弹性延长企业职工退休年龄的研究

发布时间：2018-06-03 20:50

本文选题：弹性退休 + 延长退休年龄　；参考：《上海工程技术大学》2012年硕士论文

【摘要】：目前，对延长法定退休年龄存在两种观点，一种观点表示赞成，认为延长退休年龄与现在社会发展相适应，另一种观点表示反对，认为延长退休年龄目前时机尚不成熟。在这样的背景下，有学者提出了弹性延长职工退休年龄的方案，本论文旨在对弹性延长退休年龄方案的可行性与实施效果做进一步分析与探讨。本论文主要从以下几个方面对企业职工弹性延长退休年龄的问题进行研究：（1）我国企业职工法定退休年龄及现行退休制度的现状分析。支持和反对延长退休年龄的原因是多方面的，只有从分析现状入手找到争议的焦点所在，才能为解决问题提供有效的途径。（2）影响企业职工延长退休年龄因素分析。以调查问卷与定量分析相结合的方式，分析影响企业职工延长退休年龄的因素，并得出退休年龄与各个因素间的定量关系。（3）分析弹性延长企业职工退休年龄对于劳动力、基本养老保险基金积累、企业以及个人账户的影响。弹性退休制度的实施涉及国家、企业和个人三者的利益再分配，弹性退休制度的实施有必要从宏观以及微观角度加以评价，分析实施效果。（4）完善弹性退休制度的对策及建议。完善弹性退休制度首先要以弹性退休制度作为退休制度改革的目标，其次建立弹性延长退休年龄的激励机制，选择合适的时机引入弹性退休制度，最后要对制约弹性退休制度的因素做好充分的认识。本论文的特色之处在于采用问卷调查与定量分析相结合的方式，建立了影响企业职工退休年龄各因素的回归模型，评价了各因素对于退休年龄影响程度，为进一步研究企业职工弹性退休年龄做了铺垫。目前弹性退休制度是退休领域里的热点话题之一，从国际上来看，弹性退休制度也已经在许多西方国家中开始逐步实施。选择弹性退休制度，，不仅是因为这种退休方案设计更为合理，而且还考虑到不同身份劳动者的个人意愿，体现了人性化的思想。讨论和研究弹性退休制度，为我国退休制度改革和应对老龄化带来的风险提供了一种新思路，具有深远和重大的现实意义。
[Abstract]:At present, there are two viewpoints on extending the legal retirement age, one is in favor of extending the retirement age and the other is opposed to the present social development, and the other is that the time is not ripe to extend the retirement age. In this context, some scholars put forward a flexible extension of retirement age scheme. This paper aims to further analyze and discuss the feasibility and implementation effect of flexible retirement age extension scheme. This paper mainly studies the issue of flexible extension of retirement age for enterprise workers from the following aspects: (1) the current situation of the current retirement system and the legal retirement age of employees in enterprises in China. There are many reasons to support and oppose the extension of retirement age. Only by analyzing the current situation to find the focus of the dispute, can we provide an effective way to solve the problem. By means of questionnaire and quantitative analysis, this paper analyzes the factors influencing the extension of retirement age of enterprise workers, and obtains the quantitative relationship between retirement age and various factors. The accumulation of basic pension insurance funds, the impact of corporate and individual accounts. The implementation of the flexible retirement system involves the redistribution of benefits among the state, enterprises and individuals. It is necessary to evaluate the implementation of the flexible retirement system from the macro and micro perspectives, and analyze the effect of the implementation. 4) the countermeasures and suggestions for perfecting the flexible retirement system. To perfect the flexible retirement system, we should first take the flexible retirement system as the goal of the reform of the retirement system, secondly, establish an incentive mechanism to extend the retirement age flexibly, and select the right time to introduce the flexible retirement system. Finally, we should make a good understanding of the factors restricting the flexible retirement system. The characteristic of this paper lies in the way of combining questionnaire survey and quantitative analysis to establish the regression model of the factors that affect the retirement age of the employees, and to evaluate the influence of each factor on the retirement age. In order to further study the flexible retirement age of enterprise staff and workers to do the groundwork. At present, flexible retirement system is one of the hot topics in the field of retirement. Internationally, flexible retirement system has been gradually implemented in many western countries. The flexible retirement system is chosen not only because the retirement scheme is more reasonable, but also because of the personal will of the workers with different status. The discussion and research on flexible retirement system provides a new way of thinking for the reform of retirement system and dealing with the risks brought about by aging in our country. It has profound and important practical significance.
【学位授予单位】：上海工程技术大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：C913.7;F249.2

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