本文選題：養(yǎng)老保險(xiǎn) + 職業(yè)年金�。� 參考：《吉林大學(xué)》2012年碩士論文

【摘要】：我國(guó)社會(huì)養(yǎng)老保障體制改革的目標(biāo)模式，是建立基本養(yǎng)老保險(xiǎn)、企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)、個(gè)人儲(chǔ)蓄性養(yǎng)老保險(xiǎn)三個(gè)層次相結(jié)合的制度。在事業(yè)單位中，企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)被稱(chēng)為職業(yè)年金，與企業(yè)年金一樣，起著保障職工退休養(yǎng)老生活、彌補(bǔ)基本養(yǎng)老保險(xiǎn)待遇缺口、增強(qiáng)本單位人才吸引力和凝聚力的重要作用。隨著事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的加速推進(jìn)，事業(yè)單位工作人員的養(yǎng)老金來(lái)源已經(jīng)從財(cái)政撥款逐步向社會(huì)統(tǒng)籌基金轉(zhuǎn)變，這種養(yǎng)老模式的重大變革有利于減輕國(guó)家財(cái)政負(fù)擔(dān)、促進(jìn)人才合理流動(dòng)，但同時(shí)也造成了事業(yè)單位工作人員養(yǎng)老金替代率的下降。因此建立職業(yè)年金制度來(lái)彌補(bǔ)職工養(yǎng)老待遇的不足，是事業(yè)單位在改革過(guò)程中必須考慮的問(wèn)題。同時(shí)職業(yè)年金制度的建立對(duì)實(shí)現(xiàn)事業(yè)單位改革總體目標(biāo)也具有重大意義。 隨著五省市職業(yè)年金試點(diǎn)工作的逐步開(kāi)展，職業(yè)年金制度已經(jīng)從理論逐漸發(fā)展到了實(shí)踐中。相對(duì)于起步較早的企業(yè)年金，職業(yè)年金在在配套政策、理論研究和具體實(shí)踐上的發(fā)展都不夠成熟，但是因?yàn)閮烧呓⒌哪繕?biāo)、原則、作用都較為相似，職業(yè)年金方案的設(shè)計(jì)也可以借鑒企業(yè)年金的有益經(jīng)驗(yàn)。 吉林省JG學(xué)院作為高校，在事業(yè)單位分類(lèi)改革中被劃分為從事公益服務(wù)的事業(yè)單位。2011年《中共中央國(guó)務(wù)院關(guān)于分類(lèi)推進(jìn)事業(yè)單位改革的指導(dǎo)意見(jiàn)》中明確指出，從事公益服務(wù)的事業(yè)單位要建立事業(yè)單位工作人員職業(yè)年金制度。因此本文研究的目的也是為了能夠設(shè)計(jì)出一套適用于學(xué)院的職業(yè)年金方案，作為學(xué)院未來(lái)建立職業(yè)年金制度的有益參考，以利于提高職工養(yǎng)老保險(xiǎn)待遇，促進(jìn)學(xué)院持續(xù)健康發(fā)展。本文通過(guò)對(duì)吉林省JG學(xué)院現(xiàn)有人力資源體系、薪酬體系和養(yǎng)老保障體系等方面的分析，明確了學(xué)院建立職業(yè)年金制度的可行性和必要性，并制定了職業(yè)年金方案設(shè)計(jì)的原則和目標(biāo)。在具體方案設(shè)計(jì)上，綜合運(yùn)用了保險(xiǎn)學(xué)、金融學(xué)、人力資源管理等專(zhuān)業(yè)知識(shí)，并按照國(guó)家《事業(yè)單位職業(yè)年金試行辦法》的要求，對(duì)職業(yè)年金方案的參加人員范圍、資金籌集與分配方式、職業(yè)年金個(gè)人賬戶(hù)管理方式、權(quán)益歸屬方式、基金管理方式、計(jì)發(fā)辦法和支付方式、支付職業(yè)年金待遇的條件、中止和恢復(fù)繳費(fèi)的條件與程序、修改和終止職業(yè)年金方案的條件與程序、組織管理和監(jiān)督方式等方面進(jìn)行了詳細(xì)的規(guī)劃和設(shè)計(jì)。并為年金計(jì)劃的啟動(dòng)和實(shí)施制定了相應(yīng)的策略。 在我國(guó)職業(yè)年金發(fā)展剛剛起步的背景下，本文力求通過(guò)對(duì)職業(yè)年金在實(shí)踐中的運(yùn)用研究，為本單位帶來(lái)效益的同時(shí)，也能夠?yàn)槠渌聵I(yè)單位職業(yè)年金制度的建立提供借鑒和參考。
[Abstract]:The target mode of the reform of social old-age security system in our country is to establish the system of combining basic old-age insurance, enterprise supplementary old-age insurance and individual saving old-age insurance. In the institution, the enterprise supplementary endowment insurance is called the occupational annuity, like the enterprise annuity, it plays an important role in protecting the retirement life of the workers, making up the gap of the basic old-age insurance treatment, and enhancing the attraction and cohesion of the talent of the unit. With the acceleration of the reform of pension insurance system in public institutions, the source of pension for the staff of public institutions has gradually changed from the financial allocation to the social overall planning fund. This major change in the mode of providing for the aged is conducive to reducing the national financial burden. Promote the rational flow of talent, but also cause a decrease in pension replacement rate. Therefore, the establishment of occupational pension system to make up for the shortage of pension treatment is a problem that institutions must consider in the process of reform. At the same time, the establishment of occupational pension system is of great significance to realize the overall goal of public institution reform. With the development of occupational pension pilot work in five provinces and cities, occupational pension system has gradually developed from theory to practice. Compared with the early start of enterprise annuity, the development of occupational annuity in supporting policies, theoretical research and concrete practice is not mature enough, but because the objectives, principles and functions of both are relatively similar. The design of occupational pension scheme can also draw lessons from the beneficial experience of enterprise annuity. JG College of Jilin Province, as a university, is divided into institutions engaged in public welfare services in the reform of the classification of institutions. In 2011, the guiding opinion of the CPC Central Committee and the State Council on classifying and promoting the reform of public institutions clearly pointed out, Institutions engaged in public welfare services shall establish a system of occupational annuity for staff of public institutions. Therefore, the purpose of this study is to design a set of occupational pension schemes suitable for colleges, which can be used as a useful reference for the future establishment of occupational pension system in colleges, in order to improve the pension benefits of employees. To promote the sustainable and healthy development of the College. Based on the analysis of the existing human resource system, salary system and old-age security system in JG College of Jilin Province, this paper clarifies the feasibility and necessity of establishing occupational annuity system in JG College of Jilin Province. And has formulated the occupational annuity plan design principle and the goal. In the specific scheme design, comprehensive use of insurance, finance, human resources management and other professional knowledge, and in accordance with the national "measures for the implementation of occupational annuity in institutions", the scope of participation in the occupational pension scheme, Methods of raising and distributing funds, management of personal accounts of occupational annuities, ownership of rights and interests, management of funds, methods of calculation and issuance and payment, conditions for payment of occupational pension benefits, conditions and procedures for suspension and restoration of contributions, The conditions and procedures of modifying and terminating occupational pension scheme, organization management and supervision mode are planned and designed in detail. And the corresponding strategy for the initiation and implementation of annuity plan is established. Under the background that the development of occupational annuity in our country is just beginning, this paper tries to bring benefits to the unit by studying the application of occupational pension in practice. Also can provide reference and reference for the establishment of occupational annuity system of other institutions.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：G647;F842.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李曉娟;陳澤華;;淺析企業(yè)與機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)待遇差距[J];當(dāng)代經(jīng)濟(jì);2008年01期

