建立中國特色的職業(yè)年金制度研究
發(fā)布時(shí)間：2018-09-07 11:29
【摘要】：我國現(xiàn)行的社會(huì)養(yǎng)老保險(xiǎn)制度形成于上世紀(jì)70年代,在其實(shí)施發(fā)展過程中曾對保障我國離退休人員的基本生活、促進(jìn)我國公共事業(yè)的發(fā)展及維護(hù)社會(huì)穩(wěn)定性等方面發(fā)揮了積極作用。但一方面由于我國國家財(cái)政財(cái)力有限,目前我國基礎(chǔ)養(yǎng)老保險(xiǎn)水平普遍不高,而另一方面我國經(jīng)濟(jì)發(fā)展迅速,國民人均收入和生活水平提升幅度較大,這一矛盾必然導(dǎo)致原有的養(yǎng)老保險(xiǎn)制度無法適應(yīng)人們退休后對較高生活質(zhì)量的要求,亟需建立補(bǔ)充養(yǎng)老保險(xiǎn),提升人們老年生活質(zhì)量；同時(shí)我國固有的企事業(yè)單位職工“雙軌制”養(yǎng)老保障體系,也需要隨著養(yǎng)老保險(xiǎn)制度改革的深入進(jìn)行“并軌”改革,一來可顯著優(yōu)化人力資源配置、調(diào)動(dòng)各單位積極性,二來充分體現(xiàn)社會(huì)養(yǎng)老的公平性,同時(shí)更為國家財(cái)政減輕了支付壓力。 因此,在我國實(shí)行養(yǎng)老保險(xiǎn)體制改革、實(shí)施“一體化”養(yǎng)老保險(xiǎn)體系勢在必行。而建立機(jī)關(guān)事業(yè)單位職業(yè)年金制度無疑是打通“雙軌制”保險(xiǎn)體系的最有效方法和通道,它將在我國政府促進(jìn)社會(huì)發(fā)展與和諧、建設(shè)現(xiàn)代人力資源管理制度、積累資金支持國家經(jīng)濟(jì)建設(shè)等諸多方面,發(fā)揮不可替代的積極作用。 所謂職業(yè)年金,在我國就是特指機(jī)關(guān)事業(yè)單位公職人員參與基本養(yǎng)老保險(xiǎn)之外,在國家政策引導(dǎo)下自主建立的補(bǔ)充養(yǎng)老保險(xiǎn)制度。本文從職業(yè)年金的基礎(chǔ)理論來源入手,在概括介紹了國內(nèi)外關(guān)于職業(yè)年金研究狀況的基礎(chǔ)上,從我國內(nèi)部經(jīng)濟(jì)、技術(shù)、政策層面和國際經(jīng)驗(yàn)等方面論證了在我國實(shí)施職業(yè)年金和可行性和必要性。 首先從政策方向性分析,隨著我國改革開放和各行各業(yè)現(xiàn)代化建設(shè)不斷推進(jìn),在我國全面建設(shè)和諧社會(huì)與小康社會(huì)的偉大實(shí)踐過程中,也給勞動(dòng)力市場提出了更高要求。建設(shè)和諧社會(huì)的理念為機(jī)關(guān)事業(yè)單位建構(gòu)職業(yè)年金制度提供了良好契機(jī),同時(shí)黨中央提出的“以人為本,全面協(xié)調(diào)可持續(xù)的科學(xué)發(fā)展觀”也成為解決各類民生問題的關(guān)鍵所在。自2008年至今,國家已陸續(xù)出臺(tái)多項(xiàng)方案和決定來推進(jìn)養(yǎng)老保險(xiǎn)“一體化”改革。二是從經(jīng)濟(jì)基礎(chǔ)方面分析,近年來我國社會(huì)主義市場經(jīng)濟(jì)蓬勃發(fā)展。穩(wěn)定持續(xù)的經(jīng)濟(jì)效益給我國機(jī)關(guān)事業(yè)單位建立職業(yè)年金提供了有利籌資條件,快速良好的經(jīng)濟(jì)發(fā)展給我國機(jī)關(guān)事業(yè)單位職業(yè)年金建構(gòu)奠定了堅(jiān)實(shí)基礎(chǔ)。三是從理論層面分析,有較豐富的成熟理論經(jīng)驗(yàn)可以借鑒。四是從實(shí)踐層面分析,我國企業(yè)年金的積極推進(jìn),為職業(yè)年金的推出累積了寶貴經(jīng)驗(yàn)。五是從操作層而分析,機(jī)關(guān)事業(yè)單位是政府機(jī)構(gòu)和特定的社會(huì)組織,其資產(chǎn)關(guān)系和隸屬關(guān)系相對還是比較單一,政府對這些單位的操控能力也比較強(qiáng)。同時(shí),我國的保險(xiǎn)金管理體制也已較為完備。六是從國際環(huán)境分析,一些社會(huì)保障比較成熟的國家自實(shí)施了補(bǔ)充養(yǎng)老計(jì)劃后,發(fā)展運(yùn)營情況良好,國家養(yǎng)老保險(xiǎn)支出在-定程度上得以控制,財(cái)政負(fù)擔(dān)相應(yīng)得以大幅減輕,從多個(gè)方面對其國家的經(jīng)濟(jì)建設(shè)產(chǎn)生了積極的影響,因此職業(yè)年金的構(gòu)建有著足夠的國際趨勢與氛圍。 