机关事业单位职业年金制度的回顾、评析与展望

发布时间：2018-05-03 12:18

本文选题：机关事业单位 + 职业年金　；参考：《河北大学学报(哲学社会科学版)》2017年06期

【摘要】：机关事业单位养老保险制度改革和事业单位分类改革直接推动职业年金制度的探索与建立。2015年,随着机关事业单位基本养老保险制度的建立,职业年金制度方案也正式出台并实施。职业年金制度方案对制度属性、制度模式、覆盖范围、资金筹集、待遇领取、转移接续、基金管理、经办服务等内容做出明确规定。职业年金制度的建立为机关事业单位养老保险制度改革的推进发挥了积极作用。同时,职业年金制度在制度设计和管理服务方面还存在诸多问题,有待于进一步完善。需要进一步明确职业年金制度的模式与属性,增强公平性,完善制度设计,明确"中人"权益处理方案,改善管理服务,完善税收政策。
[Abstract]:The reform of the old-age insurance system of government institutions and institutions and the reform of the classification of institutions directly promote the exploration and establishment of the occupational pension system. In 2015, with the establishment of the basic old-age insurance system of the organs and institutions, Occupational annuity system scheme is also officially introduced and implemented. The scheme of occupational annuity system clearly stipulates the system attribute, system model, coverage, fund raising, treatment receiving, transfer succession, fund management, administration service and so on. The establishment of occupational pension system has played an active role in promoting the reform of endowment insurance system in government institutions. At the same time, there are still many problems in the system design and management services of occupational pension system, which need to be further improved. It is necessary to further clarify the mode and attribute of occupational annuity system, enhance fairness, perfect system design, clarify the scheme of dealing with "middle person" rights and interests, improve management services, and perfect tax policy.
【作者单位】：首都师范大学管理学院;中央民族大学人事处;
【基金】：国家社会科学基金项目“机关事业单位职业年金制度完善路径研究”(16CSH024)
【分类号】：F842.67

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