【摘要】：養(yǎng)老保險是我國社會保障制度的重中之重。我國養(yǎng)老保險制度經(jīng)過十余年的改革在建立基本制度和調(diào)整機制方面均取得了可觀的成果,但相應(yīng)的也出現(xiàn)了不少亟待解決的問題,特別是企業(yè)與行政事業(yè)單位養(yǎng)老金支付水平的差異化正在與日俱增。企業(yè)與行政事業(yè)單位養(yǎng)老保險制度是中國整個社會保障體系中的重要組成部分。目前我國事業(yè)單位養(yǎng)老保險制度仍沿用計劃經(jīng)濟時期傳統(tǒng)的單位離退休養(yǎng)老保障制度,在當(dāng)今市場經(jīng)濟條件下該制度的存在使國家財政支出包袱加重、養(yǎng)老金替代率過高以及影響社會公平和構(gòu)建和諧社會等諸多問題。我國企業(yè)退休人員的養(yǎng)老保險制度在進行了幾次大規(guī)模的調(diào)整后基本符合現(xiàn)代社會保障體系的制度要求,但在支付水平和基金運營管理等方面與發(fā)達國家仍存在一定的差距,使得企業(yè)與行政事業(yè)單位養(yǎng)老金之間拉開了一條明顯的“支付鴻溝”,改革已是勢在必行。 本文首先對養(yǎng)老保險的基本理論、企業(yè)與事業(yè)單位、社會保障、社會保險以及與養(yǎng)老保險之間的聯(lián)系與區(qū)別等概念做了闡述。正文第二章對我國企業(yè)與行政事業(yè)單位養(yǎng)老保險制度演變進行歷史回顧,總結(jié)各階段二者養(yǎng)老保險制度的特點,作為后續(xù)研究的鋪墊工作。第三章主要對企業(yè)與行政事業(yè)單位養(yǎng)老金支付水平現(xiàn)狀做一個對比,包括對二者養(yǎng)老金絕對額、養(yǎng)老金比值以及養(yǎng)老金替代率的分析以反映差異水平高低。用數(shù)據(jù)數(shù)值客觀表現(xiàn)我國企事業(yè)單位養(yǎng)老金支付差異水平的增長規(guī)律和不斷擴大的趨勢。其次,根據(jù)差距現(xiàn)狀全面探討出現(xiàn)這種差異的因素,使用對比分析手法把我國企業(yè)和行政事業(yè)單位養(yǎng)老金支付差異原因進行研究分析和羅列。最后一章中在理論分析的基礎(chǔ)上再進一步提出相應(yīng)的理性政策建議,以努力尋求縮小已經(jīng)不斷擴大的差距水平的解決辦法。最后在綜合全文研究內(nèi)容的基礎(chǔ)上作出歸納總結(jié)和預(yù)期展望,期望形成一個允許適度差異存在,又能平衡效率與公平的多支柱養(yǎng)老保險體系。 在研究企業(yè)與行政事業(yè)單位養(yǎng)老金支付水平的過程中,筆者發(fā)現(xiàn)一直以來,我國行政事業(yè)單位的養(yǎng)老金支付水平明顯高于企業(yè)退休人員的養(yǎng)老金支付水平,有的年份甚至達到了1.75倍。近年來,由于民眾要求收入公平的意識逐漸覺醒以及政府出臺的一系列改革政策使得二者差距有縮小的趨勢,但發(fā)展緩慢。因此,我們不僅要辯證的看待這種不公平現(xiàn)象,還應(yīng)全面客觀地分析這種現(xiàn)象出現(xiàn)的深層次原因。在此基礎(chǔ)上,我們不但要認識到,現(xiàn)階段出現(xiàn)的這種差異在一定程度上有其合理的成分,也要承認差距的存在和由此帶來的一系列社會問題。它既是歷史制度遺留問題也是效率原則的產(chǎn)物。正因為如此,筆者在思考解決問題的對策時,反對“一刀切”式的要求養(yǎng)老金支付標準的絕對公平。這類觀點不但會引發(fā)新一輪的更嚴重的不公平,同時也是很危險并且不現(xiàn)實的。總而言之,改革企業(yè)與行政事業(yè)單位退休人員養(yǎng)老金制度、縮小“養(yǎng)老金支付鴻溝”既提高了老年人生活質(zhì)量、完善了我國社會保障制度,也是社會主義社會對公平的普遍要求。鑒于我國現(xiàn)階段國情和我國市場經(jīng)濟發(fā)展的規(guī)律,作者認為可以建立一種允許適度差異存在,并且又要很好的兼顧效率與公平的相對完善的多支柱養(yǎng)老保險體制。通過建立健全養(yǎng)老保險制度,緩解財政壓力,提高社會保障積累水平,才能應(yīng)對人口老齡化的加快到來,促進不同行業(yè)之間人才的合理流動；才能體現(xiàn)社會公平和保障效率的統(tǒng)一；才能穩(wěn)定社會情緒、有利于社會和諧。因此,本文在研究與養(yǎng)老保險制度相關(guān)理論的基礎(chǔ)上,全面分析我國企業(yè)與行政事業(yè)單位基本養(yǎng)老保險待遇差距現(xiàn)狀、形成原因以及提出解決養(yǎng)老金待遇差距的對策建議作為論文的研究方向。
[Abstract]:Endowment insurance is the most important part of China's social security system. After more than ten years of reform, China's endowment insurance system has made considerable achievements in establishing basic systems and adjusting mechanisms, but there are also many problems to be solved, especially the difference of pension payment between enterprises and administrative institutions. The endowment insurance system of enterprises and administrative institutions is an important part of the whole social security system in China. At present, the endowment insurance system of public institutions in China still follows the traditional retirement pension system of units in the planned economy period. China's pension system for enterprise retirees basically meets the requirements of the modern social security system after several large-scale adjustments, but it is in line with developed countries in terms of payment level and fund operation and management. There is still a certain gap between the family and the pension system of enterprises and administrative institutions, which opens a clear "payment gap", and reform is imperative.
