：机关事业　切入点：养老金　出处：《武汉大学》2014年博士论文

【摘要】：当前,我国机关事业单位退休人员执行退休制度,企业退休人员执行养老保险制度,即所谓“双轨制”。由于各种原因,企业养老金与机关事业单位退休金的差距较大。从替代率看,企业当期养老金替代率仅为44%,机关事业单位则达85%；从养老金水平来看,前者仅占后者的50%左右。“双轨制”引发了不少矛盾和争议,早已成为全社会广泛关注的话题。引发“双轨制”矛盾和争议的既有不同制度带来的制度公平问题,更有待遇差距带来的水平公平问题,本研究认为后者是政策对象关心的重点。因此,解决“双轨制”问题,既要从制度整合层面着手,更要解决合理的待遇差距问题。综合考虑各方面关系,本研究认为,解决“双轨制”的出路在于进行机关事业单位养老保险制度改革,具体包括：第一,在改革完善职工基本养老保险制度的基础上(即分离个人账户,保留社会统筹部分),统一企业、机关事业单位基本养老保险制度,即所谓“并轨”,形成覆盖企业、机关、事业单位的养老金第一支柱。这部分目标替代率在60%左右；第二,为机关事业单位建立职业年金,与企业年金共同构成覆盖企业、机关、事业单位的养老金第二支柱。这部分目标替代率在20%左右；第三,大力发展个人储蓄养老计划,给予税收优惠,形成第三支柱。另外,应汲取事业单位养老保险改革停滞不前的经验、教训,本次机关事业单位养老保险制度改革不能单兵突进,需要坚持几个原则,同步做好几方面配套改革工作、加强顶层设计。应坚持的几个原则包括：一是改革后养老金待遇不下降。保证改革前后待遇大体平衡是改革的基本原则。二是“中人”的设置要合理、待遇要平稳过渡。“中人”是重要的改革对象,大至有两种思路：第一种思路,将其纳入“老人”实行老办法。第二种思路,将其纳入“新人”实行新政策,由财政补贴新、旧制度带来的待遇差额。两种思路各有利弊,但无论如何,“中人”待遇要平稳过渡。三是机关和事业单位要同步改革。2008年开始的事业单位养老保险制度改革试点趋于停滞,机关未同步改革是一个重要原因。应做好“四个同步”：一是要同步完善基本养老保险制度。实施“并轨”,即统一企业、机关、事业单位基本养老保险制度,前提是抓紧完善基本养老保险制度,保证并轨之后的基本养老保险制度能够持续、健康运行。二是要同步建立机关事业单位职业年金。职业年金建设是解除机关事业单位人员对改革的担心、减小改革阻力的重要措施,未能及时建立职业年金是事业单位养老保险制度改革处于停滞状态的重要原因。三是要同步推进企业年金建设。为避免改革后出现机关事业单位有职业年金,企业却没有企业年金新的“双轨制”矛盾,需要同步完善并推进企业年金建设,使之与机关事业单位职业年金相呼应,缩小企业与机关事业单位的养老金差距。四是要同步推进机关事业单位工资制度改革。养老金是在职工资的延期支付,养老金的问题,表象在养老金制度,实质在工资关系。围绕本文的目的和思路,论文共安排9章内容。第1章为前言。介绍论文的研究意义、目的、思路、方法、创新之处等；第2章为“双轨制”文献研究及相关问题分析,分析“双轨制”问题的产生、养老金“双轨制”的现状、问题,以及养老金“双轨制”文献研究与综述等；第3章为机关事业单位养老保险制度改革必要性与试点情况分析,研究分析近年来我国机关事业单位养老保险制度改革的必要性和试点情况,特别是2008年开始的5省市事业单位养老保险制度改革情况,问题与原因分析等,在此基础上研究分析改革的重点与难点问题；第4章为完善基本养老保险制度研究,这是改革的重要前提和基础,包括基本养老保险制度的现状与问题分析、文献研究、对策分析等；第5章为机关事业单位养老保险制度改革设计分析,包括改革方向与路径分析、制度架构与参数设置研究,研究分析机关事业单位的“三支柱”养老金体系,以及缴费、待遇支付等参数设置；第6章为基本养老保险与职业年金相关测算分析。测算机关事业单位养老保险制度改革中的财政成本,比较新、旧制度的财政支出差距：第7章为职业年金建设研究。探讨在我国建立机关事业单位职业年金的思路、方向、路径等；第8章为公务员养老金制度国际比较。综合分析世界各国公务员的养老金制度,重点分析美国、英国、德国、香港地区等国家或地区的公务员养老金制度,提出对我国的借鉴和启示；第9章为基本结论和对策建议。
[Abstract]:At present , the retirees of the institutions and institutions of our country carry out the retirement system , and the retirees of the enterprises execute the old - age insurance system , that is , the so - called " double - track system " . For various reasons , the gap between the pension of the enterprise pension and the institutions and institutions is relatively large . From the substitution rate , the replacement rate of the enterprise pension is only 44 % , and the institution institution reaches 85 % ;
From the level of pension , the former accounts for only about 50 % of the latter . The two - track system has caused many contradictions and disputes . It has already become the topic of wide concern of the whole society . It is considered that the latter is the focus of the policy object . Therefore , the problem of " double - track system " should be solved . Therefore , the problem of " double - track system " should be solved . Therefore , it is necessary to solve the problem of " double - track system " .

