公益类事业单位养老保险制度改革面临的困境及对策探析

发布时间：2018-05-24 20:22

本文选题：公益类事业单位 + 养老保险　；参考：《青岛大学》2013年硕士论文

【摘要】：在人口老龄化进程加剧和事业单位养老保障基金缺口扩大的双重压力下,国家开始在全国推行事业单位养老保障制度改革试点方案,以减轻财政负担,促进社会养老保障制度的逐步完善,然而其改革面临现实性困惑。本文以公益类事业单位养老保险改革为研究对象,依据福利经济学、最优再分配和风险分摊理论和人力资本溢出理论,有效地结合事业单位分类改革新政策进行了全面的分析。通过选取上海市、深圳市两个试点作为案例研究,借鉴国外公职人员养老保险制度改革理论与实践的经验,总结出公益类事业单位养老保险制度的现状和面临的困境,如财政负担沉重加大基金征缴压力,统筹范围、缴费基数与缴费比例不统一,缺乏统一的养老保障转移、接续办法,统筹基金的管理体制模糊不清等的问题,从政策法律方面和管理体制方面分析其原因,进而提出公益类事业单位养老保险制度改革的总体思路及原则和措施,如强化养老保险改革中的政府责任,理顺管理体制；建立体现公益类事业单位特点并补充养老保险特性的职业年金制；实行结构性基本养老金计发办法,完善缴费与退休待遇挂钩的激励机制；建立基本养老金调试机制,提高基金统筹层次,完善综合性立法和相应的实施细则,完善改革的保险措施和配套政策等。
[Abstract]:Under the double pressure of increasing the aging process of the population and widening the gap of pension security funds in institutions, the state has begun to carry out a pilot program for the reform of the old-age security system in institutions throughout the country in order to lighten the financial burden. Promote the gradual improvement of social old-age security system, but its reform faces realistic confusion. Based on welfare economics, optimal redistribution and risk allocation theory and human capital spillover theory, this paper takes the reform of pension insurance in public welfare institutions as the research object, and makes a comprehensive analysis on the new policies of the classification reform of public institutions. By selecting two pilot projects in Shanghai and Shenzhen as case studies and drawing lessons from the experience of the theory and practice of the reform of the pension insurance system of public servants abroad, the paper summarizes the present situation and difficulties faced by the pension insurance system of public welfare institutions. For example, the heavy financial burden increases the pressure on the collection and payment of funds, the scope of the overall plan, the disunity of the base of payment and the proportion of contributions, the lack of a unified old-age security transfer, the continuation of measures, the ambiguity of the management system of the overall plan fund, and so on. This paper analyzes the reasons from the aspects of policy and law and management system, and then puts forward the general ideas and principles and measures for the reform of pension insurance system in public welfare institutions, such as strengthening the government responsibility in the reform of pension insurance and straightening out the management system; Establish occupational pension system that embodies the characteristics of public welfare institutions and supplement the characteristics of endowment insurance; implement the method of calculating and issuing structural basic pensions, improve the incentive mechanism of linking contributions to retirement benefits, and establish a basic pension adjustment mechanism. Improve the level of fund coordination, improve comprehensive legislation and relevant implementation rules, improve the reform of insurance measures and supporting policies.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

【引证文献】