發(fā)布時(shí)間：2018-02-24 12:33

  本文關(guān)鍵詞： 高校 養(yǎng)老保險(xiǎn)制度 改革　出處：《中南大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：基本養(yǎng)老保險(xiǎn)本應(yīng)涵蓋全部居民,但是在我國(guó)這一體系中,事業(yè)單位養(yǎng)老保險(xiǎn)卻相對(duì)缺失,尤其作為事業(yè)單位重要組成部分的高校,其養(yǎng)老保險(xiǎn)制度一直沿革著計(jì)劃經(jīng)濟(jì)時(shí)期的政策,隨著社會(huì)的進(jìn)步、經(jīng)濟(jì)的發(fā)展,現(xiàn)行養(yǎng)老保險(xiǎn)政策已經(jīng)愈來(lái)愈跟不上時(shí)代的步伐,甚至阻礙了高校的建設(shè)發(fā)展。2008年3月,國(guó)家決定在山西省、浙江省、廣東省、上海市、重慶市先期開(kāi)展試點(diǎn)改革,與事業(yè)單位分類改革試點(diǎn)工作配套推進(jìn)。這意味著幾十年來(lái)事業(yè)單位由國(guó)家統(tǒng)包統(tǒng)管的制度將被打破,改革的目的究竟是“建機(jī)制”還是“甩包袱”值得深入探討,這正是本論文選題的出發(fā)點(diǎn)。 除去緒論和結(jié)論及展望外,論文首先論述了養(yǎng)老保險(xiǎn)制度相關(guān)理論接著對(duì)我國(guó)高校養(yǎng)老制度現(xiàn)狀進(jìn)行了分析進(jìn)而提出了我國(guó)高校養(yǎng)老保險(xiǎn)制度改革的內(nèi)容,再?gòu)母咝ｐB(yǎng)老保險(xiǎn)制度的轉(zhuǎn)制成本、收入分配效應(yīng)、可持續(xù)性等幾方面分析了高校養(yǎng)老保險(xiǎn)制度改革的可行性,最后是案例分析,通過(guò)對(duì)Z大學(xué)轉(zhuǎn)制成本的具體計(jì)算與分析、z大學(xué)養(yǎng)老保險(xiǎn)支出計(jì)算與分析進(jìn)一步應(yīng)證了高校養(yǎng)老保險(xiǎn)制度改革的可行性。
[Abstract]:The basic old-age insurance should cover all the residents, but in this system of our country, the pension insurance of the public institution is relatively absent, especially the university, which is an important part of the institution of public institution. Its old-age insurance system has been evolving the policy of planned economy period. With the progress of society and the development of economy, the current endowment insurance policy has been unable to keep up with the pace of the times, and even hindered the construction and development of colleges and universities. March 2008, The state has decided to carry out pilot reforms in Shanxi Province, Zhejiang Province, Guangdong Province, Shanghai City and Chongqing Municipality, This means that the system of public institutions under the control of the state turnkey over the past decades will be broken, and whether the purpose of the reform is to "build a mechanism" or "dump the burden" is worthy of further discussion. This is the starting point of this thesis. In addition to the introduction, conclusions and prospects, the paper first discusses the relevant theories of the endowment insurance system, and then analyzes the current situation of the pension system in colleges and universities in China, and then puts forward the content of the reform of the pension insurance system in colleges and universities in China. Then it analyzes the feasibility of the reform of the old-age insurance system in colleges and universities from several aspects, such as the transformation cost, income distribution effect, sustainability and so on. Finally, the case study is given. Through the detailed calculation and analysis of the cost of the transformation of Z University, the feasibility of the reform of the pension insurance system in the university is further proved by the calculation and analysis of the expenditure of the pension insurance in the university.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F842.67;G647

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