山西省事业单位职业年金制度设计问题研究

发布时间：2019-01-12 08:16

【摘要】：老有所养，老有所依是每个公民的美好愿景，也是关乎国家祥和安定的关键因素。随着人口老龄化问题的日益突出，养老保险制度的公平性问题逐渐引发了社会各界的关注和讨论。目前，城镇企业职工已经建立了统一的基本养老保险制度，而事业单位基本养老和职业年金制度的改革也已经成为顶层设计中重点考虑项目。尤其是2008年《事业单位养老保险制度改革方案》出台之后，近几年五个试点省市进展一直非常缓慢，没有实质内容。如何解决改革中所遇到的难点，切实推进事业单位养老保险制度改革发展，是当前需要深入研究的重大现实问题。2015年1月14日国务院公布了“关于机关事业单位工作人员养老保险制度改革的决定”，规定机关事业单位工作人员需缴纳基本养老保险费的比例为本人缴费工资的8%，单位缴纳比例为本单位工资总额的20%。这意味着养老金双轨制在制度上被终结，职业年金制度的建设也提上议程。本文结合我国事业单位的实施现状，通过借鉴国外公职人员养老保险改革的成功经验，并且结合山西省事业单位的具体情况分析，针对事业单位的职业年金等方面的问题提出政策建议。本文大致从七个方面来进行论述。第一，针对国内外现今的养老保险制度进行简要分析和比较；第二，简单地对于职业年金制度相关概念的界定和理论基础进行了梳理，，主要包括公平正义理论、福利经济学理论以及多支柱养老保险理论；第三，对事业单位职业年金制度建设的动因分析包括事业单位养老制度改革阶段分析，同时对山西省事业单位养老保险制度的现状及存在问题做出了总结；第四，针对事业单位职业年金建立过程中的问题及其制约因素做出分析；第五，是职业年金制度建设的国际经验借鉴；第六，依据现实情况对山西省事业单位职业年金制度建立进行了初步的制度设计；第七，通过对以上各部分的总结对未来做出展望。
[Abstract]:A sense of security is a good vision for every citizen and a key factor in the country's peace and stability. With the aging of the population, the fairness of the old-age insurance system has gradually aroused the attention and discussion of all walks of life. At present, urban enterprise workers have established a unified basic old-age insurance system, and the reform of the basic old-age pension and occupational annuity system in institutions has become a key item in the top-level design. Especially after the reform scheme of the pension insurance system of public institutions came into being in 2008, the progress of the five pilot provinces and cities has been very slow in recent years, and there is no substantial content. How to solve the difficulties encountered in the reform and promote the reform and development of the pension insurance system in public institutions, On January 14, 2015, the State Council announced the decision on the Reform of the Endowment Insurance system for personnel of organs and institutions, Regulation Orgnaization unit staff the proportion that must pay basic endowment insurance premium is the 8 that oneself expends pay salary, unit pay proportion is this unit total wage 20. This means that the double-track pension system has been put to an end and the construction of occupational pension system has been put on the agenda. This article combines the present situation of our country's public institution, through drawing lessons from the successful experience of the foreign public servant pension insurance reform, and combining with the concrete situation of the Shanxi Province institution's analysis, This paper puts forward some policy suggestions on occupational annuity of public institution. This article is discussed from seven aspects. First, the current endowment insurance system at home and abroad for a brief analysis and comparison; Secondly, the definition and theoretical basis of occupational annuity system are briefly summarized, including the theory of fairness and justice, the theory of welfare economics and the theory of multi-pillar old-age insurance. Third, the cause analysis of occupational pension system construction in public institutions includes the analysis of the stage of pension system reform in public institutions, at the same time, it summarizes the present situation and existing problems of pension insurance system of institutions in Shanxi Province. Fourth, to analyze the problems in the process of establishing occupational annuity in public institutions and its restrictive factors, fifthly, to draw lessons from international experience in the construction of occupational pension system. Sixth, according to the reality of Shanxi institutions occupational annuity system for the establishment of a preliminary system design; seventh, through the summary of the above parts of the future to make a prospect.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630.3;F842.67

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