徐州市养老保险并轨改革跟踪研究
发布时间：2019-02-11 17:01
【摘要】：徐州市政府在2015年的政府工作报告中将启动机关事业单位养老保险并轨改革作为下一年的重点工作目标,为保证徐州市此次改革的顺利进行提供了保障。徐州作为一座老工业城市,养老保险体制在改革前存在空账运转、不同群体养老待遇差距较大、财政承受能力不强等问题,意味着此次养老并轨改革困难重重。通过对徐州市养老并轨改革成本的测算,并结合EVIEWS软件对徐州市财政规模的预测,发现徐州市改革开始后将会面临新的困境:转轨成本和经济增速下滑会在短期内导致徐州市财政的压力增大;而改革后使得“中人”的待遇计算公式中的相关参数改变,会引起“中人”尤其是“大龄中人”的养老替代率下降,利益受损势必会引起相关群体的强烈抵制,容易造成改革中期养老费用的拖欠从而影响改革的过渡;职业年金由于缺乏强有力的法律政策支持,加之社会对于职业年金作用和地位的认识相当不足会使得职业年金的建立受到阻碍;徐州市在养老基金增值保值方面的做法较为落后,企业年金覆盖面窄且增值保值能力弱侧面反映出对机关事业单位养老保险的运营管理能力也会较弱,这对财政形成了另一方面的压力。通过对徐州市改革前养老保险存在的问题以及改革后会面临的困境的动态把握,以徐州市政府的角度提出如下建议:增加政府财政的转移支出或划拨国有资产以缓解政府财政压力,保证改革的基石;适当提高“中人”群体的过渡性养老保险系数,使得改革后的替代率与改革前没有明显降低,确保改革可以平稳过渡;加强职业年金的正向引导和监管措施;从拓宽投资渠道和强化管理监督的角度不断强化基金的增值保值能力。
[Abstract]:In its report on government work in 2015, the Xuzhou Municipal Government made the reform of the old-age insurance system of the government organs and institutions a key work goal in the next year, which provided a guarantee for the smooth progress of the reform in Xuzhou City. Xuzhou as an old industrial city, pension insurance system before the reform of empty account operation, different groups of pension treatment gap, financial capacity is not strong and other problems, which means that the pension reform is very difficult. Based on the calculation of the reform cost of the pension system in Xuzhou and the forecast of the financial scale of Xuzhou with EVIEWS software, It is found that Xuzhou City will face new difficulties after the beginning of reform: the decline of transition cost and economic growth rate will increase the financial pressure of Xuzhou City in the short term; After the reform, the change of the relevant parameters in the formula of the treatment of the "middle person" will lead to a decrease in the old-age replacement rate of the "middle person", especially the "older middle age person", and the loss of interest will inevitably cause strong resistance from the relevant groups. It is easy to cause the delay of the pension fee in the middle period of the reform, thus affecting the transition of the reform; The establishment of occupational annuity is hindered by the lack of strong legal and policy support and the insufficient understanding of the role and status of occupational pension in the society. In Xuzhou City, the practice of increasing the value of pension funds is relatively backward. The narrow coverage of enterprise annuity and the weak capacity of value-added preservation reflect the weak ability of operation and management of pension insurance in government institutions and institutions. This puts another strain on the finances. By analyzing the problems existing in the pension insurance before the reform of Xuzhou City and the difficulties it will face after the reform, From the point of view of Xuzhou municipal government, the following suggestions are put forward: to increase the transfer expenditure of government finance or to transfer state-owned assets in order to alleviate the pressure of government finance and ensure the cornerstone of reform; Properly raising the transitional pension insurance coefficient of the "middle person" group makes the substitution rate after the reform not obviously lower than before, so as to ensure the smooth transition of the reform, and strengthen the positive guidance and supervision measures of occupational pension. From the angle of widening the investment channel and strengthening the management and supervision, the value-preserving ability of the fund should be strengthened continuously.
【学位授予单位】：中国矿业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67
本文编号：2419924
[Abstract]:In its report on government work in 2015, the Xuzhou Municipal Government made the reform of the old-age insurance system of the government organs and institutions a key work goal in the next year, which provided a guarantee for the smooth progress of the reform in Xuzhou City. Xuzhou as an old industrial city, pension insurance system before the reform of empty account operation, different groups of pension treatment gap, financial capacity is not strong and other problems, which means that the pension reform is very difficult. Based on the calculation of the reform cost of the pension system in Xuzhou and the forecast of the financial scale of Xuzhou with EVIEWS software, It is found that Xuzhou City will face new difficulties after the beginning of reform: the decline of transition cost and economic growth rate will increase the financial pressure of Xuzhou City in the short term; After the reform, the change of the relevant parameters in the formula of the treatment of the "middle person" will lead to a decrease in the old-age replacement rate of the "middle person", especially the "older middle age person", and the loss of interest will inevitably cause strong resistance from the relevant groups. It is easy to cause the delay of the pension fee in the middle period of the reform, thus affecting the transition of the reform; The establishment of occupational annuity is hindered by the lack of strong legal and policy support and the insufficient understanding of the role and status of occupational pension in the society. In Xuzhou City, the practice of increasing the value of pension funds is relatively backward. The narrow coverage of enterprise annuity and the weak capacity of value-added preservation reflect the weak ability of operation and management of pension insurance in government institutions and institutions. This puts another strain on the finances. By analyzing the problems existing in the pension insurance before the reform of Xuzhou City and the difficulties it will face after the reform, From the point of view of Xuzhou municipal government, the following suggestions are put forward: to increase the transfer expenditure of government finance or to transfer state-owned assets in order to alleviate the pressure of government finance and ensure the cornerstone of reform; Properly raising the transitional pension insurance coefficient of the "middle person" group makes the substitution rate after the reform not obviously lower than before, so as to ensure the smooth transition of the reform, and strengthen the positive guidance and supervision measures of occupational pension. From the angle of widening the investment channel and strengthening the management and supervision, the value-preserving ability of the fund should be strengthened continuously.
【学位授予单位】：中国矿业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67
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