沁水县城镇企业职工养老保险问题研究

发布时间：2018-05-31 05:30

本文选题：沁水县 + 职工　；参考：《山西财经大学》2014年硕士论文

【摘要】：我国企业养老保险制度的基本内容包括基本养老金、企业年金和个人储蓄养老金，坚持与经济社会协调发展、突出公平兼顾效率、国家为主市场辅助的发展规律。自1951年建立以来，确立了政府、企业和职工个人三方共同负担的养老保障机制，随后建立了社会统筹与个人账户相结合的部分积累制养老保险制度。全国在不断扩大基本养老保险覆盖面、加强基金管理、做实个人账户等方面取得显著成就。本文基于劳动力再生产理论、国家干预理论、社会产品分配理论和风险管理理论四大理论，重点分析了沁水县经济、人口、人民生活基本情况，研究了沁水县城镇企业养老保险实施基本情况。沁水县建立了统一的企业职工基本养老保险制度，开展扩大养老保险覆盖面工作，足额社会化发放养老金，并且加强养老保险基金监督管理。通过对200份问卷结果和数据进行分析，总结出沁水县目前城镇企业养老保险在运行过程中存在覆盖面窄、待遇水平低、补充养老金规模小、异地转接困难、基金保值增值难等问题。结合沁水县当地实际情况，分析沁水县城镇企业养老保险滞后问题的原因。当地企业和职工参保意识淡薄、经济发展缓慢、企业规模小、人口结构和流动性大、投资渠道单一等因素影响沁水县城镇企业养老保险的发展。在实证调查分析基础上，提出了完善沁水县城镇企业养老保险制度具体措施。加强参保宣传，从职工和单位两方面入手进一步扩大沁水县城镇职工养老保险覆盖面；加速发展沁水县经济水平，逐步提高企业职工的养老待遇；借鉴国外成功经验，实施税收优惠，推进沁水县企业年金的进一步发展；强化养老保险制度管理，提高养老保险的统筹层次，，解决异地关系转接困难；做实个人账户，拓宽筹资渠道，实现基金增值保值；完善相关法律法规，提倡家庭养老和个人储蓄养老，实现多元化养老保障。
[Abstract]:The basic contents of the pension insurance system in our country include the basic old - age pension , the enterprise annuity and the personal savings old - age pension , insist on the harmonious development with the society and society , emphasize the fairness and balance the efficiency , the state - dominated market - assisted development law .

Based on the analysis of 200 questionnaires and data , this paper summarizes the existing problems such as narrow coverage , low treatment level , small amount of supplementary pension , difficult transfer of funds and the difficulty of fund - keeping and appreciation in Qinshui county .

On the basis of the empirical investigation and analysis , the concrete measures to improve the old - age insurance system in Qinshui county are put forward .
To accelerate the development of Qinshui County ' s economic level , and gradually increase the old - age treatment of enterprises and workers ;
To draw lessons from the successful experience of foreign countries , implement tax incentives , and promote the further development of the enterprise annuity in Qinshui County ;
Strengthening the management of endowment insurance system , raising the overall level of endowment insurance , and solving the difficulty of transferring out - of - land relationship ;
Make a real personal account , widen the financing channel , and realize the value - added value - keeping of the fund ;
To perfect the relevant laws and regulations , promote the old - age and personal savings for the elderly , and realize the diversification of the old - age security .
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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