我国机关事业单位养老保险制度革新

经过二十年的探索和实践,中国的养老保险制度革新已经取得了显著成效,但企业和机关事业单位养老保险制度不统一,机关事业单位养老保险制度革新严重滞后,造成两种制度衔接困难,两个群体养老待遇差距越来越大,影响了人员流动,也不符合社会保障公平正义的原则要求,已成为日益严重的社会不足。本文旨在对我国现行机关事业单位养老保险制度进行研究,浅析浅析革新近况和存在的不足,在借鉴国内外相关理论及实践基础上,提出建立和完善我国机关事业单位养老保险制度的政策倡议。论文引言部分浅析浅析了机关事业单位养老保险制度革新不足的由来,概括了对这一不足的研究近况,并对机关事业单位养老保险的一些相关概念进行了界定;论文第一部分回顾了我国机关事业单位养老保险制度的建立和发展历程,介绍了这一制度的特点和近况,阐述了革新机关事业单位养老保险制度的必要性和紧迫性以及面临的现实困境;论文第二部分介绍了国外公职人员养老保险的特点,并浅析浅析了这些经验对我国机关事业单位养老保险制度的启迪;论文第三部分介绍了山东省机关事业单位养老保险制度的革新历程及近况,以该省为例浅析浅析了机关事业单位养老保险制度存在的不足,如政策不统一、统筹层次低、缴费与退休待遇不挂钩、基金征缴压力大等,并对理由进行了浅析浅析;论文第四部分论述了建立和完善机关事业单位养老保险制度的基本目标和基本原则,提出了解决不足的对策倡议,即:完善政策法规、制定和完善政策体系、加强基金管理以及建立职业年金制度等。此外,特别结合事业单位转制工作,对机关事业单位与企业养老保险制度接轨工作提出倡议。

【Abstract】wWw.shuoshilunwen.com The significant progress has been made in China endowment insurance system reform as the result of twenty years’exploration and practice. However, the specific endowment insurance systems are not unified between the enterprise and public institution. Since the reform of public institution endowment insurance system seriously lags, one system has not been oothly connected with another, and the gap has been more and more enlarging, which has become the serious social problem affecting the mobility of staffs and violating the principle of justice of social security. On the basis of analyzing the related theories and practices at home and abroad, this paper analyzes the situation and existing problems of China public institution endowment insurance system reform, and puts forward some policy suggestions about the establishing and perfecting China public institution endowment insurance system.The introduction analyzes the origins of public institution endowment insurance system reform, summarizes the present situation concerning the academic research, and defines related concepts regarding public institution endowment insurance. The first part in this paper reviews the establishment and development history of China public institution endowment insurance system, briefly introduces the system’s characteristics and present situation, and expounds the necessity, urgency, and actual difficult position of reforming the system.The second part introduces the characteristics of foreign public institution endowment insurance, and analyzes their enlightenment to China public institution endowment insurance system reform. The third part makes an introduction of the history and present situation about public institution endowment insurance reform in Shandong Province, and basing on the case, analyzes the existing problems of China public institution endowment insurance such as non-uniformity of policies, the low level of overall planning, lacking of connecting between paying endowment insurance fee and retirement treatment, hey pressure of fund collection, and etc.. What’s more, this part makes an analysis of their causes.The fourth part of this paper discusses the basic goals and principles of establishing and perfecting China public institution endowment insurance system, and puts forward some related countermeasures as follows: perfecting policies and laws, establishing related policy system, strengthening fund management, setting up employment annuity system, and so on. Besides, this paper still draws some suggestions about the linking up between enterprise endowment insurance and public institution insurance.

【关键词】 机关事业单位;职业年金;养老保险;
【Key words】 Public institution;Employment annuity;Endowment insurance;

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