2008年,我國下發(fā)了《關(guān)于印發(fā)事業(yè)單位工作人員養(yǎng)老保險(xiǎn)制度改革試點(diǎn)方案的通知》,該通知經(jīng)過了多年的探索與醞釀,浙江、上海、山西、廣東以及重慶這幾個(gè)省市正式成為了我國第一批試點(diǎn)地。但是在具體操作層面,由于我國存在金融市場不完備、年金市場尚在培育期等狀況,未出臺(tái)專門的年金管理法案；同時(shí)我國相關(guān)部門的專業(yè)人員素質(zhì)良莠不齊,缺乏職業(yè)年金方案的設(shè)計(jì)、年金基金的投資成本及運(yùn)營收益的預(yù)算等方面的人才。因此導(dǎo)致我國職業(yè)年金計(jì)劃在資金來源、基金經(jīng)辦、投資運(yùn)營、信息披露、發(fā)揮社會(huì)監(jiān)督作用等方面還存在諸多不夠明確和完善的地方。因缺乏較為具體的指導(dǎo)意見和模式,試點(diǎn)地區(qū)職業(yè)年金計(jì)劃的推行效果并不理想。 由于職業(yè)年金在我國屬于一個(gè)較新的補(bǔ)充養(yǎng)老保險(xiǎn)概念,本文結(jié)合我國實(shí)際情況,進(jìn)一步明確了職業(yè)年金的適用對象、費(fèi)用籌集、給付模式以及管理原則等概念。同時(shí)在職業(yè)年金采取的模式上,通過對“收益確定型”(DB模式)和“繳費(fèi)確定性”(DC模式)的定量分析和比較分析,結(jié)合近些年來美國、英國、法國、日本、加拿大、澳大利亞等養(yǎng)老保險(xiǎn)較為成熟的國家通用的職業(yè)年金計(jì)劃慣例,提出適合我國構(gòu)建職業(yè)年金計(jì)劃的模式類型。 為更加順利、深入地推進(jìn)我國職業(yè)年金制度的實(shí)施,本文對我國試點(diǎn)地區(qū)的職業(yè)年金推行情況進(jìn)行了簡要介紹,并對試點(diǎn)實(shí)施的行業(yè)年金進(jìn)行了實(shí)證研究。在此基礎(chǔ)上,分析出我國職業(yè)年金前期試點(diǎn)時(shí)所存在的問題與困難。首先,長期以來機(jī)關(guān)事業(yè)單位公務(wù)員的社保福利、薪資體制等實(shí)行著與企業(yè)職工不同的制度體系,阻隔了公務(wù)員系統(tǒng)與企業(yè)單位之間的勞動(dòng)力市場自由流動(dòng)；與此同時(shí),長期以來國家政府公務(wù)機(jī)構(gòu)職位的“鐵飯碗”制度實(shí)質(zhì)上導(dǎo)致了公務(wù)員的終身雇傭制。在實(shí)行企事業(yè)單位養(yǎng)老保險(xiǎn)“雙軌制”向“一體化”改革進(jìn)程中,單純地推進(jìn)養(yǎng)老保險(xiǎn)的改革是很難取得良好效果的。其次,影響機(jī)關(guān)事業(yè)單位職業(yè)年金深入實(shí)施的另一重要因素是年金運(yùn)行機(jī)制的不確定性,其突出表現(xiàn)在與基本養(yǎng)老保險(xiǎn)制度的對接問題上。一是職業(yè)年金與基本養(yǎng)老保險(xiǎn)在替代率水平上的銜接問題；二是職業(yè)年金賬戶與基本養(yǎng)老保險(xiǎn)賬戶的銜接問題；三是機(jī)關(guān)事業(yè)單位內(nèi)部參保和退休時(shí)間不同人群之間的銜接問題。再次,在政策支撐方面,我國在政策支撐方面未出臺(tái)具有指導(dǎo)性和約束性的方案或法規(guī),在稅收方面也沒有象其他職業(yè)年金推進(jìn)良好的國家一樣給予明確的稅收優(yōu)惠等政策激勵(lì),這直接影響我國職業(yè)年金的建立及后期推廣成效。此外,年金基金運(yùn)營的收益率一直不太理想,這一點(diǎn)我們可以從試點(diǎn)行業(yè)的職業(yè)年金運(yùn)營管理上看出來。傳統(tǒng)的基金主要有幾種用途,包括存入銀行,購買國債以及通過保險(xiǎn)公司進(jìn)行固定收益類資產(chǎn)投資。由于近幾年來我國物價(jià)上漲十分迅速,基金的保值效果越來越差,價(jià)值升值更是無從談起。最后,在基金監(jiān)管方面,我國還存在著諸如監(jiān)管法律環(huán)境不完善、監(jiān)管機(jī)構(gòu)的專業(yè)化水平不高、缺乏強(qiáng)有力的監(jiān)管協(xié)同機(jī)制和信息不透明等不足,這些問題都是我國下一步全面深化養(yǎng)老保險(xiǎn)“一體化”改革應(yīng)重點(diǎn)解決的問題。 