本文選題：事業(yè)單位　切入點(diǎn)：養(yǎng)老保險(xiǎn)　出處：《東北師范大學(xué)》2007年博士論文

【摘要】： 中國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度,作為整個(gè)社會(huì)養(yǎng)老保險(xiǎn)制度的重要組成部分,其改革與發(fā)展不僅關(guān)系到中國(guó)三千多萬事業(yè)單位職工養(yǎng)老保障權(quán)利的實(shí)現(xiàn)問題,而且從一定意義上講,也關(guān)系到中國(guó)基本養(yǎng)老保險(xiǎn)制度的改革進(jìn)程與可持續(xù)發(fā)展問題。 改革開放以來,隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的建立和社會(huì)發(fā)展,中國(guó)事業(yè)單位在管理體制、編制人事、財(cái)務(wù)、工資以及社會(huì)保障制度等方面進(jìn)行了全方位的改革。但是,作為事業(yè)單位改革重要內(nèi)容的養(yǎng)老保險(xiǎn)制度改革仍處于地方探索階段,其進(jìn)程滯后于城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險(xiǎn)制度改革,已經(jīng)成為中國(guó)城鎮(zhèn)職工養(yǎng)老保險(xiǎn)制度改革和發(fā)展的瓶頸。其原因是多方面的,其中事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的理論研究嚴(yán)重滯后于本已滯后的改革實(shí)踐是重要原因之一。 事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的理論研究,對(duì)發(fā)展養(yǎng)老保險(xiǎn)、社會(huì)保險(xiǎn)乃至社會(huì)保障理論,以及推動(dòng)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革方案的建構(gòu)和盡快出臺(tái),無疑具有較強(qiáng)的現(xiàn)實(shí)意義和理論價(jià)值。為此,本文將在對(duì)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的相關(guān)理論和具體實(shí)踐進(jìn)行深入研究分析的基礎(chǔ)上,提出中國(guó)事業(yè)養(yǎng)老保險(xiǎn)制度改革的基本思路與對(duì)策。 本文正文共分六個(gè)部分: 第一章事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的基本理論:在對(duì)各種養(yǎng)老保險(xiǎn)制度理論梳理和評(píng)析的基礎(chǔ)上,探討各學(xué)派養(yǎng)老保險(xiǎn)理論對(duì)中國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革理論研究和制度建構(gòu)的啟示與借鑒意義;在梳理馬克思主義社會(huì)保險(xiǎn)理論的基礎(chǔ)上,闡明其對(duì)建構(gòu)中國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度的指導(dǎo)意義。 第二章中國(guó)事業(yè)單位養(yǎng)老保障制度的發(fā)展歷程與現(xiàn)實(shí)狀況:簡(jiǎn)要回顧中國(guó)傳統(tǒng)事業(yè)單位離退休養(yǎng)老保險(xiǎn)制度的演變歷程,分析各個(gè)歷史階段的基本特征;闡釋傳統(tǒng)事業(yè)單位離退休養(yǎng)老保險(xiǎn)制度面臨的現(xiàn)實(shí)困境,分析事業(yè)單位養(yǎng)老保險(xiǎn)制度改革目標(biāo)選擇的相關(guān)依據(jù),反思部分地區(qū)事業(yè)單位養(yǎng)老保險(xiǎn)制度的改革措施。 第三章國(guó)外公職人員養(yǎng)老保險(xiǎn)制度的模式比較與經(jīng)驗(yàn)啟示:對(duì)一些具有代表性國(guó)家的公職人員養(yǎng)老保險(xiǎn)制度進(jìn)行簡(jiǎn)要介紹,分析其各自的基本特征、取得的經(jīng)驗(yàn)教訓(xùn),闡釋其對(duì)中國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革和建構(gòu)的借鑒意義。 第四章中國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的目標(biāo)選擇與基本對(duì)策:在深入分析事業(yè)單位養(yǎng)老保險(xiǎn)制度改革現(xiàn)實(shí)背景的前提下,提出事業(yè)單位養(yǎng)老保險(xiǎn)制度改革與發(fā)展的基本目標(biāo)和相應(yīng)的基本對(duì)策。 第五章中國(guó)事業(yè)單位職員年金制度建構(gòu)的基本思路與主要對(duì)策:在明確事業(yè)單位職員年金性質(zhì)、責(zé)任體系的基礎(chǔ)上,提出建立事業(yè)單位職員年金的基本對(duì)策,主要是稅收優(yōu)惠方案和替代率水平。 第六章中國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的法律課題與立法建議:闡釋加快養(yǎng)老保險(xiǎn)法制化進(jìn)程的必要性,提出事業(yè)單位養(yǎng)老保險(xiǎn)制度的立法理念和相關(guān)立法建議。
[Abstract]:The endowment insurance system of Chinese institutions, as an important part of the entire social endowment insurance system, its reform and development is not only related to the realization of social security rights of workers China about thirty million units, and in a certain sense, but also related to the China problem of the basic endowment insurance system reform and sustainable development.
Since the reform and opening up, with the establishment of socialist market economy and social development, Chinese institutions in the management system, personnel organization, finance, wages and social security and other aspects of the all-round reform. However, as the reform of the endowment insurance system reform important content is still in the stage of exploration, the process lag in the urban basic old-age insurance system reform, has become a bottleneck Chinese urban workers pension insurance system reform and development. Its reason is in many aspects, including the theory of the reform of endowment insurance system of public institution reform in the already serious lag lag is one of the important reasons.
