事业单位养老金职级差距分析

发布时间：2018-05-02 01:14

本文选题：事业单位 + 社会养老保障制度　；参考：《浙江大学》2013年硕士论文

【摘要】：养老金差距是近几年学界和社会普遍关注的热点问题。过去的研究主要集中于因不同人群适用不同制度而导致的群体间养老金待遇差距。本研究关注同一制度中不同职级人群之间的养老金待遇差距问题。鉴于国家机关和事业单位社会养老保障制度改革的脚步声日益临近,且2008年国务院印发了《事业单位工作人员养老保险制度改革试点方案》,本文着重研究,在事业单位社会养老保障制度改革前后,不同职级工作人员的养老金待遇差距及其变化,试图为完善事业单位社会养老保险制度改革试点方案,以及正在酝酿的国家机关和事业单位社会养老保险制度改革方案,提供参考意见。本文重点研究事业单位社会养老保障制度中,职级(含职务、职称等)对养老金的影响,选取Z省省直事业单位在职人员为样本,模拟未来30年在现制度和新制度下不同职级人员的养老金情况,分析事业单位社会养老保障制度改革前后不同职级养老金待遇的变化,得出以下结论：在现制度(即现行退休保障制度)下,职级对养老金有直接影响且起决定性作用；在新制度(即按照国务院2008年文件精神即将实施的制度,与现行职工基本养老保险制度基本一致)下,职级通过缴费工资对养老金产生间接影响,但影响力明显下降。在充分考虑经济、社会发展和相关政策的变化趋势的基础上,运用定量分析方法,建立事业单位社会养老保障制度中养老金职级差距分析模型。模拟结果表明,现制度下事业单位工作人员下养老金的职级差距大于新制度下养老金的职级差距。因此,事业单位社会养老保障制度改革将会缩小养老金职级差距。同时,又讨论了职业年金养老金及其职级差距,以及养老金职级差距变化在事业单位社会养老保障制度改革方案设计中的运用。
[Abstract]:Pension gap is a hot issue of academic and social concern in recent years. Previous studies have focused on the gap in pension benefits between groups due to the application of different systems to different groups. This study focuses on the gap of pension benefits between different ranks in the same system. In view of the approaching step by step of the reform of the social old-age security system in state organs and institutions, and in 2008, the State Council issued the "pilot Plan for the Reform of the Endowment Insurance system for the staff of Public institutions". Before and after the reform of the social old-age security system in public institutions, the gap of pension benefits and its changes among the staff of different ranks are trying to improve the pilot scheme of the reform of the social old-age insurance system in public institutions. As well as the state organs and institutions in the brewing reform of the social endowment insurance system, to provide advice. This paper focuses on the influence of rank (including position, title, etc.) on pension in the social old-age security system of public institutions. To simulate the pension situation of different rank personnel under the present system and the new system in the next 30 years, and to analyze the changes of pension treatment in different ranks before and after the reform of social old-age security system in public institutions. The following conclusions are drawn: under the current system (i.e., the current retirement protection system), rank has a direct and decisive effect on pensions, and in the new system (that is, the system to be implemented in accordance with the spirit of the 2008 document of the State Council), In line with the current basic old-age insurance system for workers), the rank through the payment of wages to the pension has an indirect impact, but the impact is significantly reduced. On the basis of considering the changing trend of economy, social development and related policies, a model for analyzing the gap of pension rank in the social old-age security system of public institutions is established by using the quantitative analysis method. The simulation results show that the rank gap of pension under the present system is greater than that under the new system. Therefore, the reform of social old-age security system in institutions will narrow the gap of pension ranks. At the same time, it also discusses the occupational pension pension and its rank gap, as well as the application of the change of the pension rank gap in the design of the reform scheme of the social old-age security system in public institutions.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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