本文提煉出國際較多采用的普遍做法,結(jié)合我國的實(shí)際情況,得到對我國的借鑒經(jīng)驗(yàn),針對性提出了我國機(jī)關(guān)事業(yè)單位建構(gòu)職業(yè)年金制度的對策與建議。內(nèi)容包括充分發(fā)揮國家稅收的杠桿作用,支持和引導(dǎo)職業(yè)年金的發(fā)展；職業(yè)年金實(shí)現(xiàn)增值保值需要強(qiáng)化各個(gè)環(huán)節(jié)的管理；加強(qiáng)我國相關(guān)法制建設(shè),規(guī)范職業(yè)年金有序發(fā)展以及職業(yè)年金與基本養(yǎng)老保險(xiǎn)和企業(yè)年金之間的銜接問題。尤其是針對于職業(yè)年金的關(guān)鍵性問題——年金基金的運(yùn)營管理問題,本文用了大量篇幅做了較為詳盡的研究和建議。不僅分析了國際上職業(yè)年金管理模式的分類及其特點(diǎn),并在總結(jié)澳大利亞、英國、美國等典型國家的職業(yè)年金管理模式基礎(chǔ)上,結(jié)合我國市場經(jīng)濟(jì)發(fā)展?fàn)顩r和職業(yè)年金管理現(xiàn)狀,給出我國職業(yè)年金運(yùn)營管理的具體建議：首先要建立合理的職業(yè)年金管理體系；其次要選擇合適的年金運(yùn)營模式；再次應(yīng)拓寬投資渠道,降低投資風(fēng)險(xiǎn)；此外為了確保職業(yè)年金基金能夠?qū)崿F(xiàn)市場化運(yùn)營,應(yīng)當(dāng)建立一套公平的市場機(jī)制,而且要進(jìn)一步加強(qiáng)基金置產(chǎn)收益與風(fēng)險(xiǎn)平衡管理等。在職業(yè)年金監(jiān)管方面提出要健全職業(yè)年金監(jiān)管機(jī)構(gòu),包括明確監(jiān)管主體機(jī)構(gòu),定位政府監(jiān)管角色；建立基于風(fēng)險(xiǎn)的監(jiān)管模式；明確監(jiān)管內(nèi)容,加強(qiáng)專業(yè)化監(jiān)管水平；建立健全職業(yè)年金法律法規(guī)體系等方面。文章的最后給出了新老制度順利平穩(wěn)銜接過渡的設(shè)計(jì)方案。
[Abstract]:China's current social endowment insurance system was formed in the 1970s. During its implementation and development, it has played an active role in guaranteeing the basic livelihood of retirees, promoting the development of public utilities and maintaining social stability. The level of endowment insurance is generally not high. On the other hand, China's economic development is rapid, and the per capita income and living standard of the people have increased greatly. This contradiction will inevitably lead to the original endowment insurance system can not meet the people's higher quality of life after retirement. It is urgent to establish supplementary endowment insurance to improve the quality of life of the elderly. With the deepening of the reform of the old-age insurance system, the dual-track pension security system for the employees of enterprises and institutions in China needs to be reformed, which can obviously optimize the allocation of human resources, mobilize the enthusiasm of various units, fully embody the fairness of the social old-age care, and alleviate the pressure of payment for the national finance.