Based on the reform and improvement of basic endowment insurance system ( i.e . separating individual account and retaining social integration part ) , unifying enterprise , institution and institution basic endowment insurance system , that is , the so - called " parallel rail " , the first pillar of pension insurance covering enterprises , institutions and institutions is formed .
Second , the establishment of occupational pensions for the institutions and institutions , together with the enterprise annuities , constitutes the second pillar of pensions covering enterprises , institutions and institutions . This part of the target substitution rate is around 20 % ;
Third , develop the personal savings pension plan , give preferential tax to the tax , form the third pillar . In addition , should draw lessons from the reform of the endowment insurance reform of the public institution , learn the lesson , the reform of the endowment insurance system of the public institution of this organ cannot advance , need to adhere to a few principles , synchronize the several aspects of the reform efforts , strengthen the top - level design .

There are several principles that should be adhered to : one is the basic principle of the reform after the reform . The basic principle of reform is to ensure the general balance of the treatment before and after the reform . The second is that the setting of the " middle man " should be reasonable and the treatment should be smooth . The second thought is to integrate it into " old man " .

The basic old - age insurance system should be perfected and the basic old - age insurance system should be perfected . The basic old - age insurance system should be perfected and the basic old - age insurance system should be perfected .

In this paper , 9 chapters are arranged around the purpose and thinking of this paper . Chapter 1 is the preface . The research significance , purpose , thinking , method and innovation of the paper are introduced .
Chapter 2 analyses the literature of " double track system " and the related problems , analyses the problems of " double track system " , the status and problems of " double track system " and the literature research and review of pension " double track system " .
Chapter 3 analyzes the necessity and the pilot situation of the reform of the endowment insurance system of the institutions and institutions , and analyses the necessity and the pilot situation of the reform of the endowment insurance system of the institutions and institutions in China in recent years , especially the reform of the endowment insurance system of the five provinces and cities which started in 2008 , the problems and causes analysis , etc .
Chapter 4 is to perfect the basic endowment insurance system research , this is the important premise and basis of the reform , including the basic endowment insurance system status and problem analysis , literature research , countermeasure analysis and so on ;
Chapter 5 provides the analysis of the reform and design of the endowment insurance system of the public institution , including the reform direction and the path analysis , the system structure and the parameter setting research , the research and analysis of the " three pillars " pension system of the institutions and institutions , as well as the payment , treatment payment and other parameter settings ;
Chapter 6 is the calculation and analysis of the basic endowment insurance and occupational pension . The financial cost in the reform of the endowment insurance system of the institutions and institutions is calculated , the financial expenditure gap between the old system and the old system is compared : Chapter 7 is the research on the construction of occupational pension fund .
Chapter 8 is an international comparison of the civil service pension system . The pension system of the civil servants in the world is comprehensively analyzed , and the pension system of civil servants in the United States , the United Kingdom , Germany and the Hong Kong region is emphatically analyzed , and the reference and inspiration to our country are put forward .
Chapter 9 provides basic conclusions and countermeasures .

【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F842.67

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