發(fā)布時(shí)間：2018-05-03 02:24

  本文選題：養(yǎng)老基金 + 養(yǎng)老保險(xiǎn)　； 參考：《江西財(cái)經(jīng)大學(xué)》2003年碩士論文

【摘要】： 近年來，世界一些國家為了應(yīng)付人口老年化的挑戰(zhàn)，紛紛建立三支柱的養(yǎng)老保險(xiǎn)體系，即第一支柱為政府基本養(yǎng)老保險(xiǎn)(有時(shí)候又稱為社會基本養(yǎng)老保險(xiǎn))，第二支柱為私營養(yǎng)老保險(xiǎn)或企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)，第三支柱為個人儲蓄性養(yǎng)老保險(xiǎn)。其中，第一支柱養(yǎng)老保險(xiǎn)計(jì)劃是職工退休后的基本收入來源，也是各國社會保障制度的基礎(chǔ)。本文主要研究第一支柱的政府基本養(yǎng)老保險(xiǎn)。 二十多年的改革開放使我國各方面獲得了巨大的發(fā)展，但是我國的社會養(yǎng)老保險(xiǎn)制度還不適應(yīng)經(jīng)濟(jì)建設(shè)的需要，也可以說，社會養(yǎng)老保險(xiǎn)制度還沒有發(fā)揮其在經(jīng)濟(jì)建設(shè)中的應(yīng)有功能。我國社會養(yǎng)老保險(xiǎn)制度面臨三個重大挑戰(zhàn)：從長期看，要解決人口老齡化，造成的一系列社會經(jīng)濟(jì)問題；從中期看，要減輕計(jì)劃經(jīng)濟(jì)轉(zhuǎn)向社會主義市場經(jīng)濟(jì)帶來的巨大社會震動；在近期，則要考慮如何根據(jù)宏觀經(jīng)濟(jì)形勢波動適時(shí)調(diào)整各有關(guān)項(xiàng)目的收支水平，以保障經(jīng)濟(jì)的穩(wěn)定增長。這三個問題往往交織在一起，如何妥善安排其中的輕重緩急，既解決好當(dāng)前的緊迫問題，，又完善制度和機(jī)制，以利于長遠(yuǎn)發(fā)展，是決策的難點(diǎn)與關(guān)鍵。 隨著我國改革開放的深入，社會主義市場經(jīng)濟(jì)體制的建立和完善，特別是勞動力的自由流動和城市化的進(jìn)一步發(fā)展，中國傳統(tǒng)意義上的“家庭養(yǎng)老”和“企業(yè)養(yǎng)老”的模式必將被“社會養(yǎng)老”的模式所取代。在我國的社會養(yǎng)老保險(xiǎn)事業(yè)取得了巨大的成就的同時(shí)，我們必須清醒地看到它在體制和運(yùn)行機(jī)制等方面存在諸多的弊病和問題。由于我國的社會養(yǎng)老保險(xiǎn)事業(yè)是在計(jì)劃經(jīng)濟(jì)的體制下建立和發(fā)展起來的，其管理、運(yùn)作及服務(wù)等各方面必然帶有計(jì)劃經(jīng)濟(jì)的痕跡和影響。在我國當(dāng)前經(jīng)濟(jì)轉(zhuǎn)型、社會轉(zhuǎn)型，特別是人口老齡化程度日益加深，社會養(yǎng)老保險(xiǎn)需求日益增長的情況下，這種傳統(tǒng)的帶有計(jì)劃經(jīng)濟(jì)印痕的養(yǎng)老保險(xiǎn)體制和運(yùn)行機(jī)制就必然會暴露出其不協(xié)調(diào)和不適應(yīng)的弊端。 本文運(yùn)用有關(guān)養(yǎng)老保險(xiǎn)的基礎(chǔ)理論，通過對我國現(xiàn)行的社會養(yǎng)老保險(xiǎn)體制的考察和分析，發(fā)現(xiàn)我國在機(jī)制轉(zhuǎn)軌過程和人口老齡化趨勢中，養(yǎng)老保險(xiǎn)基金存在著巨大的資金缺口。由于養(yǎng)老保險(xiǎn)立法滯后，法律約束力不強(qiáng)，導(dǎo)致養(yǎng)老基金被大量擠占、挪用，養(yǎng)老基金征集乏力，缺乏保值增值的有效手段和途徑。此外，由于轉(zhuǎn)型期間的公平與效率問題的兩難選擇，致使企業(yè)和職工個人的繳費(fèi)負(fù)擔(dān)沉重，廣大農(nóng)業(yè)人口仍被排除在社會基本養(yǎng)老保險(xiǎn)之外。 “倉廩實(shí)而知禮節(jié)，衣食足而知榮辱�！睘閷�(shí)現(xiàn)“老有所養(yǎng)”的社會目標(biāo)，充分保障老年人的合法權(quán)益，充分體現(xiàn)《憲法》、《勞動法》和《老年人權(quán)益保障法》的立法精髓，實(shí)現(xiàn)“依法治國”的目標(biāo)，我們必須對現(xiàn)有的社會養(yǎng)老保險(xiǎn)體制進(jìn)行改革和完善。針對目前我國社會養(yǎng)老保險(xiǎn)存在的若干問題，本文提出從以下幾 方面予以法律上的規(guī)范和完善：①健全我國養(yǎng)老保險(xiǎn)法制體系；②強(qiáng)化養(yǎng)老保險(xiǎn) 法律的執(zhí)行和監(jiān)督；③強(qiáng)化養(yǎng)老保險(xiǎn)法律與其他法律部門的協(xié)調(diào)；④依法多渠道 籌集社會養(yǎng)老保障基金，確保養(yǎng)老基金的充實(shí)和支出；⑤修改制定相應(yīng)法律法規(guī)， 促成養(yǎng)老基金進(jìn)入資本市場；③強(qiáng)化對社會養(yǎng)老基金運(yùn)營的監(jiān)督管理。 山于利益的分割和集團(tuán)的分化，任何改革都有挫折和阻力。同樣，社會養(yǎng)老 保險(xiǎn)機(jī)制的改革也不可能是一帆風(fēng)順的。但是，只要我們立足國情充分研究，比 較、分析、借鑒國外的經(jīng)驗(yàn)，我們就一定可以探索出一條符合中國國情的社會養(yǎng) 老保險(xiǎn)改革之路。
[Abstract]:In recent years, in order to cope with the challenge of the aging of the population, some countries in the world have set up the three pillar endowment insurance system, namely the first pillar is the basic old-age insurance for the government (sometimes known as the basic social endowment insurance), the second pillar is private pension insurance or enterprise supplementary pension insurance, and the third pillar is personal savings endowment insurance. Among them, the first pillar pension plan is the basic income source of the retirees and the foundation of the social security system in various countries. This paper mainly studies the basic government pension insurance of the first pillar.
