推进养老保险双轨制改革的政府职能研究

发布时间：2018-06-18 03:46

本文选题：养老保险 + 双轨制　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：随着我国改革开放的逐步推进,我国城镇企业建立起了比较完善的基本养老金制度,为保障城镇企业退休职工的基本生活发挥了重大的作用。然而,同时期的机关事业单位改革却遇到了巨大的阻力,造成了目前机关事业单位与城镇企业职工实行两套不同的养老保险制度,即所谓的“双轨制”。养老保险双轨制的存在诸多弊端,如群体间退休养老金待遇差距大,阻碍人员的正常流动等。城镇养老保险制度的不完备与运行中出现的问题,开始逐步受到有关专家学者及政府官员的重视,中央政府及有关部门为了推动养老保险双轨制改革做出了诸多的尝试和努力,但制定的一些试点方案实际运行效果并不是十分理想。2013年党的十八届三中全会提出要推进机关事业单位养老保险制度改革,建立更加公平可持续的社会保障制度。鉴于此,文章从养老保险双轨制改革中的政府职能视角,提出政府在养老保险双轨制改革中相关职能履行的理论依据,在研究过程中发现政府在当前养老保险双轨制改革中存在政府职能缺位的问题,表现为制度设计缺失、财政支持力度不足和政府缺乏主动性,并从制度供给职能、财政支持职能和政府主导作用三个方面进行剖析；通过对德国、智利、美国等几个典型国家养老保险制度改革中政府职能的考察,发现国外大部分国家的公职人员与其他群体养老金待遇差别不大,具有完备的相关法律法规体系,政府财政承担转轨成本等,从中取得了诸多有益经验与启示,如明确改革中政府的价值取向和理念、完善法律法规体系、国家财政承担转轨成本等,在此基础上从制度供给、财政补助和政府主导作用三个方面对政府在养老保险双轨制改革中的职能进行了重新规划设计：一是做好顶层设计。政府需从全局出发制定一个科学可行的改革方案,加快相关法律法规的建设,为政策的执行提供依据,推进养老保险双轨制相关配套制度的改革。二是加大财政补贴力度。政府应承担转轨成本,加大政府财政对养老保险基金的投入力度,降低企业养老保险费率。三是政府积极发挥改革中的主导作用。应明确政府的责任主体意识,转变地方政府执政观念,做好改革的舆论宣传工作。
[Abstract]:With the development of China's reform and opening up, Chinese urban enterprises have established a relatively perfect basic pension system, which plays an important role in ensuring the basic life of retired workers in urban enterprises. However, the reform of organs and institutions in the same period has met with great resistance, which has resulted in two sets of different endowment insurance systems, the so-called "double track" system, between the government institutions and the employees of urban enterprises. There are many disadvantages in the double-track pension system, such as the large gap of pension benefits between groups and the obstruction of the normal flow of personnel and so on. The incompleteness and problems in the operation of the urban old-age insurance system began to attract the attention of the relevant experts and government officials. The central government and the relevant departments have made many attempts and efforts to promote the reform of the two-track pension insurance system. However, the actual operation effect of some pilot programs is not very ideal. In 2013, the third Plenary session of the 18th CPC Central Committee proposed to promote the reform of the old-age insurance system of the organs and institutions, and to establish a more equitable and sustainable social security system. In view of this, from the angle of government function in the reform of the double track system of old-age insurance, the paper puts forward the theoretical basis for the government to perform the relevant functions in the reform of the double track system of the old-age insurance. In the course of the research, it is found that the government has the problem of the absence of government function in the current reform of the two-track system of old-age insurance, which is manifested by the lack of institutional design, the lack of financial support and the lack of government initiative, and the function of institutional supply. Through the analysis of the government functions in the reform of pension insurance system in Germany, Chile, the United States and other typical countries, the paper analyzes the functions of the government in the reform of the old-age insurance system in Germany, Chile and the United States. It is found that the pension treatment of public officials in most foreign countries is not different from that of other groups, it has a complete system of relevant laws and regulations, and the government finance bears the cost of transition, and has gained many beneficial experiences and revelations from it. Such as clarifying the value orientation and idea of the government in the reform, perfecting the system of laws and regulations, bearing the transition cost of the national finance, etc. The functions of the government in the reform of the two-track system of old-age insurance are redesigned from three aspects of the financial subsidy and the leading role of the government: first, to do a good job in the top-level design. The government should formulate a scientific and feasible reform plan from the overall situation, speed up the construction of relevant laws and regulations, provide the basis for the implementation of the policy, and promote the reform of the supporting system of the two-track pension insurance system. Second, increase the intensity of financial subsidies. The government should bear the transition cost, increase the investment of the government finance to the pension insurance fund, and reduce the enterprise pension insurance rate. Third, the government actively play a leading role in reform. It is necessary to make clear the consciousness of the government's responsibility subject, change the local government's ruling concept, and do well the propaganda work of the public opinion of the reform.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;D630

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