中国养老金双轨制改革研究

发布时间：2018-08-06 15:03

【摘要】：养老金制度改革是中国经济体制改革中的一个重点和难点,也是影响力巨大的问题。破除养老金双轨制、改革机关事业单位养老退休金制度是适应中国经济社会转型的现实要求,是实现社会公平正义的迫切期望,同时也是完善中国基本养老保险制度、完善中国特色社会保障制度的理论需要。养老公平不仅具有关乎社会稳定的社会属性,也是一种关乎社会发展的经济新动能,政府、专家学者、社会各界都对这个问题给予了高度的关注。中国养老金双轨制现在所面临的问题不是改不改,而是什么时候改、如何改的问题。本文在纵向上从历史发展的角度分析了养老金双轨制的产生是适应计划经济的需要,在一定时期内发挥了积极作用,但是随着整个社会经济体制的转型,市场经济改革目标的确立使得原有制度产生了阻碍作用,因此,双轨制改革被提上议事日程。养老金双轨制的改革,落到实处,最根本的是要推进机关事业单位退休金制度的改革,使原本滞后的机关事业单位的养老金制度改革进度跟上企业的步伐,实现二者协调并进。养老金双轨制改革应遵循公平与效率兼顾的原则,考量的基本是如何在不降低机关事业单位养老金待遇、不损害这部分群体的既得利益的情况下,来缩小与企业职工退休待遇之间的差距。通过建立统一的养老金制度,打破机关事业单位与企业职工的身份差异、职业差异,保证企业与机关事业单位退休人员的养老待遇之间既存在合理和可接受的差距,又都有科学的增长机制、都有合理的替代率水平,减少不必要的攀比。从国际经验来看,任何国家覆盖全国的养老金制度都是分不同类型不同人群逐步建立和发展起来的,由于不同类型的就业者雇佣特点上的差异,其养老金制度也有所差异。机关事业单位工作人员有其特殊性。其雇主是国家,其薪酬来源主要是政府财政拨款,而且职工退休后的养老金费用也来自于财政拨款。无论国际上的独立型还是融合型的养老金制度,机关事业单位或者说公务员群体,都是首先被覆盖的人群,其待遇水平高于一般企业的退休人员。这体现了机关事业单位的特殊性,也是国家对机关事业单位岗位公益性的褒奖。通过世界其他国家公务员养老保险制度的横向比较分析,本文认为补充型的机关事业单位养老金制度是中国未来的方向,这一目标模式由三个支柱构成,第一支柱是基础养老金,这一支柱与其他群体的基本养老保险制度统一,体现的是一样的国民待遇,旨在保障所有退休人员的基本生活水平。第二、三支柱是职业年金和个人储蓄计划,其中职业年金是体现机关事业单位职业不同的特殊制度,在基础待遇之上提高退休人员的退休水平,使其退休后生活与退休前水平相对一致,对仍有需求的退休人员,鼓励其进行个人账户的储蓄计划,一方面可以提高其自身的养老金待遇,同时也是一个投资手段。养老金双轨制的改革不仅仅需要一个可行的目标模式,也需要选择一个恰当的时机,需要处理好新旧制度转轨所面临的制度转轨问题。改革的成功也需要有相关的配套措施的支撑,将管理体制、监督机制、基金运营、保险精算、处理好与退休年龄改革的关系等纳入考虑范畴。
[Abstract]:The reform of the pension system is a key and difficult point in the reform of China's economic system. It is also a very important issue in the reform of China's economic system. It is an urgent requirement to adapt to the social transformation of China's economy and to reform the pension system of the institutions and institutions. It is an urgent expectation to realize social justice and justice, but also a basic perfect China. The old-age insurance system needs to improve the theoretical needs of the social security system with Chinese characteristics. The pension equity is not only a social attribute of social stability, but also a new economic energy for social development. The government, experts and scholars, all walks of life have paid great attention to this problem.
The problem that China's pension double track system is facing is not changing, but when and how to change it. In this paper, from the perspective of historical development, this paper analyzes the production of the pension double track system is the need to adapt to the planned economy, and has played a positive role in a certain period, but with the transformation of the whole social and economic system. The reform of the dual track system has been put on the agenda. The reform of the dual track system of the pension system has been put into practice. The most fundamental is to promote the reform of the pension system of the institutions and institutions, and keep the pension system reform progress of the previously lagging institutions and institutions to keep up with the reform. The pace of the enterprise should be coordinated and achieved. The reform of the pension double track system should follow the principle of fairness and efficiency. The basic idea is how to reduce the gap between the pension benefits of the institutions and institutions without damaging the vested interests of this part of the group, and to narrow the gap between the retirement benefits of the workers and workers. Through the establishment of unity, it is necessary to establish a unified system. The pension system, which breaks the differences in the identity of the institutions and the employees of the enterprise and the employees, and the occupational differences, ensures that there is a reasonable and acceptable gap between the retirement benefits of the retired personnel and the institutions and institutions, and also has a scientific growth mechanism. All of them have a reasonable level of substitution rate and reduce unnecessary climbing. From the international experience, The pension system of any country covering the whole country is gradually established and developed by different types of people. Due to the differences in the employment characteristics of different types of employment, the pension system is also different. The staff of the institutions and institutions have their particularity. Their employers are the state, and the main source of their salary is the government financial allocation. In addition, the pension costs of the retirees also come from the financial appropriations. Regardless of the independent or integrated pension system in the world, the government institutions, or the civil service groups, are the first to be covered, and their treatment level is higher than the retirees in the general enterprise. This reflects the particularity of the institutions and institutions, It is a compliment of the state for the public welfare of institutions and institutions. Through the comparative analysis of the old-age insurance system for civil servants in other countries, this paper holds that the supplementary pension system of institutions and institutions is the future direction of China, which is composed of three pillars, and the first pillar is the basic pension, which is the pillar of the pension system. The basic endowment insurance system of his group embodies the same national treatment, which aims to guarantee the basic living standard of all retirees. The second, third pillar is the occupational pension and the personal savings plan, in which occupational pension is a special system that embodies the different occupation of the institutions and institutions, and raises the retirees on the basis of basic treatment. The level of retirement, which makes it relatively consistent with the level of retirement before retirement, and encourages the retirees who are still in demand to encourage their savings plans for their personal accounts. On the one hand, they can improve their own pension benefits and are also an investment means. The reform of the pension double track system requires not only a feasible target model, but also a practical target model. To choose a proper time, we need to deal with the problem of institutional transition facing the transition of new and old systems. The success of the reform also needs to be supported by relevant supporting measures. The management system, supervision mechanism, fund operation, insurance actuarial, treatment of retirement age reform and so on are taken into consideration.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

【参考文献】