上海市机关事业单位职业年金制度建设研究

发布时间：2018-08-25 09:02

【摘要】：公务员制度的建立是政府行政管理中的一大变革,对政府行政效率产生了积极的影响,提高了公众对政府的满意度。我国也在20世纪90年代建立了具有中国特色的公务员制度。随着社会经济的发展和公务员待遇的提升,我国的公务员队伍素质得到了相应的迅速提升,政府行政效率自然地也得到了较好提高,但与此同时对于公务员队伍管理的压力也日渐增大。而机关事业单位的职业年金作为政府行政管理的核心内容之一,对于维持公务员队伍的稳定,保障公务员在退休以后能够安享晚年具有十分重要的作用。在我国,养老保险制度是政府依法建立的保障劳动者在老年丧失劳动能力,退出劳动力队伍的基本生活的制度,是社会保障制度的重要组成部分。机关事业单位养老保险制度是指在公务员退休之后,保障公务员基本生活需要的一种社会保险制度。其中,机关事业单位职业年金制度是政府为了建立多层次养老保险体系,在参加机关事业单位基本养老保险的基础上,延展而生的补充养老保险制度,从而保障机关事业单位工作人员退休后的生活水平,促进人力资源合理流动。研究机关事业单位养老年金制度不仅具有十分重要的理论意义,也具有十分重要的实践意义。在理论层面上,我国公务员制度的确立时间比较短暂,与公务员制度相关的一些理论研究不是十分充足,特别是机关事业单位职业年金方面的理论研究,本文丰富了机关事业单位职业年金方面的研究。在实践层面上,研究机关事业单位职业现金制度,构建适合我国国情的机关事业单位职业年金制度对于我国宏观经济发展和人民生活安定有着重要的作用和长远的影响。本文首先对机关事业单位职业年金的相关概念进行了整理,对于论文涉及的相关概念进行了界定如机关事业单位养老保险制度、机关事业单位职业年金制度等。其次,以小见大,梳理了上海市机关事业单位养老保险的历史变革,勾勒出上海市机关事业单位养老保险和职业年金制度发展的一个较为清晰的脉络。对上海市机关事业单位职业年金现状进行了总结,对上海市当前的机关事业单位职业年金的具体实践与操作进行了较为详细的分析。再次,对当前上海市机关事业单位职业年金制度存在的问题进行了研究,根据相对较为成熟的企业年金制度有关经验和教训进行阐述比较,从而对于问题的成因进行了初步的探析。然后针对美国、英国、日本和韩国的机关事业单位职业年金制度进行了归纳,概括了国外公务员职业年金制度一些特点和我国机关事业单位职业年金制度发展的可借鉴之处。最后,对于构建上海市机关事业单位职业年金制度,提出了本文作者的一些看法,指出了优化上海市机关事业单位职业年金制度的可持续发展建议。
[Abstract]:The establishment of the civil service system is a great change in the government administration, which has a positive impact on the administrative efficiency of the government and improves the satisfaction of the public to the government. China also established a civil service system with Chinese characteristics in the 1990 s. With the development of social economy and the improvement of civil servants' treatment, the quality of our civil servants has been improved rapidly, and the efficiency of government administration has been improved. But at the same time, the pressure on civil service management is also increasing. As one of the core contents of government administration, occupational annuity of government institutions plays a very important role in maintaining the stability of civil servants and ensuring that civil servants can enjoy their old age after retirement. In our country, the old-age insurance system, which is established by the government according to law to ensure that workers lose the ability to work in old age and withdraw from the basic life of the labor force, is an important part of the social security system. The old-age insurance system of government institution refers to a kind of social insurance system which ensures the basic living needs of civil servants after the retirement of civil servants. Among them, the occupational annuity system of government institutions is a supplementary pension insurance system extended by the government in order to establish a multi-level pension insurance system, on the basis of participating in the basic old-age insurance of government institutions. So as to ensure the standard of living of staff after retirement, promote the rational flow of human resources. It is not only of great theoretical significance, but also of great practical significance to study the pension system of government institutions. On the theoretical level, the establishment of the civil service system in China is relatively short, and some theoretical studies related to the civil service system are not sufficient, especially the theoretical research on the occupational pension of the government and public institutions. This paper enriches the research on occupational annuity of government and institution. On the practical level, it is important and long-term to study the institution and institution occupational cash system and construct the institution occupational annuity system suitable for the national conditions of our country for the macro-economic development and the people's life stability. In this paper, the related concepts of occupational annuity of government institutions are sorted out, and the related concepts are defined, such as the pension insurance system of government institutions and institutions, the occupational pension system of government institutions, and so on. Secondly, through a small part to see the whole, combing the historical reform of the old-age insurance of Shanghai government institutions and institutions, outlines a clear context of the development of pension insurance and occupational pension system in Shanghai. This paper summarizes the present situation of occupational annuity in Shanghai and analyzes the practice and operation of occupational annuity in Shanghai. Thirdly, this paper studies the problems existing in the occupational pension system of Shanghai government and institutions, and compares the relevant experiences and lessons of the relatively mature enterprise annuity system. Thus, the causes of the problem are preliminarily analyzed. Then it summarizes the occupational pension system of the government institution in the United States, Britain, Japan and South Korea, and summarizes some characteristics of the foreign civil service occupational pension system and the development of the occupational pension system of the government institution in our country. Finally, the author puts forward some views on the construction of occupational annuity system in Shanghai, and points out the suggestions for the sustainable development of optimizing the occupational annuity system in Shanghai.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.6

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