企业与行政事业单位养老金支付的差异研究

发布时间：2018-08-23 11:14

【摘要】：养老保险是我国社会保障制度的重中之重。我国养老保险制度经过十余年的改革在建立基本制度和调整机制方面均取得了可观的成果,但相应的也出现了不少亟待解决的问题,特别是企业与行政事业单位养老金支付水平的差异化正在与日俱增。企业与行政事业单位养老保险制度是中国整个社会保障体系中的重要组成部分。目前我国事业单位养老保险制度仍沿用计划经济时期传统的单位离退休养老保障制度,在当今市场经济条件下该制度的存在使国家财政支出包袱加重、养老金替代率过高以及影响社会公平和构建和谐社会等诸多问题。我国企业退休人员的养老保险制度在进行了几次大规模的调整后基本符合现代社会保障体系的制度要求,但在支付水平和基金运营管理等方面与发达国家仍存在一定的差距,使得企业与行政事业单位养老金之间拉开了一条明显的“支付鸿沟”,改革已是势在必行。本文首先对养老保险的基本理论、企业与事业单位、社会保障、社会保险以及与养老保险之间的联系与区别等概念做了阐述。正文第二章对我国企业与行政事业单位养老保险制度演变进行历史回顾,总结各阶段二者养老保险制度的特点,作为后续研究的铺垫工作。第三章主要对企业与行政事业单位养老金支付水平现状做一个对比,包括对二者养老金绝对额、养老金比值以及养老金替代率的分析以反映差异水平高低。用数据数值客观表现我国企事业单位养老金支付差异水平的增长规律和不断扩大的趋势。其次,根据差距现状全面探讨出现这种差异的因素,使用对比分析手法把我国企业和行政事业单位养老金支付差异原因进行研究分析和罗列。最后一章中在理论分析的基础上再进一步提出相应的理性政策建议,以努力寻求缩小已经不断扩大的差距水平的解决办法。最后在综合全文研究内容的基础上作出归纳总结和预期展望,期望形成一个允许适度差异存在,又能平衡效率与公平的多支柱养老保险体系。在研究企业与行政事业单位养老金支付水平的过程中,笔者发现一直以来,我国行政事业单位的养老金支付水平明显高于企业退休人员的养老金支付水平,有的年份甚至达到了1.75倍。近年来,由于民众要求收入公平的意识逐渐觉醒以及政府出台的一系列改革政策使得二者差距有缩小的趋势,但发展缓慢。因此,我们不仅要辩证的看待这种不公平现象,还应全面客观地分析这种现象出现的深层次原因。在此基础上,我们不但要认识到,现阶段出现的这种差异在一定程度上有其合理的成分,也要承认差距的存在和由此带来的一系列社会问题。它既是历史制度遗留问题也是效率原则的产物。正因为如此,笔者在思考解决问题的对策时,反对“一刀切”式的要求养老金支付标准的绝对公平。这类观点不但会引发新一轮的更严重的不公平,同时也是很危险并且不现实的。总而言之,改革企业与行政事业单位退休人员养老金制度、缩小“养老金支付鸿沟”既提高了老年人生活质量、完善了我国社会保障制度,也是社会主义社会对公平的普遍要求。鉴于我国现阶段国情和我国市场经济发展的规律,作者认为可以建立一种允许适度差异存在,并且又要很好的兼顾效率与公平的相对完善的多支柱养老保险体制。通过建立健全养老保险制度,缓解财政压力,提高社会保障积累水平,才能应对人口老龄化的加快到来,促进不同行业之间人才的合理流动；才能体现社会公平和保障效率的统一；才能稳定社会情绪、有利于社会和谐。因此,本文在研究与养老保险制度相关理论的基础上,全面分析我国企业与行政事业单位基本养老保险待遇差距现状、形成原因以及提出解决养老金待遇差距的对策建议作为论文的研究方向。
[Abstract]:Endowment insurance is the most important part of China's social security system. After more than ten years of reform, China's endowment insurance system has made considerable achievements in establishing basic systems and adjusting mechanisms, but there are also many problems to be solved, especially the difference of pension payment between enterprises and administrative institutions. The endowment insurance system of enterprises and administrative institutions is an important part of the whole social security system in China. At present, the endowment insurance system of public institutions in China still follows the traditional retirement pension system of units in the planned economy period. China's pension system for enterprise retirees basically meets the requirements of the modern social security system after several large-scale adjustments, but it is in line with developed countries in terms of payment level and fund operation and management. There is still a certain gap between the family and the pension system of enterprises and administrative institutions, which opens a clear "payment gap", and reform is imperative.
Firstly, this paper expounds the basic theory of endowment insurance, the concepts of enterprise and institution, social security, social insurance and the relationship and difference between them. Chapter 3 mainly compares the pension payment level between enterprises and administrative institutions, including the absolute pension, pension ratio and pension substitution rate to reflect the level of difference. Secondly, according to the present situation of the gap, this paper comprehensively explores the factors that lead to this difference, and uses the method of comparative analysis to analyze and list the reasons for the difference in pension payment between enterprises and administrative institutions in China. Rational policy suggestions are made to seek solutions to narrow the ever-widening gap. Finally, based on a comprehensive study of the full text, a summary and expectations are made in the hope of forming a multi-pillar endowment insurance system that allows for moderate differences and balances efficiency and fairness.
In the process of researching the pension payment level of enterprises and administrative institutions, the author finds that the pension payment level of administrative institutions in China has always been significantly higher than that of enterprise retirees, some years even reached 1.75 times. Therefore, we should not only treat this unfair phenomenon dialectically, but also analyze the deep-seated causes of this phenomenon comprehensively and objectively. On this basis, we should not only realize that the differences at this stage appear in a certain extent. It is not only a legacy of the historical system, but also a product of the principle of efficiency. Therefore, when I think about the solution to the problem, I oppose the absolute fairness of the "one size fits all" pension payment standard. In a word, reforming the pension system for retirees in enterprises and administrative institutions and narrowing the "pension payment gap" not only improve the quality of life of the elderly, but also improve the social security system of our country, but also socialism is fair to them. In view of the current situation of our country and the law of the development of our market economy, the author thinks that we can establish a multi-pillar endowment insurance system which allows for moderate differences and gives consideration to both efficiency and fairness. Only by accumulative level can we cope with the accelerated arrival of population aging and promote the rational flow of talents between different industries; can we embody the unity of social equity and security efficiency; and can we stabilize social mood and be conducive to social harmony. The research direction of this paper is the status quo of the basic endowment insurance treatment gap in government institutions, the causes and the countermeasures to solve the pension treatment gap.
【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

【参考文献】