Firstly, this paper expounds the basic theory of endowment insurance, the concepts of enterprise and institution, social security, social insurance and the relationship and difference between them. Chapter 3 mainly compares the pension payment level between enterprises and administrative institutions, including the absolute pension, pension ratio and pension substitution rate to reflect the level of difference. Secondly, according to the present situation of the gap, this paper comprehensively explores the factors that lead to this difference, and uses the method of comparative analysis to analyze and list the reasons for the difference in pension payment between enterprises and administrative institutions in China. Rational policy suggestions are made to seek solutions to narrow the ever-widening gap. Finally, based on a comprehensive study of the full text, a summary and expectations are made in the hope of forming a multi-pillar endowment insurance system that allows for moderate differences and balances efficiency and fairness.
In the process of researching the pension payment level of enterprises and administrative institutions, the author finds that the pension payment level of administrative institutions in China has always been significantly higher than that of enterprise retirees, some years even reached 1.75 times. Therefore, we should not only treat this unfair phenomenon dialectically, but also analyze the deep-seated causes of this phenomenon comprehensively and objectively. On this basis, we should not only realize that the differences at this stage appear in a certain extent. It is not only a legacy of the historical system, but also a product of the principle of efficiency. Therefore, when I think about the solution to the problem, I oppose the absolute fairness of the "one size fits all" pension payment standard. In a word, reforming the pension system for retirees in enterprises and administrative institutions and narrowing the "pension payment gap" not only improve the quality of life of the elderly, but also improve the social security system of our country, but also socialism is fair to them. In view of the current situation of our country and the law of the development of our market economy, the author thinks that we can establish a multi-pillar endowment insurance system which allows for moderate differences and gives consideration to both efficiency and fairness. Only by accumulative level can we cope with the accelerated arrival of population aging and promote the rational flow of talents between different industries; can we embody the unity of social equity and security efficiency; and can we stabilize social mood and be conducive to social harmony. The research direction of this paper is the status quo of the basic endowment insurance treatment gap in government institutions, the causes and the countermeasures to solve the pension treatment gap.
【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.67

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