Theoretical study on the reform of endowment insurance system of public institution, the development of endowment insurance, social insurance and social security theory, and promote the construction of endowment insurance system of public institution reform and as soon as possible, will undoubtedly have a strong practical significance and theoretical value. Therefore, this paper will study in-depth analysis based on the relevant theories and Institutions Pension the insurance system reform and practice, basic ideas and countermeasures put forward the reform of endowment insurance system Chinese career.
The text of this article is divided into six parts:
The basic theory of the endowment insurance system reform of institutions in the first chapter: on the basis of combing various endowment insurance system theory and analysis, explore the Enlightenment of endowment insurance theory of various schools Chinese institutions endowment insurance system reform theory research and system construction and significance; on the basis of Marx's social insurance theory, clarify the guiding significance for the construction of China endowment insurance system of public institution.
The development of old-age security system the second chapter Chinese institution and reality: the evolution of a brief review of the traditional business units China retirement pension insurance system, the analysis of the basic characteristics of each historical stage; interpretation of traditional institutions retirees dilemma on endowment insurance system, based on the analysis of relevant institutions endowment insurance system reform target selection the endowment insurance system, reflect on the cause of some areas of reform measures.
Compared with the experience of endowment insurance system in the third chapter of foreign public officials: brief introduction of some representative countries of the public servants pension system, analyzes the basic characteristics of the lessons learned, to explain the China institution endowment insurance system reform and the construction of reference.
The fourth chapter is about the target selection and basic countermeasures of the reform of the endowment insurance system in Chinese institutions. Based on the in-depth analysis of the realistic background of the reform of the endowment insurance system in institutions, the basic objectives and corresponding countermeasures for the reform and development of the endowment insurance system in institutions are put forward.
The fifth chapter is about the basic ideas and main countermeasures of the construction of the staff pension system in Chinese institutions: Based on the definition of the nature of the employee annuity and the responsibility system, it puts forward the basic countermeasures for the establishment of the staff pension, mainly the tax preference scheme and the replacement rate level.
The sixth chapter is about the legal issues and legislative proposals for the reform of pension system in Chinese institutions: to explain the necessity of speeding up the legalization process of endowment insurance, and put forward the legislative ideas and relevant legislative proposals of endowment insurance system in institutions.

【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2007
【分類號(hào)】：F842.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 吳俊岐;;機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革——在探索中前進(jìn)[J];才智;2009年18期

2 朱榮華;;深化機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革探究[J];現(xiàn)代商貿(mào)工業(yè);2012年04期

相關(guān)博士學(xué)位論文 前1條

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相關(guān)碩士學(xué)位論文 前10條

1 關(guān)琪瑜;不同群體間養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)研究[D];大連理工大學(xué);2010年

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本文編號(hào)：1704893