浙江省城乡居民养老保险与企业职工基本养老保险制度衔接问题研究

发布时间：2018-11-15 06:40

【摘要】：我国社会养老保险制度起始于上世纪中期，长期以来，我国的养老保险呈现出“碎片化”的状态。随着参保人员跨地区流动愈加频繁、大批量农民工进城务工参保使得我国养老保险面临着制度衔接的矛盾。“二元结构”是我国城乡、各区域协调发展的绊脚石。城乡居民养老保险与城镇企业职工基本养老保险的制度衔接问题便在此社会背景下产生，并逐渐呈现出矛盾愈加尖锐的状态。本文研究的是浙江省两种制度的衔接问题，浙江省在2009年出台了《浙江省人民政府关于建立城乡居民社会养老保险制度的实施意见》（浙政发[2009]62号），该意见不仅建立起浙江省城乡居民养老保险制度，也给养老保险各个制度间的衔接提出了具体方案。本文在该政策背景下采用理论与实际研究分析法和对比分析法对浙江省的衔接制度状况与现实运作状况进行研究，在肯定浙江省城乡居民养老制度与企业职工基本养老保险制度衔接先进性的同时，也指出了两种养老保险衔接制度仍存在不合理性问题。本文分为五个方面，，第一部分主要阐述本文的研究背景、意义、文献综述、相关理论以及研究的方法思路及主要创新与不足。第二部分界定了相关制度，以及对浙江省两种制度衔接现状的介绍。第三部分主要介绍了其他地区城乡居民养老保险与企业职工基本养老保险制度衔接的现状以及各地衔接制度与浙江省对比，从而发现浙江省衔接制度的优势与不足。第四部分阐述了浙江省该衔接制度的问题及问题分析，提出问题的出发点主要从参保者的参保利益考虑，参保关系转移是由于市场经济的客观性所致，所以政府应当制定合理的政策予以支撑；在分析方法上，本文运用公平理论和对比分析等方法指出浙江省两种制度的衔接存在折算比例过低，转移时忽略统筹账户存在不公平性两方面问题，除此之外，本文也分析了阻碍两种制度衔接相关影响因素。第五部分对于浙江省两种制度的衔接提出一些建议，如城乡居民养老保险可以采用名义账户制的运行模式；封存参保记录，在参保者达到领取养老金条件时再进行折算年限；提高城乡居民养老保险的年限折算比例；按一定比例转移社会统筹账户等等。打通城乡居民养老保险与企业职工基本养老保险的衔接路径，促进劳动力城乡间合理流动，对于拉动内需、促进经济发展具有重要意义；完善浙江省衔接制度，既平衡了浙江省社会养老保险机制，也对其他地区制度衔接有借鉴意义。
[Abstract]:The social endowment insurance system of our country began in the middle of last century, for a long time, the endowment insurance of our country presents the state of "fragmentation". With the increasingly frequent cross-regional mobility of insurance personnel, large numbers of migrant workers in cities to participate in insurance, pension insurance in China is facing the contradiction of system convergence. Dual structure is a stumbling block for the coordinated development of urban and rural areas in China. The connection between urban and rural residents' old-age insurance system and the basic old-age insurance system of urban and rural enterprise workers arises in this social background and gradually presents an increasingly sharp state of contradiction. This paper studies the connection of the two systems in Zhejiang Province. Zhejiang Province published the opinions of Zhejiang Provincial people's Government on the Establishment of Social Endowment Insurance system for Urban and Rural residents in 2009 (Zhejiang Zhengfa [2009] 62). This opinion not only establishes the old-age insurance system for urban and rural residents in Zhejiang Province, but also puts forward a concrete plan for linking up the various pension insurance systems. Under the background of the policy, this paper uses the theoretical and practical analysis method and the comparative analysis method to study the status of the linking system and the actual operation of Zhejiang Province. While affirming the advanced nature of the linkage between urban and rural residents' pension system in Zhejiang Province and the basic old-age insurance system for enterprise workers, the paper also points out that there are still irrationality problems in the two kinds of old-age insurance linkage systems. This paper is divided into five aspects. The first part mainly describes the research background, significance, literature review, relevant theories and research methods, as well as the main innovations and shortcomings. The second part defines the relevant systems and introduces the current situation of the two systems in Zhejiang Province. The third part mainly introduces the current situation of the connection between urban and rural residents' old-age insurance and the basic old-age insurance system of enterprise workers in other regions, and the comparison between the local and Zhejiang provinces, so as to find out the advantages and disadvantages of the linking system in Zhejiang Province. The fourth part expounds the problems and problem analysis of the linking system in Zhejiang Province, and points out that the starting point of the problem is mainly from the interests of the insured, and the transfer of the participating insurance relationship is caused by the objectivity of the market economy. Therefore, the government should formulate reasonable policies to support them; In terms of analysis methods, this paper points out that the conversions of the two systems in Zhejiang Province are too low, and the unfairness of the overall account is neglected when transferring. In addition, the author points out that there are two problems in the connection of the two systems in Zhejiang Province, such as fairness theory and comparative analysis. This paper also analyzes the related factors that hinder the cohesion of the two systems. The fifth part puts forward some suggestions for the connection of the two systems in Zhejiang Province, such as the operation mode of nominal account system can be adopted in urban and rural residents' old-age insurance system, the record of participating insurance can be sealed, and when the insured has reached the condition of receiving pension, the number of years can be converted. Increase the urban and rural residents pension insurance conversion ratio; by a certain proportion transfer of social balance accounts and so on. Connecting urban and rural residents' pension insurance with enterprise workers' basic old-age insurance and promoting the rational flow of labor force between urban and rural areas is of great significance for stimulating domestic demand and promoting economic development. To perfect the linking system of Zhejiang Province not only balances the mechanism of social endowment insurance in Zhejiang Province, but also has reference significance for other regions.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

【参考文献】