福建省城乡养老保险转移接续问题研究

发布时间：2018-07-26 07:29

【摘要】：社会保险是社会保障体系中的重要组成部分,而养老保险作为整个社会保险体系中最为核心的部分,对于维护保障参保人员合法权益有重要意义。但由于每种制度所覆盖的人群身份不同,城乡养老保险呈现出多元化态势,在不同制度之间无法实现有效衔接局面,不利于城乡之间劳动力的相互转移,在一定程度上阻碍福建省经济社会发展。福建省人民政府2013年颁布的《城乡居民社会养老保险制度一体化的实施意见》标志着统一的城乡居民养老保险的建立。2014年人力资源社会保障部和财政部颁布《城乡养老保险制度衔接暂行办法》,规定衔接方式、衔接条件、资金转移与领取条件等内容。这些文件的颁布促进福建省城乡养老保险的转移接续,但也有一定的局限性:如转移衔接的条件不对等、城乡养老保险与城职保的缴费年限折算政策不合理、城职保的统筹基金不转移有失公平等。本文尝试以福建省城乡养老保险转移接续为研究对象,分析存在问题,综合运用文献分析法,问卷调查分析、访谈法及归纳总结法。本文首先阐明研究目的和意义、评述国内外文献研究、介绍研究思路、方法以及创新之处。其次,阐述相关概念及所运用的相关理论。接着对福建省城乡养老保险转移接续的现状进行分析。而提出的问题主要包括:养老保险转移接续后权益受损、缴费年限、统筹层次、经办方面、责任承担主体以及缴费标准的差异等问题。分析产生问题的原因为:制度设计层面、统筹层次层面、经济层面、实际操作层面等因素。最后提出应该逐步完善养老保险转移接续制度,完善缴费年限计算的办法,提高统筹层次设立省级基金调剂金,完善信息系统与加强人才建设,改革现有的缴费模式,明确政府在城乡养老保险转移接续中的责任等对策。
[Abstract]:Social insurance is an important part of the social security system. As the core part of the whole social insurance system, the old-age insurance is of great significance to safeguard the legal rights and interests of the insured. However, due to the different identities of the population covered by each system, the urban and rural old-age insurance presents a diversified trend, which can not effectively link up between the different systems, which is not conducive to the transfer of labor force between urban and rural areas. To a certain extent, hinder the economic and social development of Fujian Province. Fujian province people's government promulgated in 2013 "urban and rural residents social endowment insurance system integration implementation opinion" marked the establishment of unified urban and rural residents pension insurance. 2014 human resources social security ministry and the Ministry of Finance promulgated < City Interim measures for the cohesion of the Rural Old-age Insurance system Convergence conditions, transfer of funds and receiving conditions and other content. The promulgation of these documents promotes the transfer of urban and rural old-age insurance in Fujian Province, but also has some limitations: such as the transfer linking conditions are not equal, the urban and rural old-age insurance and urban vocational insurance payment conversion policy is unreasonable, The city job insurance co-ordinating fund does not transfer is unfair and so on. This paper tries to take the transfer of urban and rural old-age insurance in Fujian Province as the research object, analyzes the existing problems, and synthetically applies the literature analysis method, questionnaire analysis, interview method and induction and summary method. This paper first clarifies the purpose and significance of the research, reviews the domestic and foreign literature research, introduces the research ideas, methods and innovations. Secondly, the related concepts and related theories are expounded. Then the status quo of urban and rural old-age insurance transfer in Fujian Province is analyzed. The problems raised mainly include: the rights and interests are damaged after the transfer of the endowment insurance, the years of payment, the overall planning level, the responsibility of the main body and the difference of the payment standard and so on. The causes of the problems are as follows: system design level, overall planning level, economic level, practical operation level and so on. Finally, it is proposed that we should gradually improve the system of transfer and succession of old-age insurance, perfect the method of calculating the years of payment, raise the overall planning level, set up provincial funds to adjust gold, perfect the information system and strengthen the construction of talents, and reform the existing payment mode. Make clear the government's responsibility in the transfer of urban and rural old-age insurance and other countermeasures.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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