2 孫華平;;企業(yè)年金制度中的DB與DC管理模式比較分析[J];工業(yè)技術(shù)經(jīng)濟(jì);2008年12期

3 陳淑君;;事業(yè)單位職業(yè)年金運(yùn)行模式探析[J];中國(guó)人力資源社會(huì)保障;2010年08期

4 葉向陽(yáng);;完善事業(yè)單位法人收入分配激勵(lì)約束機(jī)制[J];發(fā)展研究;2008年02期

5 ;受托人的選擇至關(guān)重要[J];上海國(guó)資;2007年03期

6 李連友,徐俊杰;我國(guó)企業(yè)年金運(yùn)行機(jī)制的構(gòu)建[J];湖南大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2004年03期

7 李黎;;關(guān)于建立事業(yè)單位職業(yè)年金制度的思考[J];經(jīng)濟(jì)師;2009年07期

8 朱波;郭澤華;;中國(guó)特色的企業(yè)年金設(shè)計(jì)[J];經(jīng)濟(jì)研究導(dǎo)刊;2009年11期

9 馬淑杰;;高等學(xué)校養(yǎng)老保險(xiǎn)制度存在的問(wèn)題及對(duì)策研究[J];經(jīng)濟(jì)與社會(huì)發(fā)展;2007年08期

10 侯立松;陳澤英;;高校教師社會(huì)養(yǎng)老保險(xiǎn)制度模式研究[J];開(kāi)發(fā)研究;2011年05期

相關(guān)碩士學(xué)位論文 前2條

1 劉瓊;美國(guó)非盈利性組織年金計(jì)劃研究[D];武漢科技大學(xué);2007年

2 孟凡坤;我國(guó)企業(yè)年金制度研究[D];吉林大學(xué);2008年

，

本文編號(hào)：2023922