Therefore, it is imperative to carry out the reform of the endowment insurance system and implement the "integrated" endowment insurance system in China. Undoubtedly, the establishment of the occupational pension system in government and institutions is the most effective way to break through the "two-track" insurance system, which will promote social development and harmony, and build a modern human resource management system in China. To accumulate funds to support national economic construction and play an irreplaceable positive role.
The so-called occupational annuity refers to the supplementary endowment insurance system established independently under the guidance of the state policy in addition to the participation of public servants in the basic endowment insurance in our country. The feasibility and necessity of implementing occupational annuity in China have been demonstrated by economic, technical, policy and international experience.
First of all, from the policy direction analysis, with the reform and opening up of our country and the modernization of all walks of life, the great practice of building a harmonious society and a well-off society in our country has also put forward higher requirements to the labor market. At the same time, the "people-oriented, comprehensive, coordinated and sustainable concept of scientific development" put forward by the CPC Central Committee has become the key to solve various livelihood problems. Since 2008, the state has successively issued a number of programs and decisions to promote the "integration" reform of endowment insurance. Second, from the perspective of economic foundation, in recent years China's society. The steady and sustained economic benefits have provided favorable financing conditions for the establishment of occupational pension in government organs and institutions. The rapid and sound economic development has laid a solid foundation for the construction of occupational pension in government organs and institutions in China. Fourthly, from the practical level, the active promotion of enterprise annuity in China has accumulated valuable experience for the introduction of occupational annuity. Fifthly, from the operational level, government organizations and institutions are government agencies and specific social organizations, their asset relations and subordinate relations are relatively single, and the government's ability to control these units is relatively strong. At the same time, China's insurance management system has also been relatively complete. Sixthly, from the international environment analysis, some countries with relatively mature social security since the implementation of the supplementary pension plan, the development and operation of good, state pension insurance expenditure in a certain degree of control, the corresponding financial burden has been greatly reduced, in many ways to their countries. Economic construction has had a positive impact, so the construction of occupational pension has enough international trends and atmosphere.
In 2008, China issued the Notice on the Printing and Issuing of the Pilot Plan for the Reform of the Pension Insurance System for Staff Members of Institutions. After years of exploration and deliberation, Zhejiang, Shanghai, Shanxi, Guangdong and Chongqing provinces and municipalities formally became the first batch of pilot sites in China. At the same time, the quality of professionals in the relevant departments in China is uneven, the design of occupational pension scheme is lacking, the investment cost of annuity fund and the budget of operating income and other aspects of personnel. Source, fund management, investment and operation, information disclosure, social supervision and other aspects are still not clear and perfect. Due to the lack of more specific guidance and model, the pilot area occupational pension plan implementation effect is not ideal.
As occupational annuity is a relatively new concept of supplementary endowment insurance in China, this paper further clarifies the concepts of occupational annuity, such as the applicable object, cost collection, payment mode and management principles, and at the same time, on the mode of occupational annuity, through the "revenue-based" (DB mode) and "payment is accurate". Qualitative (DC model) quantitative analysis and comparative analysis, combined with the United States, the United Kingdom, France, Japan, Canada, Australia and other mature pension national common occupational pension plan practices, proposed suitable for China to build occupational pension plan model type.
In order to promote the implementation of occupational annuity system in China more smoothly and thoroughly, this paper briefly introduces the implementation of occupational annuity system in pilot areas in China, and makes an empirical study on the implementation of occupational annuity in pilot areas. The social security benefits and salary system of civil servants in government institutions are different from that of employees in enterprises, which obstructs the free flow of labor market between the civil service system and enterprises. At the same time, the "iron rice bowl" system of government official positions for a long time has essentially led to the end of civil servants. In the process of carrying out the reform from "dual-track system" to "integration" of endowment insurance in enterprises and institutions, it is difficult to achieve good results by simply pushing forward the reform of endowment insurance. Secondly, another important factor affecting the further implementation of occupational annuity in government institutions is the uncertainty of the operating mechanism of the annuity, which is manifested prominently in the following aspects First, the connection between occupational pension and basic endowment insurance at the level of substitution rate; second, the connection between occupational pension account and basic endowment insurance account; third, the connection between different groups of people participating in insurance and retirement time in government institutions. In terms of policy support, China has not promulgated any guiding and binding programs or regulations, and has not given clear tax incentives like other countries with good promotion of occupational pension, which directly affects the establishment of occupational pension and the effect of its later promotion. The traditional funds are mainly used for several purposes, including depositing in banks, Purchasing Treasury bonds and investing in fixed income assets through insurance companies. Finally, there are still some shortcomings in fund supervision, such as imperfect supervision legal environment, low professional level of supervision institutions, lack of strong supervision coordination mechanism and opaque information, which are the next step to comprehensively deepen the "integration" of endowment insurance in China. Reform should focus on solving problems.
