我国多层次养老保险体制的并轨路径研究

发布时间：2018-08-27 18:59

【摘要】：进入21世纪以后,人口老龄化问题开始逐步威胁世界各个国家,我国人口老龄化问题尤为严重,因为我国是发展中国家,人口总数在世界总人口中排名第一,所以,我国现阶段的主要任务是解决全体国民的养老问题。计划生育政策的实施改变了原有的家庭结构,使得家庭养老逐步弱化,社会化养老的需求越来越大,因而对我国养老保险制度提出更高要求。虽然现阶段我国养老保险制度呈现“碎片化”,机关事业单位养老保险制度,城镇企业职工养老保险制度和新型农村养老保险制度并存,并且随着新型农村养老保险制度试点工作的推进,覆盖全国地区的养老保险制度很快能够实现,做到全体国民老有所养,但是,要构建21世纪和谐发展社会,仅做到覆盖全体国民的养老保险体制是远远不够的,做到真正的公平才是国家、国民共同追求的目标。由于发展中国家二元经济结构制约,养老保险体制改革只能采取渐进式方式,逐步迈进。养老保险体制改革不仅能解决不同群体、不同区域养老保险待遇水平不同引起的不公平问题,为其他相关制度建设提供理论参考,从效率的角度讲,也可以促进劳动力合理流动,优化人力资源配置,为国民享受同等养老保险待遇水平,构建21世纪社会主义和谐社会提供指导作用。本篇论文是在我国城乡二元经济结构的现实下,人口老龄化挑战的背景下和国内外学者对养老保险制度改革研究成果的基础上,运用文献分析法、横向纵向比较法、归纳和演绎法,对我国多层次养老保险体制并轨路径进行研究。首先对我国养老保险体制改革的相关问题进行综述,简单介绍养老保险的特征和类型,现阶段我国养老保险制度现状以及存在哪些弊端,对国内外养老保险体制改革研究成果进行分析、评价；其次表明养老保险体制并轨的中长期任务—建立城乡二元体制,对我国建立城乡二元养老保险体系的必要性和可行性进行分析,提出我国养老保险体制的未来构想,分别设置中期目标和长期目标,逐步推进,并通过比较国外养老保险体制改革情况,再结合我国实际国情得出对我国养老保险体制改革的启发；接着分析养老保险体制并轨的现期任务—机关事业单位和企业职工养老保险制度并轨,分析并轨的必要性,提出机关事业单位和企业职工养老保险制度并轨路径,并指出并轨实施过程中应注意的问题；最后对养老保险体制改革做总结和展望,建议在养老保险体制改革的过程中,与之相关的配套措施也该做相应改进。虽然本文借鉴国内外学者对养老保险制度的经验研究,运用相关数据图表进行分析,并结合中国养老保险制度的实际情况给出自己粗浅的政策性建议,但是由于知识能力水平有限,对问题的见解还不够深入独到,在一定程度上影响了本文对问题研究的说服力,并且所提的政策性建议实施起来可能需要一段时间加以协调解决,不能立竿见影。但是这些政策性建议在我国均可实行,并且这些不足将会随着养老保险体制改革长期目标的实现不断地得到修改和完善。
[Abstract]:After entering the 21st century, the problem of population aging has begun to threaten every country in the world. The problem of population aging in our country is particularly serious, because our country is a developing country, and the total population ranks first in the total population of the world. Therefore, the main task of our country at this stage is to solve the problem of pension for all the people. It has changed the original family structure, weakened the family endowment gradually, and increased the demand for social endowment, thus putting forward higher requirements for China's endowment insurance system. The village endowment insurance system coexists, and with the advance of the pilot work of the new rural endowment insurance system, the endowment insurance system covering the whole country will soon be realized, so that all the people can support the elderly. However, to build a harmonious society in the 21st century, it is far from enough to achieve the endowment insurance system covering all the people. Because of the restriction of the dual economic structure in developing countries, the reform of the endowment insurance system can only be carried out gradually. The reform of the endowment insurance system can not only solve the unfair problems caused by different groups and different levels of endowment insurance treatment in different regions, but also solve other problems. From the angle of efficiency, it can also promote the rational flow of labor force, optimize the allocation of human resources, provide guidance for citizens to enjoy the same level of endowment insurance treatment and build a harmonious socialist society in the 21st century.
In this paper, under the background of the dual economic structure of urban and rural areas in China, the challenge of population aging and the research achievements of scholars at home and abroad on the reform of endowment insurance system, we use the method of literature analysis, horizontal and vertical comparison, induction and deduction to study the merging path of multi-level endowment insurance system in China. This paper summarizes the problems related to the reform of China's endowment insurance system, briefly introduces the characteristics and types of endowment insurance, the present situation of China's endowment insurance system and its drawbacks, analyzes and evaluates the research results of the reform of the endowment insurance system at home and abroad, and then indicates the medium and long-term task of the integration of the endowment insurance system-establishment. This paper analyzes the necessity and feasibility of establishing the urban-rural dual endowment insurance system in China, puts forward the future conception of the urban-rural dual endowment insurance system, sets the medium-term and long-term goals respectively, and advances it step by step. By comparing the reform of the foreign endowment insurance system, and combining with the actual situation of our country, it draws the conclusion that we should support our country. The enlightenment of the reform of the old insurance system is followed by an analysis of the current task of the merger of the old-age insurance system-the merger of the old-age insurance system of government organs, institutions and enterprise employees, the necessity of the merger, the merger path of the old-age insurance system of government organs, institutions and enterprise employees, and the problems that should be paid attention to in the implementation of the merger. This paper summarizes and prospects the reform of the endowment insurance system, and suggests that in the process of the reform of the endowment insurance system, the relevant supporting measures should be improved accordingly.
Although this article draws lessons from the domestic and foreign scholars on the endowment insurance system experience research, uses the related data chart to carry on the analysis, and unifies the Chinese endowment insurance system actual situation to give own shallow policy suggestion, but because the knowledge ability level is limited, the view to the question is not thorough and original enough, has affected this to a certain extent. The persuasiveness of the study and the implementation of the policy recommendations may take some time to coordinate and solve, but these policy recommendations can be implemented in China, and these shortcomings will be constantly revised and improved with the realization of the long-term goals of the pension system reform.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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