The reform and opening up in more than 20 years has made great development in all aspects of our country, but the social endowment insurance system in our country does not meet the needs of economic construction yet, it can also be said that the social endowment insurance system has not played its proper function in the economic construction. The social old insurance system in our country faces three major challenges: from the long term Look, we should solve a series of social and economic problems caused by the aging of the population. In the medium term, we should reduce the huge social shock brought by the planned economy to the socialist market economy. In the near future, we should consider how to adjust the income and expenditure of the relevant projects in a timely manner in accordance with the fluctuation of the macroeconomic situation, so as to ensure the stable growth of the economy. The three problems are often intertwined. How to properly arrange their priorities, not only to solve the current urgent problems, but also to improve the system and mechanism for the long-term development, is the difficulty and key of the decision.
With the deepening of China's reform and opening up, the establishment and improvement of the socialist market economy system, especially the free flow of labor and the further development of urbanization, the traditional Chinese model of "family pension" and "enterprise pension" will be replaced by the mode of "social endowment". While the industry has made great achievements, we must clearly see that it has many drawbacks and problems in its system and operating mechanism. As the social endowment insurance of our country is established and developed under the system of planned economy, its management, operation and service are bound to have a trace of planned economy. Influence. In the current economic transformation, social transformation, especially the increasing degree of population aging, and the increasing demand for social endowment insurance, this traditional pension system and operating mechanism with planned economy will inevitably expose its uncoordinated and unsuitable malpractice.
Based on the basic theory of pension insurance and through the investigation and analysis of the current social endowment insurance system in China, it is found that there is a huge fund gap in the pension insurance fund in the process of mechanism transition and the trend of population aging. The pension fund is caused by the lagging of the pension insurance legislation and the weak legal binding force. In addition, because of the difficult choice of the problem of fairness and efficiency during the transition period, the payment burden of enterprises and workers and workers is heavy, and the vast agricultural population is still excluded from the basic social endowment insurance.
In order to realize the social goal of "old and old", to fully safeguard the legitimate rights and interests of the elderly, fully embody the essence of the constitution, the labor law and the law for the protection of the rights and interests of the elderly, we must change the existing social endowment insurance system to achieve the goal of "rule of law". In view of the existing problems in China's social endowment insurance, this paper proposes the following
To standardize and perfect the endowment insurance system in China.
The implementation and supervision of the law; third, strengthen the coordination between the law of the old age insurance and other legal departments;
We should raise the social endowment insurance fund to ensure the enrichment and expenditure of pension funds.
Promote pension funds to enter the capital market; third, strengthen supervision and management of social pension fund operation.
As for the division of interests and the differentiation of groups, there are setbacks and obstacles in any reform.
The reform of the insurance mechanism can not be smooth. However, as long as we are based on our national conditions, we should make full research.
By analyzing and drawing lessons from foreign experience, we will be able to explore a social system that is in line with China's national conditions.
The road of old insurance reform.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：D922.182.3

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