福州市机关事业单位职业年金管理研究

发布时间：2018-05-29 03:45

本文选题：机关事业单位 + 职业年金管理　；参考：《福建农林大学》2016年硕士论文

【摘要】：养老公平被视为社会保险“最后的公平”。长期以来养老金“双轨制”饱受诟病。十八届三中全会中央提出全面推进深化体制改革,其中机关事业养老保险制度改革备受社会各界关注。国务院先后出台了《关于机关事业单位工作人员养老保险制度改革的决定》和《机关事业单位职业年金办法》,为全国机关事业养老保险改革定下了基调。本文运用文献分析、比较分析及定性分析和定量分析相结合等研究方法。首先,论述本研究的背景和意义,阐述国内外相关研究的现状,在此基础上,介绍本研究的研究思路和创新点。对机关事业单位、双轨制及职业年金的相关概念进行界定,从经济学、管理学和社会保障学三方面的相关理论进行阐述。其次,论述福州市机关事业单位职业年金管理的发展现状,分析了福州市职业年金管理存在的管理制度不完善问题,如实施细则尚待制定、配套制度尚待完善等。目标替代率尚未确定问题。职业年金日常管理不规范问题,如统筹层次较低、基金保值增值问题堪忧、年金管理透明度低、财政全额供款单位记账方式问题等。再次,鉴于职业年金作为补充养老保险的重要作用,演算现行的职业年金计发办法,基于养老金替代率的视角进行测算分析。然后,考察了深圳职业年金及大连企业年金管理的主要做法及其借鉴意义,包括职业年金与企业年金的转移接续,职业年金的奖惩条件设置,企业年金市场化的投资运营等方面。最后,阐述福州市机关事业单位职业年金管理的基本原则,结合福州市职业年金管理中存在的问题,提出符合福州市市情的对策建议。
[Abstract]:Pension equity is regarded as the "last equity" of social insurance. For a long time, the two-track pension system has been criticized. The third Plenary session of the 18th CPC Central Committee put forward to deepen the reform of the system in an all-round way. The State Council has successively promulgated the "decision on the Reform of the Old-age Insurance system for the staff of the organs and institutions" and the "measures for the Occupational annuity of the organs and institutions", which set the tone for the reform of the endowment insurance for the national organs and institutions. This paper uses the methods of literature analysis, comparative analysis and qualitative analysis and quantitative analysis. First of all, the background and significance of this study are discussed, and the current situation of related research at home and abroad is expounded. On this basis, the research ideas and innovations of this study are introduced. This paper defines the related concepts of government institution, dual track system and occupational annuity, and expounds the relevant theories from three aspects: economics, management and social security. Secondly, this paper discusses the development of occupational pension management in Fuzhou, analyzes the problems in the management of occupational pension in Fuzhou, such as the detailed rules to be worked out, the supporting system still to be perfected, and so on. The target replacement rate has not yet been determined. The daily management of occupational annuity is not standardized, such as the low level of overall planning, the problem of fund maintenance and increment, the low transparency of annuity management, the problem of the accounting method of the financial full contribution unit, and so on. Thirdly, in view of the important role of occupational pension as supplementary pension insurance, the calculation of the current occupational pension method, based on the pension replacement rate perspective to calculate and analyze. Then, the main methods and significance of occupational pension management in Shenzhen and Dalian are investigated, including the transfer of occupational annuity and enterprise annuity, the setting of reward and punishment conditions of occupational annuity. Enterprise annuity market investment operation and so on. Finally, this paper expounds the basic principles of occupational annuity management in Fuzhou government and institutions, and puts forward some countermeasures and suggestions in accordance with the situation of Fuzhou city, combining with the problems existing in occupational pension management in Fuzhou.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.6

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