养老金双轨制问题研究
发布时间：2018-09-04 08:52
【摘要】：养老金“双轨制”指的是机关事业单位和企业单位的工作人员在退休之后采取不同的退休养老金制度。1993年，国家率先对企业养老保险制度进行改革，实行以企业和个人共同承担为核心的“统账结合”养老保险新模式。但机关和事业单位未被列入改革的范畴，依旧实行由国家财政全部拨款的养老保险模式。这就形成了在养老制度上，企业和机关事业单位两种截然不同的“双轨制”模式。养老金双轨制导致当前企业和机关事业单位工作人员在养老待遇上差距越来越明显，该问题已经引起整个社会的广泛关注和争议，明显的差距导致社会矛盾不断激化，致使整个社会出现不公平和不公正的现象，庞大的养老金支出也给政府财政带来严重的负担。 历史唯物主义基本原理告诉我们：国家机关和相应的事业单位的公务员的工资收入不是他们自己劳动创造的，而是由物质生产领域的企业劳动者劳动创造的。国家机关和事业单位工作人员的工资以及缴纳的养老金的收入部分终究要来源于物质生产领域里工人劳动所创造的社会总产品及其价值的扣除。其国家机关和事业单位的养老金缴纳和支付体制不能脱离物质生产领域的劳动及其生产率而独立运行。因此，国家机关和事业单位的养老金缴纳和支付体制，和物质生产领域里产业工人的养老金缴纳和支付体制“并轨”是大势所趋。但是考虑到我国的具体国情，考虑到我国社会主义市场经济体制建设的具体进程以及城乡差距的现实存在，不能脱离社会主义初级阶段的基本国情，盲目地搞“并轨”。要强调由国家统筹安排，研究制定一个逐步改革国家机关和事业单位工作人员养老金支付体制，研究逐步缩小国家机关事业单位与企业以及农村人口的养老金差距的政策。然后，，待未来条件成熟我们才能最终建成全社会统一的养老保险统一的新体制。 基于此背景，本文在唯物辩证法指导下采用综合归纳法、比较分析法等方法研究养老金双轨制问题；通过历史分析法，研究双轨制的形成过程，运用比较分析法比较现阶段两种制度的差异；通过综合归纳法分析“双轨制”的运行现状给社会带来哪些不良影响，最终提出改革的意见及建议。本文认为机关事业单位和企业单位的养老保险制度要共同改革，待两种制度的筹集、发放及待遇水平基本相同之后并轨，实行全国统一的养老保险制度。在改革过程中还要注重公平与历史成本问题。
[Abstract]:The "double track" pension system refers to the different retirement pension systems adopted by the staff of organs, institutions and enterprises after retirement. In 1993, the state took the lead in reforming the enterprise old-age insurance system. Implement the new mode of endowment insurance, which is based on the common undertaking of enterprises and individuals. But the organs and institutions are not included in the reform, and they still implement the pension insurance model which is fully funded by the state finance. This formed in the pension system, enterprises and institutions of two distinct "double track" mode. The dual-track pension system has led to a more and more obvious gap in the pension treatment between the staff of enterprises and institutions. This problem has caused widespread concern and controversy in the whole society, and the obvious gap has led to the intensification of social contradictions. As a result, the whole society appears the unfair and unfair phenomenon, the huge pension expenditure also brings the serious burden to the government finance. The basic principle of historical materialism tells us that the wage income of civil servants in state organs and corresponding institutions is not created by their own labor, but by the labor of enterprise workers in the field of material production. The salary of the staff of the state organ and the institution and the income part of the pension must come from the deduction of the total social product and its value created by the worker's labor in the material production field. The pension payment and payment system of its state organs and institutions cannot operate independently from the labor and productivity in the material production field. Therefore, the pension payment and payment system of state organs and institutions and the pension payment and payment system of industrial workers in the field of material production are the trend of the times. However, considering the specific conditions of our country, the concrete process of the construction of the socialist market economy system and the reality of the gap between urban and rural areas, we can not deviate from the basic national conditions of the primary stage of socialism and blindly carry out "juxtaposition". It is necessary to emphasize the overall arrangement of the state, to study and formulate a policy of gradually reforming the pension payment system for the staff of state organs and institutions, and to gradually narrow the gap between state organs, institutions and enterprises and the rural population. Then, until the future conditions are ripe, we can finally build the whole society unified pension insurance unified new system. Based on this background, under the guidance of materialist dialectics, this paper studies the double track pension system by means of comprehensive induction and comparative analysis, and studies the forming process of the dual track system through historical analysis. This paper compares the differences between the two systems by means of comparative analysis, analyzes the adverse effects of the operation of the "two-track system" on the society through the comprehensive induction method, and finally puts forward the opinions and suggestions for the reform. This paper holds that the old-age insurance system of the organs, institutions and enterprises should be reformed together. After the two systems have been raised, distributed and treated at the same level, the pension insurance system of the whole country should be unified. In the process of reform, we should pay attention to the issue of fairness and historical cost.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
本文编号：2221602
[Abstract]:The "double track" pension system refers to the different retirement pension systems adopted by the staff of organs, institutions and enterprises after retirement. In 1993, the state took the lead in reforming the enterprise old-age insurance system. Implement the new mode of endowment insurance, which is based on the common undertaking of enterprises and individuals. But the organs and institutions are not included in the reform, and they still implement the pension insurance model which is fully funded by the state finance. This formed in the pension system, enterprises and institutions of two distinct "double track" mode. The dual-track pension system has led to a more and more obvious gap in the pension treatment between the staff of enterprises and institutions. This problem has caused widespread concern and controversy in the whole society, and the obvious gap has led to the intensification of social contradictions. As a result, the whole society appears the unfair and unfair phenomenon, the huge pension expenditure also brings the serious burden to the government finance. The basic principle of historical materialism tells us that the wage income of civil servants in state organs and corresponding institutions is not created by their own labor, but by the labor of enterprise workers in the field of material production. The salary of the staff of the state organ and the institution and the income part of the pension must come from the deduction of the total social product and its value created by the worker's labor in the material production field. The pension payment and payment system of its state organs and institutions cannot operate independently from the labor and productivity in the material production field. Therefore, the pension payment and payment system of state organs and institutions and the pension payment and payment system of industrial workers in the field of material production are the trend of the times. However, considering the specific conditions of our country, the concrete process of the construction of the socialist market economy system and the reality of the gap between urban and rural areas, we can not deviate from the basic national conditions of the primary stage of socialism and blindly carry out "juxtaposition". It is necessary to emphasize the overall arrangement of the state, to study and formulate a policy of gradually reforming the pension payment system for the staff of state organs and institutions, and to gradually narrow the gap between state organs, institutions and enterprises and the rural population. Then, until the future conditions are ripe, we can finally build the whole society unified pension insurance unified new system. Based on this background, under the guidance of materialist dialectics, this paper studies the double track pension system by means of comprehensive induction and comparative analysis, and studies the forming process of the dual track system through historical analysis. This paper compares the differences between the two systems by means of comparative analysis, analyzes the adverse effects of the operation of the "two-track system" on the society through the comprehensive induction method, and finally puts forward the opinions and suggestions for the reform. This paper holds that the old-age insurance system of the organs, institutions and enterprises should be reformed together. After the two systems have been raised, distributed and treated at the same level, the pension insurance system of the whole country should be unified. In the process of reform, we should pay attention to the issue of fairness and historical cost.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
【参考文献】
相关期刊论文 前1条
1 高书生;中国社会保障体制改革:回顾与前瞻[J];经济理论与经济管理;2000年06期
本文编号：2221602
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