公务员职业年金制度防腐功能研究

发布时间：2018-07-23 12:09

【摘要】：随着养老金“并轨制”的推进,对于公务员职业年金制度改革的关注也越来越多。公务员职业年金不同于企业年金之处在于其适用对象的特殊性——国家公职人员。作为直接行使国家权力的群体,公务员的廉洁奉公是其基本的职业道德。为了推动公务员防腐廉政建设,一些人提出能否通过公务员职业年金制度防腐功能机制设计来达到促廉政、防腐败的目的。公务员职业年金制度防腐功能要求公务员在职时必须依法履职、廉洁奉公,才能在退休后享受全额的职业年金,否则将被部分或完全褫夺职业年金待遇。通过使公务员职业年金具有“廉政抵押金”的性质,实现防腐促廉的激励作用,具有极为重要的现实意义。我国目前的法律规范中对于职业年金制度的规定并没有明确体现出其具有防腐功能,但是也有不少有关的法律条文、政策文本、党内法规有涉及到公务员因腐败违纪导致离退休待遇被扣减的内容,可以为今后完善职业年金制度防腐功能的立法设计作一定的铺垫。此外,我国目前已有多处地方政府在进行类似制度的实践探索,多以廉洁年金或廉政保证金的形式出现,例如湖南浏阳市廉政保证金制度和广东江门市廉政公积金制度等。这些制度无一不是期望通过设立保证金的形式督促公务员廉洁奉公,实现预防腐败的目的。它们作为制度探索的先驱者,取得了不俗的成绩。然而由于一些共性问题,如合法性受质疑、配套制度不够完善等原因,大多以制度“流产”而告终。新加坡、香港等国家与地区都有通过公务员退休金制度来实现反腐的成熟机制。新加坡的中央公积金制度和香港的廉政公积金制度的立法模式、法律规制内容、运作机制和监督机制都有许多共同的规律和各自独特的优点。结合我国的对于公务员管理方面的基本国情进行分析和比较研究,可以为实现我国的职业年金制度防腐功能提供国际借鉴。职业年金制度作为公务员的退休金制度,可以通过制度的合理设计实现预防腐败的功能和作用。然而我国目前顶层立法设计的缺失是其得以有效发挥作用的最大障碍。因此,要实现该功能,我们首先要在高位阶的职业年金法律制度中,对其进行明确规定。职业年金制度本身作为公务员的补充养老制度,其补充养老功能是核心功能,因此我们在进行立法制度设计时,必须将补充养老功能和防腐功能统一起来。同时,构建具体的制度内容也是该功能能够发挥的基础。尤其是根据现实需要将其具体的内容进行细化,例如对于这项功能的适用对象、职业年金的缴费模式、考核的内容和年限、惩罚机制和奖励机制的触发条件等等。此外,为了使职业年金待遇切实受到公务员职业行为的影响,公务员的职业年金待遇必须和廉洁履职情况相挂钩。只有公务员的廉洁考核结果切切实实会对职业年金待遇造成影响,职业年金制度的防腐功能才能够名副其实。最后,完备的配套监督机制是以上所有制度构建得以顺利运转的保障。随着监察体制改革的推进,我国正在探索建立统一的反腐监察机关。统一的监督主体和独立的监督权行使无疑将为公务员职业年金制度防腐功能的实际运作提供强力支撑,保障我国公务员职业年金制度防腐功能得到制度上的合法确立和实践中的有效发挥。
[Abstract]:With the promotion of the pension system, more and more attention has been paid to the reform of the occupational pension system of civil servants. The occupational pension of civil servants is different from the annuity of the enterprise, which lies in the particularity of its applicable object - the state public officials. As a group directly exercising the state power, the integrity of the civil servant is its basic career path. In order to promote the construction of anti-corrosion and clean government of civil servants, some people have proposed that it can be designed to promote clean government and prevent corruption through the design of the anti-corrosion functional mechanism of the occupational pension system of civil servants. The anti-corrosion function of the occupational pension system of civil servants requires the civil servants to perform their duties according to law when they are in service and to enjoy the full professional year after retirement. Gold, otherwise, will be partially or completely deprived of occupational pension treatment. It is of great practical significance to achieve the incentive effect of anti-corruption and promotion by the nature of "clean government mortgage" for civil servants' occupational pension, which is of great practical significance. In the current legal norms of China, the regulations on occupational pension have not clearly shown their anti-corrosion functions. However, there are many relevant legal provisions, policy texts, and internal regulations of the party involved in the reduction of the retirement benefits caused by the corruption of civil servants, which can make a certain paving for the future improvement of the legislative design of the anti-corrosion function of the occupational pension system. Practice exploration, in the form of incorruptible annuity or clean government deposit, such as the clean government deposit system in Liuyang of Hunan and the system of honest and clean provident fund in Jiangmen, Guangdong, etc. all these systems are expected to prevent corruption by means of setting up a security deposit to prevent corruption. They are the pioneers of the system exploration. However, due to some common problems, such as the question of legality and the lack of perfect supporting system, most of them ended with the system "abortion". Singapore, Hongkong and other countries and regions have a mature mechanism to achieve anti-corruption through the civil service pension system. The central provident fund system of Singapore and the low cost of Hongkong. The legislative mode, the content of legal regulation, the operation mechanism and the supervision mechanism have many common laws and their unique advantages. The analysis and comparative study of the basic national conditions of the civil service management in China can provide international reference for the realization of the anti-corrosion function of the occupational pension system in China. As the pension system of the civil servants, the gold system can realize the function and function of preventing corruption through the rational design of the system. However, the lack of the legislative design at the top level in our country is the biggest obstacle to its effective function. It is clearly stipulated that the occupational pension system itself is the supplementary pension system for the civil servants, and its supplementary pension function is the core function. Therefore, when we design the legislative system, we must unify the supplemental function and anti-corrosion function of the pension system. At the same time, the foundation of the construction of the specific system is also the basis of the function. The reality needs to refine its specific content, such as the applicable object of this function, the payment mode of occupational pension, the content and life of the assessment, the triggering conditions of the punishment mechanism and the reward mechanism, etc.. In addition, in order to make the occupational annuity treatment influenced by the professional behavior of the civil servant, the occupational pension of the civil servant must be treated. Only the integrity of the civil servants will affect the occupational pension treatment, and the anti-corrosion function of the occupational pension system can be well known. Finally, the complete supporting supervision mechanism is the guarantee for the smooth movement of all the above systems. With the promotion of the supervision system reform, Our country is exploring the establishment of a unified anti-corruption supervision organ. The unified supervision body and the exercise of independent supervision will undoubtedly provide a strong support for the practical operation of the anti-corrosion function of the civil service occupational annuity system, and ensure the legal establishment and practice of the anti-corrosion function of the occupational pension system in our country.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D630.9

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