东莞市社会养老保险补缴问题研究

发布时间：2018-06-14 13:06

本文选题：社会养老保险 + 补缴　；参考：《广西师范大学》2014年硕士论文

【摘要】：东莞市自1984年起推行职工养老社会化改革,经过30年来的发展,逐步将养老保险的覆盖面推广至包括各种经济类型企业、个体工商户以及灵活就业的全体劳动者,并建立了城乡一体化社会养老保险制度体系。随着社会养老保险覆盖率和待遇水平不断提高,多年实践中存在的一些问题逐渐显现。在日趋严峻的养老问题影响下,人们对自身社会养老保险权益空前关注,其中,因漏缴、欠缴形成的社会养老保险补缴问题尤为突出。全文分成五个部分,第一部分“绪论”主要是阐述本文的选题来源和研究意义以及研究方法和创新点,并介绍国内外的研究现状。通过对社会养老保险发展的历程进行回顾和梳理,由于养老保险制度改革中的渐进性,导致了养老保险并没有从一开始就覆盖全体应参保人员,留下了较大的参保“缺口”。社会成员的权利意识觉醒,提出要对过去应缴未缴时期的养老保险进行“补交”,促使政府不得不正视养老保险多年来因未全覆盖而遗留的历史“欠账”。社会养老保险补缴问题并非东莞市特有现象,而是具有普遍性的历史问题。第二部分是对本文中出现的一些主要概念的界定以及相关重要理论的概述。在本文中主要是运用了马克思主义社会保障理论对社会保障的主体和资金来源的本质进行阐述,并利用隐性债务理论作为社会养老保险补缴风险性的分析手段。第三部分是对东莞市社会养老保险补缴问题的产生、主要表现与发展趋势的研究。通过调查研究,总结出东莞市当前社会养老保险补缴问题的主要表现为：一、补缴案件的处理途径存在争议,补缴引起的劳资纠纷中存在劳动关系管理和社会保险管理责任的划分模糊。二、由于补缴政策的非强制性,补缴诉求往往引发劳资双方的经济补偿纠纷。三、运用养老保险隐性债务理论,对补缴人员和正常参保人员的隐性债务进行测算,由于前者的积累时间比后者短,得出制度未来对补缴人员承担的债务要大于正常参保人员,并且债务差额随着养老金支付年限延长而不断增加。根据马克思社会保障理论,如果不对社会养老保险补缴规模加以限制,不仅会对保险制度发展改革产生影响,还可能产生政治稳定和社会管理的风险性问题。四、现行养老保险补缴政策放任经济补偿协商、对制度影响评估不足和公平性缺失,导致补缴政策并未能妥善解决补缴纠纷,反而容易引发大规模的补缴诉求,对社会稳定和经济发展造成危害。第四部分是对东莞市社会养老保险补缴问题的原因分析。本文综合历史、制度和现实等多方面对东莞市社会养老保险补缴的原因进行分析。一、我国社会养老保险制度自上世纪90年代初期建立,但由于发展中观念定位上的问题,社会养老保险在实践中为经济发展让道,广覆盖的保障体系形成较晚。同时,由于参保观念的培育一直得不到良好的社会环境土壤,根深蒂固的传统养老观念依然产生巨大影响。二、养老保险制度的“碎片化”、城乡二元设计,形成了保险关系转移接续的制度障碍,导致参保人的养老保险权益不能有效衔接,制度改革阻力重重。多年的退保政策,加剧了对养老保险积累的破坏,从而加大了劳动者对补缴的期望。三、社会养老问题面临严峻形势,加上养老保险待遇近年来持续较快的增长,引发人们对自身养老保险权益的关注。由于行政救济不力,造成了养老保险侵权问题长期沉积,促使补缴诉求愈发强烈。第五部分是解决东莞市社会养老保险补缴问题的对策建议。针对东莞市社会养老保险补缴问题的表现和原因,本文提出了一些解决的对策建议。一、补缴问题是社会养老保险制度在发展改革和实践过程中遗留下的历史性问题,政府负有不可推卸的责任,应当制订财政支付预算,明确各级政府的出资比例,并为无养老金退休人员建立养老津贴制度,主动偿还养老保险历史欠账。二、完善社会保险制度改革,整合城乡养老保险体系,修复制度的“碎片化”,优化保险关系的转移接续,提高养老保险待遇的激励效应。同时,设立个人免缴工资下限,保障低收入群体的基本生存不因参保缴费而受到影响。三、加大社会宣传和对违法行为的监察力度,提升社会保险经办机构的服务能力,营造良好的参保环境,不断扩大养老保险的覆盖面。四、正视历史问题,完善社会养老保险补缴政策。注意补缴问题中的历史划分,制订统一的有限制的补缴政策,对历史补缴问题集中清理,依法规范一般性违法的补缴行为,避免补缴政策对社会养老保险制度和经济社会造成较大影响。
[Abstract]:Since 1984, Dongguan has carried out the social reform of the workers for the aged. After 30 years' development, it has gradually extended the coverage of pension insurance to all kinds of economic enterprises, individual business households and all workers with flexible employment, and established an integrated social pension insurance system with the coverage rate of social endowment insurance. The level of treatment has been increasing, and some problems have gradually emerged in years of practice. Under the influence of the increasingly severe old-age problem, people pay more attention to their own social pension insurance rights and interests. Among them, the problem of the payment of social endowment insurance is particularly outstanding because of the failure to pay. The whole article is divided into five parts. The first part of the "Introduction" is mainly This paper expounds the origin and significance of the topic, research method and innovation, and introduces the status of research at home and abroad. Through reviewing and combing the course of the development of social endowment insurance, the pension insurance has not been covered by all the insured persons from the beginning, because of the Gradualism in the reform of the pension insurance system. The rights consciousness of the members of the society has been awakened, and the awareness of the rights of the members of the society has been awakened, and it is proposed to make a "supplement" to the old-age insurance in the unpaid period of the past. The government has to face up to the historical "arrears" left over by the pension insurance for many years. The issue of the payment of social endowment insurance is not a peculiar phenomenon in Dongguan, but a common phenomenon. The second part is the definition of some of the main concepts in this article and the summary of relevant important theories. In this paper, the author mainly uses the theory of Marx's social security to explain the essence of social security and the essence of the source of funds, and make use of the theory of implicit debt as the supplement of social endowment insurance. The third part is the study of the problem of the payment of social endowment insurance in Dongguan, the main manifestation and the development trend. Through the investigation and research, the main manifestations of the problem of the current social endowment insurance in Dongguan are summarized as follows: one, the dispute of the remedy of the cases, and the labor disputes caused by the payment of the compensation. The division of labor relations management and the responsibility of social insurance management