基于养老金替代率视角下的职业年金探究

发布时间：2018-06-01 05:06

本文选题：职业年金 + 养老保险　；参考：《云南财经大学》2017年硕士论文

【摘要】：2015年1月15日,国务院针对我国政府机关和事业单位发布养老金制度改革规定,规定了政府机关和事业单位职员的养老金不再由国家财政全额支付,而改成与企业单位一致的缴费模式,由个人与单位共同缴费。这一规定打破了我国养老金“双轨运行”的传统模式,开启了中国养老单轨运行的新篇章。《决定》极大地促进了我国养老公平,符合和谐社会建设目标,有利于“中国梦”的实现。目前,中国老龄化问题十分严峻,老年人口占我国的人口比例超过16%,养老已经成为我国社会不可避免的问题之一。我国改革后机关事业单位养老模式依照“多交多得,少交少得,不交不得”的基本思路,改革原先全部财政拨款的缴费模式,使机关事业单位工作人员的养老金依据自己在职工资待遇水平和缴费年限而定,退休后的领取额也不再是75%—90%的“一刀切”模式。但此举在一定程度上影响其工作人员退休后养老待遇,使养老金数量较之前有所下降,对机关事业单位工作人员的工作积极性造成了一定的打击,也消减了机关事业单位对人才的吸引力,由于机关事业单位大部分由国家政府机关和科教文卫部门组成,此举在一定程度上对国家发展和国力提升形成阻碍。2015年4月6日,国务院在养老金改革决定的基础上,继续发布《机关事业单位职业年金办法》,试图通过职业年金来弥补改革后养老金的缺失。《办法》规定职业年金要对我国机关事业单位全体工作人员全覆盖,且缴费依照个人缴纳4%、单位缴纳8%的比例直接存入个人账户,交由专业管理机构对年金投资运营进行管理,国家成立统一部门对其进行监管,投资模式相对灵活,投资收益直接存入个人账户,且在提取方面也可以一次性或分次提取。本文通过对全球职业年金发展历程的探究,结合全球职业年金发展理论,分析了世界各国不同的职业年金筹集与给付方式,并对比了各种方式的优势与不足,通过对DB模式和DC模式的各项指标对比,结合我国具体国情和当前国际发展趋势,分析我国现阶段职业年金政策的现实性和可行性。通过替代率的测算,计算出不同工种、不同退休年龄段人员的基本养老金和职业年金替代率水平,依据计算结果,有针对性的对不同类型退休人员进行分析,尤其是对特殊职业劳动者,例如机关事业单位中医院放射科工作人员、从事有毒有害物质研究的人员、从事辐射防护研究人员以及因公致残、完全失去劳动能力者和女性就业人群的养老金缺失问题进行分析,并结合具体问题给出相关对策建议。
[Abstract]:On January 15, 2015, the State Council issued regulations on the reform of the pension system for government organs and institutions in China, stipulating that the pensions of employees of government organs and institutions shall no longer be paid in full by the state finance. And changes with the enterprise unit consistent payment pattern, by the individual and the unit joint payment. This provision breaks the traditional pattern of "double track operation" of pension in China, and opens a new chapter in the operation of China's pension monorail, which greatly promotes the fairness of pension in our country and conforms to the goal of building a harmonious society. It is beneficial to the realization of "Chinese Dream". At present, the aging problem in China is very serious, the proportion of the aged population in our country is more than 16%, pension has become one of the inevitable problems in our society. In accordance with the basic idea of "paying more for more, less for less and less for not paying," after the reform of our country, the old-age pension model of the organs and institutions has reformed the original mode of payment of all financial allocations. Make the pension of staff of Orgnaization Orgnaization Orgnaization is paid salary level and expend fixed number of years to decide according to oneself the amount that retires also However, to a certain extent, this has affected the pension benefits of its staff members after retirement, making the number of pensions somewhat lower than before, which has dealt a certain blow to the work enthusiasm of the staff of government institutions and institutions. It also reduces the attractiveness of government institutions to talents. Since most of them are made up of state government organs and science, education, culture, and health departments, this has to a certain extent hindered the development of the country and the enhancement of its national strength. On April 6, 2015, The State Council, on the basis of the pension reform decision, To continue to issue the measures for Occupational annuity of Organ and Institution Units, in an attempt to make up for the deficiency of the reformed pension through occupational annuity. [methods] it is stipulated that occupational annuity shall cover all the staff of government institutions and institutions in our country. And according to the individual pay 4, the unit pay 8% directly into the personal account, transferred to the professional management organization to manage the annuity investment operation, the state set up a unified department to supervise it, the investment model is relatively flexible, The investment income is deposited directly into the personal account, and can also be drawn at one time or in part. Through the exploration of the development course of the global occupational pension and the theory of the development of the global occupational pension, this paper analyzes the different ways of raising and paying occupational pension in the world, and compares the advantages and disadvantages of the various ways. Based on the comparison of the DB model and the DC model, combined with the specific situation of our country and the current international development trend, this paper analyzes the actuality and feasibility of the occupational pension policy in our country at the present stage. Through the calculation of substitution rate, the basic pension and occupational annuity replacement rate level of different types of jobs and different retirement age groups are calculated. According to the calculation results, different types of retirees are analyzed. In particular, for special vocational workers, such as the personnel of the radiology department of the Chinese medicine hospital of the government or institution, the personnel engaged in the study of toxic and harmful substances, the researchers engaged in radiation protection, and those who are disabled because of their official duties, This paper analyzes the pension deficiency of the disabled and the female employed, and puts forward the relevant countermeasures and suggestions combined with the specific problems.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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