本文關(guān)鍵詞： 基礎(chǔ)養(yǎng)老金 全國統(tǒng)籌 養(yǎng)老保險 問題　出處：《蘇州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：黨的十八大報告中明確指出實現(xiàn)基礎(chǔ)養(yǎng)老金全國統(tǒng)籌的目標(biāo)，而當(dāng)前我國只有少數(shù)幾個地方實現(xiàn)了基礎(chǔ)養(yǎng)老金在省級的統(tǒng)收統(tǒng)支。目前經(jīng)濟體制改革正在進行頂層設(shè)計，養(yǎng)老保險改革思路也迫切需要從“摸著石頭過河”式的多級“試點”向“頂層設(shè)計”轉(zhuǎn)變，改革理念從“效率優(yōu)先、兼顧公平”向“公平為主、促進和諧”轉(zhuǎn)變。 基礎(chǔ)養(yǎng)老金全國統(tǒng)籌意味著“地方事權(quán)”理念向“中央事權(quán)”理念的轉(zhuǎn)變，統(tǒng)籌層次關(guān)乎各級利益主體權(quán)利義務(wù)問題，只有明確了各級主體權(quán)利義務(wù)，方能實現(xiàn)經(jīng)濟社會可持續(xù)發(fā)展。在這一理念推動下，本文整理闡述了目前我國養(yǎng)老保險統(tǒng)籌層次的現(xiàn)狀以及地方統(tǒng)籌形成的歷史沿革，對當(dāng)前有關(guān)基礎(chǔ)養(yǎng)老金全國統(tǒng)籌的主要方案進行比較分析，著重研究了基礎(chǔ)養(yǎng)老金實現(xiàn)全國統(tǒng)籌面臨的主要問題，包括中央政府與地方政府之間的利益博弈關(guān)系，從“地方事權(quán)”到“中央事權(quán)”所涉及的財稅體制改革問題，社會保障“費改稅”問題、職工基本養(yǎng)老保險統(tǒng)賬結(jié)合制度的性質(zhì)問題、社會保障一體化實施問題、社保經(jīng)辦機構(gòu)能力建設(shè)與監(jiān)督管理機制等一系列問題。在路徑建議部分，本文采用定性與定量分析相結(jié)合的方法，，建議一步實現(xiàn)基礎(chǔ)養(yǎng)老金全國統(tǒng)籌，實現(xiàn)基金統(tǒng)收統(tǒng)支，合理確定基礎(chǔ)養(yǎng)老金籌集、發(fā)放、管理機制。
[Abstract]:In the report of the 18 National Congress of the CPC, it was clearly pointed out that the goal of realizing the national overall plan for basic pensions has been realized, but at present only a few places in China have realized the unified collection and support of basic pensions at the provincial level. At present, the reform of the economic system is in the process of top-level design. There is also an urgent need for the reform of old-age insurance to change from a multi-level "pilot project" of "feeling the stone across the river" to a "top-level design", and the reform concept from "giving priority to efficiency and giving consideration to fairness" to "giving priority to fairness and promoting harmony". The national planning of basic pension means the transformation from the concept of "local authority" to the idea of "central authority". The overall planning level is related to the rights and obligations of the main interests at all levels, and only the rights and obligations of the main bodies at all levels are clearly defined. In order to realize the sustainable development of economy and society. Under the impetus of this concept, this paper expounds the present situation of the overall planning level of the endowment insurance in our country and the historical evolution of the formation of the local overall plan. This paper makes a comparative analysis of the main schemes of national planning for basic pension, and focuses on the main problems faced by the realization of national overall planning of basic pension, including the relationship between the central government and local governments in the interest game between the central government and the local government. From the "local administrative power" to the "central administrative power" involved in the reform of the fiscal and taxation system, the issue of social security "fee to tax", the nature of the unified system of basic pension insurance for workers and staff, and the implementation of the integration of social security, In the part of path suggestion, this paper adopts the method of combining qualitative and quantitative analysis, and suggests to realize the national overall plan of basic pension in one step, and to realize the control of fund collection and expenditure in one step, such as the construction of social security agency's capacity and the mechanism of supervision and management, and so on. To reasonably determine the mechanism for raising, issuing and managing basic pensions.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842.67

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