本文關(guān)鍵詞： 西安 養(yǎng)老金并軌 改革 深化 對策　出處：《長安大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：養(yǎng)老保險制度是國家社會保障制度中重要的組成部分,與人民生活、社會穩(wěn)定息息相關(guān),同時養(yǎng)老保險制度體系與社會各個方面有著密切聯(lián)系,是一個復(fù)雜的協(xié)調(diào)系統(tǒng)。保障退休人員老有所依,老有所養(yǎng),共享改革發(fā)展成果也是黨和國家的一貫宗旨。面臨改革進入攻堅期和日趨嚴峻的人口老齡化現(xiàn)狀,我國的社會養(yǎng)老保險制度亟需改革和完善。然而,由于傳統(tǒng)的計劃經(jīng)濟體制的影響以及改革措施不一致等原因,使養(yǎng)老保險制度在運行過程中出現(xiàn)了一些突出問題。其中,養(yǎng)老保險雙軌制的存在,即機關(guān)事業(yè)單位和企業(yè)實行兩種不同的養(yǎng)老保險制度首當其沖。這兩種養(yǎng)老保險制度在籌資模式、待遇計發(fā)辦法、管理體制等方面都存在著較大的差異,種種制度差異導(dǎo)致了諸多問題的產(chǎn)生,比如人力資源無法有效配置、待遇差距過大無法體現(xiàn)社會公平正義原則、人口老齡化使得政府財政負擔(dān)加重等。因此,機關(guān)事業(yè)單位與企業(yè)養(yǎng)老保險制度并軌顯得尤為重要。為了促成養(yǎng)老保險制度并軌,中央和地方政府從頂層設(shè)計到地方統(tǒng)籌均進行了不懈努力。本文從養(yǎng)老保險制度并軌的現(xiàn)狀入手,對西安市養(yǎng)老保險制度并軌改革的實踐探索以及并軌過程中存在的問題進行了探討,旨在提出西安市養(yǎng)老保險制度并軌改革存在問題的應(yīng)對策略,并有望為全國其他尚未推行或者正在推行機關(guān)事業(yè)單位與企業(yè)養(yǎng)老保險制度并軌的地區(qū)提供理論和實踐支持。論文的主要研究內(nèi)容包括:(1)介紹研究的背景及意義、國內(nèi)外研究現(xiàn)狀綜述、主要研究方法及創(chuàng)新之處和不足之處;(2)介紹養(yǎng)老金并軌的相關(guān)概念與理論基礎(chǔ);(3)具體闡述養(yǎng)老金并軌改革的歷史沿革;(4)對西安市養(yǎng)老金并軌的現(xiàn)狀進行了分析;(5)指出了西安市養(yǎng)老金并軌改革過程中所存在的問題;(6)針對西安市養(yǎng)老金并軌改革過程中所存在的問題提出了并軌改革深化的應(yīng)對之策;(7)結(jié)論,對本論文的內(nèi)容進行總結(jié),并對未來的研究進行了展望。
[Abstract]:The old-age insurance system is an important part of the national social security system, which is closely related to the people's life and social stability. At the same time, the old-age insurance system is closely related to all aspects of society. It is a complex coordination system. It is the consistent purpose of the Party and the state to ensure that retirees are supported and supported by the elderly. It is also the consistent purpose of the Party and the country to share the fruits of reform and development. It is faced with the fact that the reform is entering a critical period and the aging population is becoming increasingly serious. However, due to the influence of the traditional planned economy system and the inconsistency of the reform measures, there are some outstanding problems in the operation of the old-age insurance system. The existence of a two-track system of old-age insurance, that is, two different old-age insurance systems implemented by organs, institutions and enterprises, bear the brunt. These two old-age insurance systems are in the mode of raising funds and the methods for calculating and distributing benefits. There are great differences in the management system, such as human resources can not be effectively allocated, the treatment gap is too large to reflect the principle of social equity and justice. The aging of the population makes the financial burden of the government heavier and so on. Therefore, it is particularly important for government institutions and enterprises to merge with the old-age insurance system. The central and local governments have made unremitting efforts from top level design to local overall planning. This paper probes into the practice and exploration of the reform of the pension insurance system in Xi'an and the problems existing in the course of the reform, in order to put forward the countermeasures for the problems existing in the reform of the pension insurance system in Xi'an. It is hoped that it will provide theoretical and practical support for other regions of the country that have not implemented or are implementing the system of old-age insurance of organs, institutions and enterprises. The main research contents of this paper include the introduction of the background and significance of the research. A summary of the research situation at home and abroad, This paper introduces the related concepts and theoretical basis of pension amalgamation. (4) analyzes the current situation of pension integration in Xi'an. This paper points out the problems existing in the reform of the pension system in Xi'an) and puts forward some countermeasures for the deepening of the reform in view of the problems existing in the reform of the pension system in Xi'an. The content of this paper is summarized and the future research is prospected.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F842.67

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本文編號：1500889