事业单位养老制度改革法律问题研究
发布时间：2019-05-29 03:23
【摘要】：一直以来我国事业单位工作人员实行的是由国家财政全额负担退休金的退休制度,这与企业职工实行由国家、单位和个人三方承担的养老保险制度存在很大的差异,这也俗称养老制度的“双轨制”现象。随着社会的不断发展进步,这一现象已逐渐引发社会成员之间的矛盾,影响社会公平的实现。因此,对事业单位养老制度的改革已成为社会历史发展的必然趋势。而改革又关系着我国三千多万事业单位工作人员的切身利益,在一定意义上直接影响着我国社会保障制度改革的进程与可持续发展问题。法律制度的完善能够保障事业单位养老改革顺利进行。因此,本文对事业单位养老制度改革法律问题的研究既属于热点问题,同时也具有较强的现实意义。本文采用文献分析法,对事业单位养老法律制度的发展历程进行归纳梳理,并指出现有养老制度存在的问题；跨学科研究了在事业单位养老制度改革中所涉及的社会学、经济学与法律交叉的内容；通过比较分析法,分析了德国、瑞典、新加坡和智利的养老保险制度及其法律规定的内容,为我国事业单位养老保险法律制度的确定提供借鉴作用；最后提出了对我国事业单位实行养老保险法律制度的相关建议。正文分为五个部分：第一部分,笔者对我国事业单位养老制度发展的历史沿革进行了梳理。该部分介绍了建国以来不同时期我国事业单位养老制度的法律规定,体现了企业与事业单位养老制度历经的分分合合。第二部分,笔者就目前我国事业单位实行退休制度存在的问题进行了分析。从退休的条件、养老待遇、财政负担等方面分析了退休制度的特点。提出现行退休制度导致了社会公平难以实现、人才流动呈单向性、国家财政负担压力较大以及事业单位内部资源合理配置受到影响的问题。第三部分,笔者就以上提出的问题进行了理论和实践分析。包括从法社会学、法哲学、法经济学三个角度对存在问题进行详细分析。并且对2008年国家推行事业单位养老保险制度改革试点过程中存在的问题进行分析,为今后改革的顺利进行提供理论依据和实践经验。第四部分,笔者对四个国家的养老保险法律制度进行了归纳分析,包括最先建立社会保障制度的德国,推行“名义账户”的瑞典,独具特色的新加坡中央公积金制度以及实行养老金完全积累制的智利。通过对四个国家不同的养老保险法律制度的研究,实现对建立和完善我国事业单位养老保险法律制度的借鉴作用。第五部分,笔者在前文系统论述的基础上,提出了完善事业单位养老保险法律制度的建议。既从宏观角度构建自上而下完善的法律体系,又对事业单位养老保险法律制度提出了具体建议,包括确立养老保险的筹资和计发方式、完善基金投资运营的法律规定和健全基金的监督机制等。促进事业单位养老保险法律制度的日益完善,为事业单位养老保险制度改革提供法律保障。笔者希望通过本文的论述,可以为我国目前事业单位养老保险法律制度的构建和完善提供理论借鉴及建议,促进改革顺利进行,并为社会公平的实现和构建和谐社会贡献微薄之力。
[Abstract]:It is also known as the "double-track system" of the old-age system. With the development of the society, this phenomenon has gradually led to the contradiction between the members of society and the realization of social equity. Therefore, the reform of the old-age system of the public institution has become the inevitable trend of the development of the social history. And the reform is related to the vital interests of the staff of more than three million units in our country, which directly influences the process of the reform of the social security system and the sustainable development of our country. The perfection of the legal system can guarantee the smooth progress of the institution's pension reform. Therefore, the research on the reform of the institution's pension system is not only a hot issue, but also has a strong practical significance. This paper, by means of the literature analysis, summarizes the development of the legal system of the old-age pension, and points out the existing problems in the existing pension system, and studies the contents of the sociology, economics and the law that are involved in the reform of the institution's pension system. By means of comparative analysis, the contents of the old-age insurance system of Germany, Sweden, Singapore and Chile and their legal provisions are analyzed, which provide a reference for the establishment of the legal system of the endowment insurance in our country. Finally, the author puts forward some suggestions on the legal system of the old-age insurance for public institutions in our country. The text is divided into five parts: first part, the author sorts out the history of the development of the old-age pension system in our country. This part introduces the legal provisions of the old-age pension system of the public institutions in different times since the founding of the People's Republic of China, which reflects the division of the old-age system of the enterprise and the public institution. In the second part, the author analyzes the existing problems of the system of retirement in our country. The characteristics of the retirement system are analyzed from the aspects of the conditions of retirement, the treatment of the aged and the financial burden. The author puts forward that the current retirement system has led to the problems that the social equity is difficult to realize, the flow of the talents is unidirectional, the pressure of the financial burden of the state is large, and the allocation of the internal resources of the institution is affected. In the third part, the author makes a theoretical and practical analysis on the above-mentioned problems. It includes the following three aspects: the sociology of law, the law philosophy and the law economics. Moreover, the paper analyzes the problems existing in the reform of the system of the old-age insurance system in the country in 2008, and provides the theoretical basis and practical experience for the smooth progress of the reform. In the fourth part, the author sums up the legal system of the old-age insurance in four countries, including the first Germany to establish the social security system, the Sweden of the "nominal account", the unique Singapore Central Provident Fund system and the Chile with the full accumulation of the old-age pension. The study on the legal system of the old-age insurance in four countries can be used as a reference for the establishment and perfection of the legal system of the endowment insurance in our country. The fifth part, on the basis of the above-mentioned system, put forward the suggestion of improving the legal system of the endowment insurance of the institution. This paper, from the macro point of view, constructs the perfect legal system from the top to bottom, and puts forward some concrete suggestions on the legal system of the endowment insurance of the public institution, including the establishment of the fund-raising and the payment method of the old-age insurance, the law of improving the fund investment and the supervision mechanism of the sound fund, etc. To promote the perfection of the legal system of the endowment insurance of the public institution, provide the legal guarantee for the reform of the endowment insurance system of the public institution. The author hopes to provide the theoretical reference and suggestions for the construction and improvement of the endowment insurance legal system in our country, to promote the smooth progress of the reform, and to make a modest contribution to the realization of social equity and the construction of a harmonious society.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.182.3
