山西省事业单位养老保险改革研究
发布时间：2018-07-30 08:48
【摘要】：在人口老龄化的大背景下，我国养老保险基金需求加大，已经出现了巨大的给付缺口，制度的可持续性面临着巨大的挑战。我国的养老保险制度体系亟待改革完善，打破城乡二元结构和城镇双轨制的碎片局面，提高统筹层次。其中事业单位的养老保险由于替代率高、财政负担过重，成为改革的对象。 国务院2008年通过了《事业单位工作人员养老保险制度改革试点方案》，山西省作为五个改革的试点之一，肩负着为事业单位养老保险制度改革探索出路的重任，，但是目前山西省事业单位养老保险改革进程缓慢，改革成效不明显。主要原因是改革存在着两方面的争议：一是公平性，公务员没有被划入改革的范围，导致了事业单位工作人员的不满情绪。二是工资福利刚性，由于改革的方向是向城镇企业职工养老制度靠拢，意味着事业单位原有80%左右的养老保险金替代率将下降到40%至50%，但养老保险金具有刚性，造成了改革的阻力。 从具体的影响因素来看，包括制度间的衔接问题，例如与《教师法》存在冲突；公平性问题，企业与事业单位和事业单位与机关之间的待遇差距在不断扩大；替代率问题，替代率的下降将直接导致事业单位退休人员晚年生活质量的下降；财政负担的分担问题，财政部门和社会保险机构三种分担方式没有合理的分解财政资金压力。 事业单位养老保险的改革是势在必行的，其中的替代率下降问题可以利用“统筹+个人”账户的优势，通过个人账户基金的市场化运营，弥补替代率的损失。针对改革中的问题，应从公平、资金、监管三大角度提出解决的对策，一是统一缴发标准、统一政策规定、统一改革对象，促进养老保险金平稳过渡；二是确立个人账户和职业年金的市场化运营，拓宽投资渠道，放宽比例限制，加强专业人才的培养，实现基金投资的保值增值；三是选择合理的投资监管模式，健全相关法律法规，建立完善信息披露制度，保证改革工作的顺利推进。
[Abstract]:Under the background of aging population, the demand for pension insurance funds in China has increased, and there has been a huge gap in payment. The sustainability of the system is facing a huge challenge. The endowment insurance system of our country needs to be reformed and perfected urgently, to break the fragment situation of dual structure between urban and rural areas and urban dual track system, and to raise the overall planning level. The pension insurance of institutions becomes the object of reform because of its high substitution rate and excessive financial burden. In 2008, the State Council adopted the "pilot Plan for the Reform of the Pension Insurance system for the staff of Public institutions". As one of the five pilot reforms, Shanxi Province is shouldering the heavy task of exploring a way out for the reform of the pension insurance system of public institutions. But at present Shanxi province institution endowment insurance reform progress is slow, the reform effect is not obvious. The main reason is that the reform has two aspects of controversy: first, fairness, civil servants have not been included in the scope of the reform, resulting in the dissatisfaction of the staff of public institutions. The second is the rigidity of wages and benefits. Since the direction of the reform is to move closer to the old-age system for urban enterprise workers, it means that the replacement rate of the original 80% or so of pension insurance funds in institutions will be reduced to 40% to 50%, but the old-age insurance benefits are rigid. It created resistance to reform. From the point of view of specific influencing factors, including the problems of convergence between systems, such as conflicts with the teacher's Law; fairness issues, the gap of treatment between enterprises and institutions is widening; the problem of substitution rate, The decrease of substitution rate will directly lead to the decline in the quality of life of retired persons in public institutions in their later years; the problem of sharing the financial burden and the three ways of sharing financial departments and social insurance institutions do not reasonably decompose the pressure of financial funds. The reform of pension insurance in institutions is imperative. The problem of decreasing substitution rate can make up for the loss of substitution rate by taking advantage of the advantages of "overall individual" account and through the market-oriented operation of personal account fund. In view of the problems in the reform, the countermeasures should be put forward from the perspectives of fairness, capital and supervision. One is to unify the standard of payment and issuance, to unify the policy, to unify the object of reform, and to promote the smooth transition of pension insurance. Second, to establish the market-oriented operation of personal accounts and occupational pensions, to broaden investment channels, to relax the restrictions on proportion, to strengthen the training of professionals, and to maintain and increase the value of fund investments; third, to select a reasonable investment supervision model. Improve relevant laws and regulations, establish and improve the information disclosure system to ensure the smooth progress of the reform work.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
本文编号：2154463
[Abstract]:Under the background of aging population, the demand for pension insurance funds in China has increased, and there has been a huge gap in payment. The sustainability of the system is facing a huge challenge. The endowment insurance system of our country needs to be reformed and perfected urgently, to break the fragment situation of dual structure between urban and rural areas and urban dual track system, and to raise the overall planning level. The pension insurance of institutions becomes the object of reform because of its high substitution rate and excessive financial burden. In 2008, the State Council adopted the "pilot Plan for the Reform of the Pension Insurance system for the staff of Public institutions". As one of the five pilot reforms, Shanxi Province is shouldering the heavy task of exploring a way out for the reform of the pension insurance system of public institutions. But at present Shanxi province institution endowment insurance reform progress is slow, the reform effect is not obvious. The main reason is that the reform has two aspects of controversy: first, fairness, civil servants have not been included in the scope of the reform, resulting in the dissatisfaction of the staff of public institutions. The second is the rigidity of wages and benefits. Since the direction of the reform is to move closer to the old-age system for urban enterprise workers, it means that the replacement rate of the original 80% or so of pension insurance funds in institutions will be reduced to 40% to 50%, but the old-age insurance benefits are rigid. It created resistance to reform. From the point of view of specific influencing factors, including the problems of convergence between systems, such as conflicts with the teacher's Law; fairness issues, the gap of treatment between enterprises and institutions is widening; the problem of substitution rate, The decrease of substitution rate will directly lead to the decline in the quality of life of retired persons in public institutions in their later years; the problem of sharing the financial burden and the three ways of sharing financial departments and social insurance institutions do not reasonably decompose the pressure of financial funds. The reform of pension insurance in institutions is imperative. The problem of decreasing substitution rate can make up for the loss of substitution rate by taking advantage of the advantages of "overall individual" account and through the market-oriented operation of personal account fund. In view of the problems in the reform, the countermeasures should be put forward from the perspectives of fairness, capital and supervision. One is to unify the standard of payment and issuance, to unify the policy, to unify the object of reform, and to promote the smooth transition of pension insurance. Second, to establish the market-oriented operation of personal accounts and occupational pensions, to broaden investment channels, to relax the restrictions on proportion, to strengthen the training of professionals, and to maintain and increase the value of fund investments; third, to select a reasonable investment supervision model. Improve relevant laws and regulations, establish and improve the information disclosure system to ensure the smooth progress of the reform work.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
【共引文献】
相关会议论文 前1条
1 叶汉雄;;和谐社会建设视角下的我国地方行政协调发展[A];“构建和谐社会与深化行政管理体制改革”研讨会暨中国行政管理学会2007年年会论文集[C];2007年
相关硕士学位论文 前2条
1 李娜;以税收优惠促进我国养老金计划发展[D];对外经济贸易大学;2006年
2 张雅洁;对推进新疆公务员养老保险制度改革的思考[D];新疆大学;2007年
本文编号：2154463
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