is blurred. Two, due to the non mandatory payment policy, the compensation appeals often lead to the economic compensation disputes between the two parties. Three, the implicit debt theory of the pension insurance is used to calculate the recessive debt of the complement and the normal participants, due to the accumulation time of the former. It is shorter than the latter, and it is concluded that the liabilities of the system in the future are greater than those of the normal participants, and the debt difference increases with the extension of the pension payment years. According to Marx's social security theory, it will not only have an impact on the development and reform of the insurance system if it does not limit the scale of the payment of the social endowment insurance. The risk of political stability and social management may arise. Four, the current policy for the payment of endowment insurance is to let the economic compensation consultation, the lack of evaluation of the system influence and the lack of fairness, which leads to the payment of the policy and the failure to settle the disputes properly. Instead, it will easily lead to a large amount of compensation appeals, and cause danger to social stability and economic development. The fourth part is the analysis of the reasons for the payment of social endowment insurance in Dongguan. This paper analyzes the reasons for the payment of social endowment insurance in Dongguan, including the comprehensive history, system and reality. One, China's social endowment insurance system was established in the early 90s of last century, but because of the problems in the development of the concept, the society At the same time, the deep-rooted traditional old-age concept still has a huge impact. Two, the "fragmentation" of the old-age insurance system and the urban and rural two yuan design have formed an insurance relationship. The institutional obstacles of the transfer and continuation have caused the pension insurance rights and interests of the insured to not be connected effectively, and the system reform has heavy resistance. For many years, the policy of reinsurance has intensified the destruction of the accumulation of pension insurance, thus increasing the expectation of the workers to make up for it. Three, the social pension problem is facing a severe situation, and the pension insurance treatment continues to be rapid in recent years. The growth has aroused people's attention to the rights and interests of their own old-age insurance. Because of the poor administrative relief, the long-term deposition of the problems of the pension insurance infringement has been caused by the fifth part is the countermeasures and suggestions to solve the problem of the payment of the social endowment insurance in Dongguan. Because of this, this article puts forward some countermeasures and suggestions. First, the problem is the historical problem left by the social endowment insurance system in the process of development reform and practice. The government bears the unshirkable responsibility. It should formulate the financial payment budget, clear the proportion of the government at all levels, and establish the pension allowance for the retirees without pension. System, actively reimbursement of the historical arrears of pension insurance. Two, improve the social insurance system reform, integrate the urban and rural endowment insurance system, repair the "fragmentation" of the system, optimize the transfer of insurance relations, improve the incentive effect of the pension insurance treatment. At the same time, set up individual exemption salary lower limit, guarantee the basic survival of the low-income group is not the reference. Three, increase social publicity and supervision of illegal activities, improve the service capacity of social insurance agencies, create a good environment for insurance, and constantly expand the coverage of pension insurance. Four, look at historical problems and improve the policy of social endowment insurance. One has a restrictive policy of overpayment, centrally clearing up the issue of historical compensation, standardizing the compensation for general illegal activities in accordance with the law, and avoiding the greater impact of the policy on the social endowment insurance system and the economy and the society.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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