我国机关事业单位和企业养老保险制度并轨研究

发布时间：2019-05-06 10:59

【摘要】：近年来,随着我国经济的高速发展,人们经济生活发生了翻天覆地的变化,社会保障事业也日渐引起了社会各界的高度重视,职工养老保险制度是社会保障制度的重要组成部分,他的建立与发展关系着百姓切身利益,尽管由于历史等原因形成的退休养老金“双轨制”与当时我国的国情相符合,但“双轨制”所导致的弊端也越来越明显。因此,进行养老金“双轨制”改革已是大势所趋,万事开头难,2015年国务院发布的《关于机关事业单位工作人员养老保险制度改革的决定》,走出了职工养老保险“并轨制”最为困难也最为关键的一步。所以,我们应该抓住这一历史契机,希望能够把基本养老保险、职业年金和企业年金的多层次制度同步发展起来,缩小机关事业单位和企业养老金待遇差距,实现机关事业单位与企业养老保险制度的并轨与衔接,更是实现社会的公平和正义。本文从历史和现实角度出发,通过查阅国内外相关文献,收集整理部分专家的前期研究成果,在全面梳理我国职工养老保险制度发展的历史沿革的基础上,阐述“并轨制”的内涵,在初步的社会调查的辅助下,分析我国机关事业单位和企业养老保险制度并轨存在的有利条件、阻力及其原因,同时,通过对美国职工养老保险制度和我国职工养老保险制度的分析比较,借鉴美国的改革经验,总结出我国职工养老保险制度并轨的思路和方向。这对于统筹解决当前舆论关注的热点问题,维护社会稳定,促进经济社会健康发展,丰富我国职工养老保险改革理论具有一定的现实意义。
[Abstract]:In recent years, with the rapid development of our country's economy, people's economic life has undergone tremendous changes, and the cause of social security has gradually attracted great attention from all walks of life in the society. The employee pension insurance system is an important part of the social security system, its establishment and development is related to the vital interests of the common people, although the "two-track system" of retirement pension formed by history and other reasons is consistent with the national conditions of our country at that time. But the malpractice that "double track system" causes is also more and more obvious. Therefore, carrying out the reform of the "two-track system" of pensions has become a general trend, and everything is difficult to begin with. In 2015, the State Council issued the decision on the Reform of the Endowment Insurance system for staff in organs and institutions. It is the most difficult and key step to get out of the "parallel system" of employee pension insurance. Therefore, we should seize this historical opportunity and hope that the multi-level system of basic old-age insurance, occupational annuity and enterprise annuity can be developed simultaneously, so as to narrow the gap in pension treatment between institutions and enterprises. To realize the combination and connection of the institution and enterprise endowment insurance system is to realize the fairness and justice of the society. From the point of view of history and reality, this paper collects and arranges the preliminary research results of some experts by consulting the relevant literatures at home and abroad, and on the basis of comprehensively combing the historical evolution of the development of the staff and workers' pension insurance system in our country, This paper expounds the connotation of "parallel system", with the aid of preliminary social investigation, analyzes the favorable conditions, resistance and its causes of the combination of the old-age insurance system of institutions and enterprises in China, and at the same time, Through the analysis and comparison between the old-age insurance system of American workers and those of our country, this paper draws lessons from the reform experience of the United States, and sums up the thinking and direction of the integration of the old-age insurance system of staff and workers in China. It is of practical significance to solve the hot issues concerned by public opinion, to maintain social stability, to promote the healthy development of economy and society, and to enrich the theory of pension insurance reform for workers and workers in China.
【学位授予单位】：南京航空航天大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

【参考文献】