本文编号：2487597
[Abstract]:It is also known as the "double-track system" of the old-age system. With the development of the society, this phenomenon has gradually led to the contradiction between the members of society and the realization of social equity. Therefore, the reform of the old-age system of the public institution has become the inevitable trend of the development of the social history. And the reform is related to the vital interests of the staff of more than three million units in our country, which directly influences the process of the reform of the social security system and the sustainable development of our country. The perfection of the legal system can guarantee the smooth progress of the institution's pension reform. Therefore, the research on the reform of the institution's pension system is not only a hot issue, but also has a strong practical significance. This paper, by means of the literature analysis, summarizes the development of the legal system of the old-age pension, and points out the existing problems in the existing pension system, and studies the contents of the sociology, economics and the law that are involved in the reform of the institution's pension system. By means of comparative analysis, the contents of the old-age insurance system of Germany, Sweden, Singapore and Chile and their legal provisions are analyzed, which provide a reference for the establishment of the legal system of the endowment insurance in our country. Finally, the author puts forward some suggestions on the legal system of the old-age insurance for public institutions in our country. The text is divided into five parts: first part, the author sorts out the history of the development of the old-age pension system in our country. This part introduces the legal provisions of the old-age pension system of the public institutions in different times since the founding of the People's Republic of China, which reflects the division of the old-age system of the enterprise and the public institution. In the second part, the author analyzes the existing problems of the system of retirement in our country. The characteristics of the retirement system are analyzed from the aspects of the conditions of retirement, the treatment of the aged and the financial burden. The author puts forward that the current retirement system has led to the problems that the social equity is difficult to realize, the flow of the talents is unidirectional, the pressure of the financial burden of the state is large, and the allocation of the internal resources of the institution is affected. In the third part, the author makes a theoretical and practical analysis on the above-mentioned problems. It includes the following three aspects: the sociology of law, the law philosophy and the law economics. Moreover, the paper analyzes the problems existing in the reform of the system of the old-age insurance system in the country in 2008, and provides the theoretical basis and practical experience for the smooth progress of the reform. In the fourth part, the author sums up the legal system of the old-age insurance in four countries, including the first Germany to establish the social security system, the Sweden of the "nominal account", the unique Singapore Central Provident Fund system and the Chile with the full accumulation of the old-age pension. The study on the legal system of the old-age insurance in four countries can be used as a reference for the establishment and perfection of the legal system of the endowment insurance in our country. The fifth part, on the basis of the above-mentioned system, put forward the suggestion of improving the legal system of the endowment insurance of the institution. This paper, from the macro point of view, constructs the perfect legal system from the top to bottom, and puts forward some concrete suggestions on the legal system of the endowment insurance of the public institution, including the establishment of the fund-raising and the payment method of the old-age insurance, the law of improving the fund investment and the supervision mechanism of the sound fund, etc. To promote the perfection of the legal system of the endowment insurance of the public institution, provide the legal guarantee for the reform of the endowment insurance system of the public institution. The author hopes to provide the theoretical reference and suggestions for the construction and improvement of the endowment insurance legal system in our country, to promote the smooth progress of the reform, and to make a modest contribution to the realization of social equity and the construction of a harmonious society.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.182.3
【参考文献】
相关期刊论文 前1条
1 郑秉文;;事业单位养老金改革路在何方[J];河北经贸大学学报;2009年05期
，本文编号：2487597
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