中国养老保险双轨制问题研究
发布时间：2019-02-09 16:52
【摘要】：养老保险制度作为社会保障体系的重要组成部分，其制度的完善和发展得到了党和国家的高度关注。近些年来，中国所实行的养老保险制度虽然取得了一定的成绩，但是随着市场经济的不断发展，中国养老保险制度的改革面临诸多困难和挑战。 近几年，中国政府陆续出台了关于企业退休人员养老待遇提高方案和事业单位养老保险制度改革的方案，着力减小双轨制所产生的差距，努力实现养老保险制度公平化,正是在这样的深化改革中，使养老保险双轨制于2015年1月4日走到了尽头。2015年1月14日，国务院发布《国务院关于机关事业单位工作人员养老保险制度改革的决定》决定从2014年10月1日起对机关事业单位工作人员养老保险制度进行改革，机关事业单位实行社会统筹与个人账户相结合的基本养老保险制度，由单位和个人共同缴费。这标志着存在了近20年的养老金“双轨制”的终结，今后，近4000万机关事业单位人员将和企业职工一样都要缴纳养老金。然而，由于养老保险并轨制改革才刚刚起步，双轨制遗留的各种弊端和诸多难题仍然存在，养老保险并轨制改革依然还有很多遗留的老问题亟待解决，例如没有真正建立多层次、多元化的养老保险新模式；养老保险资金大部分依然要靠政府财政支出从而给政府带来更沉重的负担等等。 本文从四个部分对中国养老保险双轨制改革进行了论述：第一部分对养老保险制度的相关概念进行了界定；第二部分结合中国养老保险制度的发展历程，揭示了中国养老保险双规制存在的问题，并进一步阐述其原因；第三部分通过研究国外养老保险制度的特点，得出对中国养老保险制度改革的启示；第四部分通过结合目前中国养老保险双轨制改革的阶段性特征，并提出相关的对策及建设性意见，，渴望这种研究和探讨能对中国养老保障制度的改革、完善和发展提供理论上的支持和借鉴。
[Abstract]:As an important part of the social security system, the improvement and development of the old-age insurance system has been highly concerned by the Party and the country. In recent years, the pension insurance system in China has made some achievements, but with the continuous development of the market economy, the reform of the pension insurance system in China is facing many difficulties and challenges. In recent years, the Chinese government has successively introduced plans to improve the pension treatment of retired enterprise personnel and reform the pension insurance system in institutions, making great efforts to reduce the gap created by the two-track system and to make the pension insurance system more equitable. It was in this deepening reform that the two-track pension system came to an end on January 4, 2015. On January 14, 2015, The State Council has issued the "decision of the State Council on the Reform of the Old-age Insurance system for personnel of organs and institutions", which has decided to reform the old-age insurance system for personnel of government institutions and institutions from October 1, 2014. The basic old-age insurance system, which combines social planning and individual accounts, shall be paid jointly by units and individuals. This marks the end of the "double track" pension system which has existed for nearly 20 years. In the future, nearly 40 million government institutions and institutions will have to pay their pensions as employees of enterprises. However, as the reform of the parallel system of old-age insurance has only just begun, there are still many drawbacks and many difficulties left over by the dual-track system, and there are still many old problems left over in the reform of the system of the parallel system of the old-age insurance. For example, there is no real establishment of multi-level, diversified new mode of old-age insurance; Pension funds are still largely dependent on government spending to bring a heavier burden on the government and so on. This article has carried on the elaboration from four parts to the Chinese old-age insurance dual track system reform: the first part has carried on the definition to the pension insurance system related concept; The second part combines the development course of China's endowment insurance system, reveals the existing problems of the double regulation of China's endowment insurance, and further expounds its reasons; The third part through the study of the characteristics of foreign pension insurance system, draw inspiration to the reform of China's endowment insurance system; In the fourth part, by combining the stage characteristics of the current reform of the two-track system of China's old-age insurance, and putting forward relevant countermeasures and constructive suggestions, the author longs for this kind of research and discussion on the reform of China's old-age security system. Improve and develop to provide theoretical support and reference.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.67
本文编号：2419180
[Abstract]:As an important part of the social security system, the improvement and development of the old-age insurance system has been highly concerned by the Party and the country. In recent years, the pension insurance system in China has made some achievements, but with the continuous development of the market economy, the reform of the pension insurance system in China is facing many difficulties and challenges. In recent years, the Chinese government has successively introduced plans to improve the pension treatment of retired enterprise personnel and reform the pension insurance system in institutions, making great efforts to reduce the gap created by the two-track system and to make the pension insurance system more equitable. It was in this deepening reform that the two-track pension system came to an end on January 4, 2015. On January 14, 2015, The State Council has issued the "decision of the State Council on the Reform of the Old-age Insurance system for personnel of organs and institutions", which has decided to reform the old-age insurance system for personnel of government institutions and institutions from October 1, 2014. The basic old-age insurance system, which combines social planning and individual accounts, shall be paid jointly by units and individuals. This marks the end of the "double track" pension system which has existed for nearly 20 years. In the future, nearly 40 million government institutions and institutions will have to pay their pensions as employees of enterprises. However, as the reform of the parallel system of old-age insurance has only just begun, there are still many drawbacks and many difficulties left over by the dual-track system, and there are still many old problems left over in the reform of the system of the parallel system of the old-age insurance. For example, there is no real establishment of multi-level, diversified new mode of old-age insurance; Pension funds are still largely dependent on government spending to bring a heavier burden on the government and so on. This article has carried on the elaboration from four parts to the Chinese old-age insurance dual track system reform: the first part has carried on the definition to the pension insurance system related concept; The second part combines the development course of China's endowment insurance system, reveals the existing problems of the double regulation of China's endowment insurance, and further expounds its reasons; The third part through the study of the characteristics of foreign pension insurance system, draw inspiration to the reform of China's endowment insurance system; In the fourth part, by combining the stage characteristics of the current reform of the two-track system of China's old-age insurance, and putting forward relevant countermeasures and constructive suggestions, the author longs for this kind of research and discussion on the reform of China's old-age security system. Improve and develop to provide theoretical support and reference.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.67
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