一般规则视角下多轨制养老保险改革路径研究

发布时间：2018-11-23 20:47

【摘要】：我国养老保险多轨制的问题由来已久,不同的保障群体被不同的养老保险制度所覆盖,养老保险待遇差异引发社会舆论广泛争议。近两年来,我国进行了两次对多轨制养老保险制度的改革：将城镇居民养老保险与新型农村社会养老保险合并为统一的城乡居民养老保险；对机关事业单位养老保险进行改革,以与城镇职工基本养老保险相统一。然而,一项制度的成熟完善需要经过不断的效果评价、发现问题再到改进制度的反复过程。如果只是针对特定问题“头疼医头,脚疼医脚”,缺乏一般抽象价值的引导,政策制定则难以长期有效。从价值性评估的标准出发,本文提出社会保障政策制定的“一般规则”,随后将一般规则与我国多轨制养老保险改革的现状相结合。主要分为四个方面：第一，，探讨一般规则的理论基础,内涵及意义,明确“一般规则”作为评估尺度的三个维度；第二,分析多轨制养老保险制度形成的历史过程,国家层面两次对多轨制养老保险制度改革的原因及目前我国多轨制养老保险改革后的现状；第三,从“一般规则”的三个维度出发对我国多轨制养老保险改革后的现状进行评估；第四,根据评估结果,同时结合一般规则的价值理念,提出未来我国养老保险制度改革的原则、思路及实现路径：设立非缴费型国民养老金制度、完善职业年金与企业年金政策、降低养老保险缴费率。
[Abstract]:The problem of multi-track pension insurance system in China has a long history, different groups are covered by different pension insurance system, and the difference of pension insurance treatment has caused widespread controversy in the public opinion. In the past two years, China has carried out two reforms to the multi-system old-age insurance system: combining urban and rural residents' old-age insurance with the new rural social old-age insurance into a unified pension insurance for urban and rural residents; To carry on the reform to the organ institution endowment insurance, in order to unify with the urban worker basic endowment insurance. However, the maturity and perfection of a system requires continuous evaluation of the effect, finding the problem and then the repeated process of improving the system. If we only aim at specific problems, such as headache, foot and foot, without the guidance of general abstract value, policy formulation will be difficult to be effective in the long run. Based on the criteria of value evaluation, this paper puts forward the "general rules" of social security policy, and then combines the general rules with the current situation of the reform of multi-track pension insurance in China. It is mainly divided into four aspects: first, the theoretical basis, connotation and significance of the general rules are discussed, and the three dimensions of "general rules" as the evaluation scale are defined; Second, it analyzes the historical process of the formation of the multi-track pension insurance system, the reasons for the reform of the multi-track pension insurance system twice at the national level, and the current situation after the reform of the multi-track pension insurance system in China. Third, from the "general rules" of the three dimensions of China's multi-track pension insurance reform after the status quo is evaluated; Fourth, according to the evaluation results, combined with the general rules of the value concept, put forward the future of China's pension system reform principles, ideas and ways to achieve: to establish a non-contributory national pension system, Improve occupational annuity and enterprise annuity policy, reduce endowment insurance contribution rate.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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