山西省城镇养老保险双轨制问题研究

发布时间：2018-09-06 08:28

【摘要】：养老保险制度是我国社会保障制度的重要组成部分，我国现行的城镇职工养老保险体系可以划分为企业养老保险制度和机关事业单位养老保险制度。中国的养老保险制度改革，经过二十余年的探索和实践，成效显著。但是，由于制度的整体安排、改革措施的一致性等原因，使我国养老保险制度仍然存在不少问题。最为突出的是养老保险“双轨制”问题。这种制度下，企业与机关事业单位实行不同的工资体制和退休金计算办法,从而导致了其退休人员在退休待遇上存在较大的差距。随着社会主义市场经济体制的建立以及改革开放的不断深入，养老金“双轨制”的弊端逐渐突显出来，由此引发社会公众对于社保不公的不满情绪高涨，不利于社会主义和谐社会的建设。为了改变这种不合理局面，2008年2月国务院常务会议讨论并通过了《事业单位工作人员养老保险制度改革试点方案》，山西省成为率先进行改革的五个试点省市之一。此次改革的主要目的是为了实现企业与机关事业单位之间的制度衔接，实现事业单位养老保险制度改革与企业基本一致。然而5年过去了，山西省“双轨制”试点改革进行的并不顺利，迄今仍停留在试点阶段，并未取得实质性突破。本文在此背景下，首先对山西省企业和机关事业单位养老保险的发展历程进行了回顾，阐述了双轨制的形成过程，在对该省养老保险双轨制的运行现状进行了比较的基础上，深入分析了两种制度下养老金待遇存在的差距，并讨论了差距形成的原因。进而针对山西省养老保险双轨制产生的负面影响及改革的必要性，提出改革的建议及措施，以期实现山西省养老保险制度的最终并轨，希望借此来丰富我国的社会保障理论，，为我国的养老保险改革提供一定的借鉴意义。
[Abstract]:The old-age insurance system is an important part of the social security system in our country. The current old-age insurance system for urban workers can be divided into enterprise old-age insurance system and organ institution old-age insurance system. China's endowment insurance system reform, after more than 20 years of exploration and practice, remarkable results. However, due to the overall arrangement of the system and the consistency of the reform measures, there are still many problems in our pension insurance system. The most prominent problem is the double-track system of endowment insurance. Under this system, different salary systems and pension calculation methods are implemented in enterprises and institutions, which leads to a large gap in the retirement benefits of their retirees. With the establishment of the socialist market economy system and the deepening of the reform and opening up, the malpractice of the "double track" pension system has been gradually highlighted, which has caused a rise in public discontent about the injustice of social security. It is not conducive to the construction of a harmonious socialist society. In order to change this unreasonable situation, in February 2008, the Executive meeting of the State Council discussed and adopted the "pilot Plan for the Reform of the Endowment Insurance system for the staff of Public institutions", and Shanxi Province became one of the five pilot provinces and cities that took the lead in carrying out the reform. The main purpose of this reform is to realize the system connection between the enterprise and the government institution, and to realize the reform of the endowment insurance system of the institution and the enterprise. However, five years later, the pilot reform of "double track system" in Shanxi Province has not been carried out smoothly, so far it is still in the pilot stage and has not made a substantial breakthrough. Under this background, this paper first reviews the development course of pension insurance of enterprises and institutions in Shanxi Province, expounds the forming process of double track system, and compares the current operation status of the dual track system of pension insurance in Shanxi Province. This paper analyzes the gap of pension treatment under the two systems, and discusses the causes of the gap. Then, in view of the negative influence of the double track pension system and the necessity of the reform, this paper puts forward some suggestions and measures to realize the ultimate integration of the pension insurance system in Shanxi Province, hoping to enrich the theory of social security in our country. For our country endowment insurance reform provides certain reference significance.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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