机关事业单位工作人员养老保险制度并轨改革研究

发布时间：2018-04-21 02:01

本文选题：养老保险制度 + 双轨制　；参考：《陕西师范大学》2016年硕士论文

【摘要】：随着《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》这一养老保险制度改革“顶层设计”的出台以及各省具体改革方案的公布,众多学者持续多年倾注精力的理论探究,终于迎来了一次最具实质性的现实回应。养老保险制度作为社会保障体系的重要组成部分,是再分配的重要途径和方式,承载着保障社会公平的核心价值诉求。因此从制度的顶层设计到制度的实施,如何处理公平与效率的关系以便实现从制度安排上的形式公平到养老待遇上的实质公平是在当前并轨制改革过程中极有必要深入研究的重要议题。本文在阐释养老保险制度的理论基础上,以公平与效率的价值互动和平衡为主线,通过溯源我国多轨制、碎片化的养老保险制度的并轨历程,在考察域外双轨制改革实践的基础上,深入思考我国机关事业单位工作人员养老金并轨中存在的问题、成因及解决途径,以期追求我国养老保险制度改革创新及完善的实现与实践性超越,从而推动这一问题理论研究的深入和实践上获得更多关注,使其进一步完善,最终推进并轨制改革创新的正确实施及发展。正文共分四章：第一章,我国养老保险制度改革的历史变迁。回顾并梳理我国历次养老保险制度改革的历史进程,试图为当下改革面临的现实挑战提供一种历史路径的阐释与解读。将养老保险制度并轨改革这一具体的措施与历史改革经验有机联系起来,并穿透不同历史时期改革措施背后承载的价值诉求,力求从深层次揭示我国社会养老保障体系存在的问题,为下文的理论分析提供现实语境。第二章,我国养老保险制度改革过程中存在问题及反思。结合第二章对改革历史的梳理,总结出我国在养老保险制度的并轨改革中长期存在的问题,同时立足机关事业单位养老保险制度并轨改革的最新进展,以此为视角对该问题进行反思和分析。第三章,养老保险制度的理论基础及域外双轨制改革实践。承接上文有关养老保险制度改革的历史变迁及存在问题,沿着从实践问题到理论分析,从国内现状到域外经验的思路,紧扣公平与效率两种价值理念在改革的顶层设计与实施过程中的有效贯彻这一分析方法。围绕养老制度的内在价值机理及其表达方式,结合我国养老保险制度运作的特殊国情及改革需求,对改革先行国家和地区的养老保险制度改革进行批判式的吸收借鉴。第四章,我国养老保险制度并轨改革的实施。在国家及地方层面的并轨改革方案陆续出台后,之前那种大而化之的改革必要性研究已无更多价值。我国养老保险制度改革行至今日已经处于关键的攻坚克难时期,制度层面的并轨方案能够在重重阻力之下顺利推出已属不易。因此本章对改革方案在具体实施过程中如何细化、如何让制度设计所传达的价值理念能够在具体运行过程中得以彰显,避免在解决历史遗留问题的同时留下新的遗留问题等方面进行更为深入思考与探讨。
[Abstract]:With the decision of the State Council on the reform of the old-age insurance system for staff and institutions in institutions and institutions, the introduction of the "top level design" for the reform of the pension insurance system and the publication of the specific reform programs of the provinces, many scholars have continued to devote their energy to the theoretical exploration for many years, and finally ushered in a most substantive realistic response. As an important part of the social security system, the system is an important way and way of redistribution, carrying the core value demands of social equity. Therefore, from the top of the system to the implementation of the system, how to deal with the relationship between fairness and efficiency in order to realize the substantive justice from the form of the system to the pension treatment. On the basis of explaining the theory of the endowment insurance system, this article is based on the interaction and balance of the value of fairness and efficiency, and through the tracing of the multi track system of our country and the course of the fragmented pension system, and examining the basis of the practice of the double track system in the foreign countries. On the basis of this, we think deeply about the problems, causes and ways to solve the existing problems, causes and solutions of the staff pension in our institutions and institutions, in order to pursue the innovation and perfection of the pension insurance system in our country and to improve the practical and practical transcendence, so as to further improve the theoretical research of this problem and make it more perfect. The text is divided into four chapters: the first chapter, the historical changes of the reform of the pension insurance system in China, reviews and combs the historical process of the reform of the old-age insurance system in our country, and tries to provide a historical interpretation and interpretation for the realistic challenges facing the present reform. The concrete measures of the reform of the system and the historical reform experience are organically linked and penetrated the value demands behind the reform measures in different historical periods, and strive to reveal the existing problems of the social security system in our country, and provide the actual context for the theoretical analysis below. The second chapter, the reform of China's pension insurance system. There are problems and reflection in the process. Combining the second chapters with the history of reform, we summarize the problems that exist for a long time in the reform of the pension insurance system in China. At the same time, it is based on the latest progress in the reform of the pension system in the institutions and institutions. In this way, the third chapter, the pension insurance system, is carried out. The theoretical basis of the degree and the reform practice of the double track system abroad. To undertake the historical changes and existing problems concerning the reform of the pension insurance system above, follow the ideas of the domestic situation to the extraterritorial experience from the practical problems to the theoretical analysis, and the effective implementation of the two values of equity and efficiency in the top level design and implementation of the reform. On the basis of the intrinsic value mechanism and expression mode of the pension system and the special conditions of the operation of the pension insurance system in China and the demand for reform, the reform of the old-age insurance system in the first countries and regions of the reform is critically absorbed. The fourth chapter is the implementation of the reform of the old insurance system in China. After the reform of the local level, there is no more value in the previous research on the necessity of the reform. The reform of the pension system in China has been in a critical period of hard struggle, and it is difficult for the system level to be successfully launched under heavy resistance. How to refine the scheme in the concrete implementation process, how to let the value concept conveyed by the system design can be demonstrated in the specific operation process, and to avoid further thinking and Discussion on solving the problems left over by the history and leaving the new legacy problems.

【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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