上海市公立中小学退休教师养老金调整机制研究

发布时间：2018-05-17 06:35

本文选题：养老金 + 调整机制　；参考：《华东师范大学》2013年硕士论文

【摘要】：本文主要对上海市公立中小学退休教师养老金调整机制的现状进行研究并对其中可能存在的问题提出对策。养老金调整机制是养老金制度中极其重要的一环,它承担着尽可能使养老金抵御通货膨胀的风险从而保障退休人员基本权益,以及保证退休人员也能分享经济发展的成果的重要责任。自从我国养老保险制度改革之后,几乎每年都对退休人员的养老金有所调整,人们往往认为这能够保障退休人员的生活水平不下降,但实际上,单纯养老金的增长额并不能代表对养老金的调整是否合理与到位,我们必须要结合其他社会经济因素来综合分析,才能对退休人员实际养老金水准做出判断。公立中小学教师养老金制度隶属于事业单位退休人员养老金制度。在现有的“双轨制”养老金体系下,事业单位养老金由国家统包,列入财政预算,没有基金积累,未来养老金的发放与退休人员的工作年限和本人工资额直接挂钩,退休教师的养老金基本相当于退休前工资的90-100%左右,对其养老金的调整一般都根据相关文件和政策执行。由于现有事业单位养老金体制的特殊情况,所以其调整机制与国内外其他成熟的养老金制度相比,相应比较缺乏常态化和指数化。本文对历年来公立中小学退休教师养老金调整政策进行梳理分析,有助于帮助我们分析上海市公立中小学退休教师养老金增长机制是否科学、合理,并针对其中可能存在的问题提出自己的看法和相应对策。论文内容主要包括五个部分：第一部分,主要说明了研究背景、目的及其理论意义和实践价值,界定了相关概念,梳理了相关研究成果,介绍了本文所采用的研究方法和框架。第二部分,简单分析上海市公立中小学退休教师养老金调整机制的现状,梳理了历年来的相关文件政策,展示了国家与地方性养老金调整历程。第三部分,列举简析与养老金调整机制相关的部分社会经济指标以及部分养老金特殊调整政策。第四部分,建立不同退休人员的养老金增长模型分析以往的养老金调整机制的影响,并将养老金调整机制与部分相关的社会经济因素进行进一步对比分析,。第五部分,对上述分析过程中呈现的养老金调整机制中存在的现状进行思考,并提出自己的观点和建议。
[Abstract]:This paper mainly studies the status of pension adjustment mechanism for retired teachers of public primary and secondary schools in Shanghai and puts forward some countermeasures for the possible problems. The pension adjustment mechanism is an extremely important part of the pension system. It undertakes the risk of resisting inflation inflation as much as possible so as to guarantee the basic rights and interests of retirees. As well as the important responsibility of ensuring that retirees can share the results of economic development. Since the reform of the pension system in China, the pension of retirees has been adjusted almost every year. People tend to think that it can guarantee the living standard of retirees, but in fact, the growth of simple pension is not representative. If the pension adjustment is reasonable and in place, we must combine the other socioeconomic factors to make a comprehensive analysis of the retirees' actual pension level. The public pension system of the public primary and secondary schools is subordinate to the pension system of the retirees in the institutions. The pension is listed by the state, including the financial budget, no fund accumulation, the future pension is directly linked to the working life of the retirees and the salary of the retirees. The pension of the retired teacher is approximately equal to about 90-100% of the pre retirement salary. The adjustment and adjustment of the pension is generally carried out according to the relevant documents and policies. There is a special situation in the pension system of institutions, so its adjustment mechanism is relatively short of normalization and index compared with other mature pension systems at home and abroad. This paper analyses the pension adjustment policy of retired teachers in public primary and secondary schools in the past years, which is helpful to help us analyze the retirement of public primary and secondary schools in Shanghai. Whether the growth mechanism of teachers' pension is scientific and reasonable, and puts forward its own views and corresponding countermeasures in view of the possible problems.
The main content of this paper consists of five parts:
The first part mainly explains the research background, the purpose, its theoretical and practical value, defines the relevant concepts, combs the relevant research results, and introduces the research methods and frameworks adopted in this paper.
The second part, a brief analysis of the status of pension adjustment mechanism for retired teachers in Shanghai public primary and secondary schools, combing the relevant documents policy in the past years, and showing the adjustment process of national and local pension.
The third part enumerates some social and economic indicators related to pension adjustment mechanism and some special adjustment policies for pensions.
In the fourth part, the pension growth model of different retirees is established to analyze the influence of the former pension adjustment mechanism, and the pension adjustment mechanism and some related social and economic factors are further compared and analyzed.
In the fifth part, I think about the current situation of the pension adjustment mechanism in the above analysis process, and put forward my own views and suggestions.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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