本文選題：公益類事業(yè)單位 + 養(yǎng)老保險　； 參考：《青島大學(xué)》2013年碩士論文

【摘要】：在人口老齡化進程加劇和事業(yè)單位養(yǎng)老保障基金缺口擴大的雙重壓力下,國家開始在全國推行事業(yè)單位養(yǎng)老保障制度改革試點方案,以減輕財政負(fù)擔(dān),促進社會養(yǎng)老保障制度的逐步完善,然而其改革面臨現(xiàn)實性困惑。本文以公益類事業(yè)單位養(yǎng)老保險改革為研究對象,依據(jù)福利經(jīng)濟學(xué)、最優(yōu)再分配和風(fēng)險分?jǐn)偫碚摵腿肆Y本溢出理論,有效地結(jié)合事業(yè)單位分類改革新政策進行了全面的分析。通過選取上海市、深圳市兩個試點作為案例研究,借鑒國外公職人員養(yǎng)老保險制度改革理論與實踐的經(jīng)驗,總結(jié)出公益類事業(yè)單位養(yǎng)老保險制度的現(xiàn)狀和面臨的困境,如財政負(fù)擔(dān)沉重加大基金征繳壓力,統(tǒng)籌范圍、繳費基數(shù)與繳費比例不統(tǒng)一,缺乏統(tǒng)一的養(yǎng)老保障轉(zhuǎn)移、接續(xù)辦法,統(tǒng)籌基金的管理體制模糊不清等的問題,從政策法律方面和管理體制方面分析其原因,進而提出公益類事業(yè)單位養(yǎng)老保險制度改革的總體思路及原則和措施,如強化養(yǎng)老保險改革中的政府責(zé)任,理順管理體制；建立體現(xiàn)公益類事業(yè)單位特點并補充養(yǎng)老保險特性的職業(yè)年金制；實行結(jié)構(gòu)性基本養(yǎng)老金計發(fā)辦法,完善繳費與退休待遇掛鉤的激勵機制；建立基本養(yǎng)老金調(diào)試機制,提高基金統(tǒng)籌層次,完善綜合性立法和相應(yīng)的實施細(xì)則,完善改革的保險措施和配套政策等。
[Abstract]:Under the double pressure of increasing the aging process of the population and widening the gap of pension security funds in institutions, the state has begun to carry out a pilot program for the reform of the old-age security system in institutions throughout the country in order to lighten the financial burden. Promote the gradual improvement of social old-age security system, but its reform faces realistic confusion. Based on welfare economics, optimal redistribution and risk allocation theory and human capital spillover theory, this paper takes the reform of pension insurance in public welfare institutions as the research object, and makes a comprehensive analysis on the new policies of the classification reform of public institutions. By selecting two pilot projects in Shanghai and Shenzhen as case studies and drawing lessons from the experience of the theory and practice of the reform of the pension insurance system of public servants abroad, the paper summarizes the present situation and difficulties faced by the pension insurance system of public welfare institutions. For example, the heavy financial burden increases the pressure on the collection and payment of funds, the scope of the overall plan, the disunity of the base of payment and the proportion of contributions, the lack of a unified old-age security transfer, the continuation of measures, the ambiguity of the management system of the overall plan fund, and so on. This paper analyzes the reasons from the aspects of policy and law and management system, and then puts forward the general ideas and principles and measures for the reform of pension insurance system in public welfare institutions, such as strengthening the government responsibility in the reform of pension insurance and straightening out the management system; Establish occupational pension system that embodies the characteristics of public welfare institutions and supplement the characteristics of endowment insurance; implement the method of calculating and issuing structural basic pensions, improve the incentive mechanism of linking contributions to retirement benefits, and establish a basic pension adjustment mechanism. Improve the level of fund coordination, improve comprehensive legislation and relevant implementation rules, improve the reform of insurance measures and supporting policies.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.67

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 周立洲;英國養(yǎng)老保險體系市場化改革及其對中國的啟示[D];天津財經(jīng)大學(xué);2014年

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本文編號：1930424