This paper abstracts the common practices adopted by many countries in the world and draws lessons from our country's actual situation. It puts forward some countermeasures and suggestions for the construction of occupational pension system in our country's government organs and institutions. It is necessary to strengthen the management of each link in order to increase the value of occupational pension, strengthen the construction of relevant legal system, standardize the orderly development of occupational pension and the connection between occupational pension and basic endowment insurance and enterprise annuity. This paper not only analyzes the classification and characteristics of occupational annuity management model in the world, but also gives the operation and management of occupational annuity in China on the basis of summarizing the management models of occupational annuity in Australia, Britain and the United States, combining with the development of market economy and the present situation of occupational annuity management in China. Reasonable specific recommendations: first of all, to establish a reasonable occupational pension management system; secondly, to choose the appropriate operating mode of annuity; thirdly, to broaden investment channels and reduce investment risks; in addition, in order to ensure that the occupational pension fund can achieve market-oriented operation, we should establish a fair market mechanism, and further strengthen the base. In the aspect of occupational pension supervision, we should perfect the occupational pension supervision institution, including defining the supervisory body, positioning the role of the government; establishing the risk-based supervision mode; defining the supervision content, strengthening the professional supervision level; establishing and perfecting the occupational pension law and regulation system. At the end of the article, the design plan for smooth transition of the old and new system is given.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F842.629
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本文編號：2228132
[Abstract]:China's current social endowment insurance system was formed in the 1970s. During its implementation and development, it has played an active role in guaranteeing the basic livelihood of retirees, promoting the development of public utilities and maintaining social stability. The level of endowment insurance is generally not high. On the other hand, China's economic development is rapid, and the per capita income and living standard of the people have increased greatly. This contradiction will inevitably lead to the original endowment insurance system can not meet the people's higher quality of life after retirement. It is urgent to establish supplementary endowment insurance to improve the quality of life of the elderly. With the deepening of the reform of the old-age insurance system, the dual-track pension security system for the employees of enterprises and institutions in China needs to be reformed, which can obviously optimize the allocation of human resources, mobilize the enthusiasm of various units, fully embody the fairness of the social old-age care, and alleviate the pressure of payment for the national finance.
Therefore, it is imperative to carry out the reform of the endowment insurance system and implement the "integrated" endowment insurance system in China. Undoubtedly, the establishment of the occupational pension system in government and institutions is the most effective way to break through the "two-track" insurance system, which will promote social development and harmony, and build a modern human resource management system in China. To accumulate funds to support national economic construction and play an irreplaceable positive role.
The so-called occupational annuity refers to the supplementary endowment insurance system established independently under the guidance of the state policy in addition to the participation of public servants in the basic endowment insurance in our country. The feasibility and necessity of implementing occupational annuity in China have been demonstrated by economic, technical, policy and international experience.
First of all, from the policy direction analysis, with the reform and opening up of our country and the modernization of all walks of life, the great practice of building a harmonious society and a well-off society in our country has also put forward higher requirements to the labor market. At the same time, the "people-oriented, comprehensive, coordinated and sustainable concept of scientific development" put forward by the CPC Central Committee has become the key to solve various livelihood problems. Since 2008, the state has successively issued a number of programs and decisions to promote the "integration" reform of endowment insurance. Second, from the perspective of economic foundation, in recent years China's society. The steady and sustained economic benefits have provided favorable financing conditions for the establishment of occupational pension in government organs and institutions. The rapid and sound economic development has laid a solid foundation for the construction of occupational pension in government organs and institutions in China. Fourthly, from the practical level, the active promotion of enterprise annuity in China has accumulated valuable experience for the introduction of occupational annuity. Fifthly, from the operational level, government organizations and institutions are government agencies and specific social organizations, their asset relations and subordinate relations are relatively single, and the government's ability to control these units is relatively strong. At the same time, China's insurance management system has also been relatively complete. Sixthly, from the international environment analysis, some countries with relatively mature social security since the implementation of the supplementary pension plan, the development and operation of good, state pension insurance expenditure in a certain degree of control, the corresponding financial burden has been greatly reduced, in many ways to their countries. Economic construction has had a positive impact, so the construction of occupational pension has enough international trends and atmosphere.
In 2008, China issued the Notice on the Printing and Issuing of the Pilot Plan for the Reform of the Pension Insurance System for Staff Members of Institutions. After years of exploration and deliberation, Zhejiang, Shanghai, Shanxi, Guangdong and Chongqing provinces and municipalities formally became the first batch of pilot sites in China. At the same time, the quality of professionals in the relevant departments in China is uneven, the design of occupational pension scheme is lacking, the investment cost of annuity fund and the budget of operating income and other aspects of personnel. Source, fund management, investment and operation, information disclosure, social supervision and other aspects are still not clear and perfect. Due to the lack of more specific guidance and model, the pilot area occupational pension plan implementation effect is not ideal.
As occupational annuity is a relatively new concept of supplementary endowment insurance in China, this paper further clarifies the concepts of occupational annuity, such as the applicable object, cost collection, payment mode and management principles, and at the same time, on the mode of occupational annuity, through the "revenue-based" (DB mode) and "payment is accurate". Qualitative (DC model) quantitative analysis and comparative analysis, combined with the United States, the United Kingdom, France, Japan, Canada, Australia and other mature pension national common occupational pension plan practices, proposed suitable for China to build occupational pension plan model type.
In order to promote the implementation of occupational annuity system in China more smoothly and thoroughly, this paper briefly introduces the implementation of occupational annuity system in pilot areas in China, and makes an empirical study on the implementation of occupational annuity in pilot areas. The social security benefits and salary system of civil servants in government institutions are different from that of employees in enterprises, which obstructs the free flow of labor market between the civil service system and enterprises. At the same time, the "iron rice bowl" system of government official positions for a long time has essentially led to the end of civil servants. In the process of carrying out the reform from "dual-track system" to "integration" of endowment insurance in enterprises and institutions, it is difficult to achieve good results by simply pushing forward the reform of endowment insurance. Secondly, another important factor affecting the further implementation of occupational annuity in government institutions is the uncertainty of the operating mechanism of the annuity, which is manifested prominently in the following aspects First, the connection between occupational pension and basic endowment insurance at the level of substitution rate; second, the connection between occupational pension account and basic endowment insurance account; third, the connection between different groups of people participating in insurance and retirement time in government institutions. In terms of policy support, China has not promulgated any guiding and binding programs or regulations, and has not given clear tax incentives like other countries with good promotion of occupational pension, which directly affects the establishment of occupational pension and the effect of its later promotion. The traditional funds are mainly used for several purposes, including depositing in banks, Purchasing Treasury bonds and investing in fixed income assets through insurance companies. Finally, there are still some shortcomings in fund supervision, such as imperfect supervision legal environment, low professional level of supervision institutions, lack of strong supervision coordination mechanism and opaque information, which are the next step to comprehensively deepen the "integration" of endowment insurance in China. Reform should focus on solving problems.
This paper abstracts the common practices adopted by many countries in the world and draws lessons from our country's actual situation. It puts forward some countermeasures and suggestions for the construction of occupational pension system in our country's government organs and institutions. It is necessary to strengthen the management of each link in order to increase the value of occupational pension, strengthen the construction of relevant legal system, standardize the orderly development of occupational pension and the connection between occupational pension and basic endowment insurance and enterprise annuity. This paper not only analyzes the classification and characteristics of occupational annuity management model in the world, but also gives the operation and management of occupational annuity in China on the basis of summarizing the management models of occupational annuity in Australia, Britain and the United States, combining with the development of market economy and the present situation of occupational annuity management in China. Reasonable specific recommendations: first of all, to establish a reasonable occupational pension management system; secondly, to choose the appropriate operating mode of annuity; thirdly, to broaden investment channels and reduce investment risks; in addition, in order to ensure that the occupational pension fund can achieve market-oriented operation, we should establish a fair market mechanism, and further strengthen the base. In the aspect of occupational pension supervision, we should perfect the occupational pension supervision institution, including defining the supervisory body, positioning the role of the government; establishing the risk-based supervision mode; defining the supervision content, strengthening the professional supervision level; establishing and perfecting the occupational pension law and regulation system. At the end of the article, the design plan for smooth transition of the old and new system is given.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F842.629
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本文編號：2228132
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