本文選題：自收自支事業(yè)單位　切入點(diǎn)：制度構(gòu)建　出處：《湘潭大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：自收自支事業(yè)單位作為我國(guó)事業(yè)單位體系的重要組成部分，是推動(dòng)我國(guó)經(jīng)濟(jì)發(fā)展、促進(jìn)社會(huì)進(jìn)步的重要因素之一，也是計(jì)劃經(jīng)濟(jì)時(shí)代的產(chǎn)物，承擔(dān)著重要的歷史和現(xiàn)實(shí)使命。經(jīng)濟(jì)體制改革后，自收自支事業(yè)單位的體制發(fā)生改變，其屬于計(jì)劃經(jīng)濟(jì)時(shí)代的“單位人”的傳統(tǒng)養(yǎng)老保障模式也已不再適應(yīng)市場(chǎng)經(jīng)濟(jì)體制的需要。一方面，自收自支事業(yè)單位養(yǎng)老保險(xiǎn)之所以要區(qū)別于機(jī)關(guān)單位、企業(yè)的養(yǎng)老保險(xiǎn)是與其自身性質(zhì)相關(guān)聯(lián)的；另一方面，近年來(lái)事業(yè)單位的養(yǎng)老保險(xiǎn)已暴露了一些問(wèn)題，造成不同類型職工養(yǎng)老待遇差距擴(kuò)大，財(cái)政負(fù)擔(dān)加重等，這使得自收自支事業(yè)單位養(yǎng)老保險(xiǎn)制度的構(gòu)建顯得十分必要。同時(shí)，作為整個(gè)社會(huì)保障制度的重要一環(huán)，自收自支事業(yè)單位養(yǎng)老保險(xiǎn)制度的構(gòu)建意義深遠(yuǎn)，不僅有利于我國(guó)養(yǎng)老保險(xiǎn)制度體系和社會(huì)保障體系的建設(shè)，也有利于自收自支事業(yè)單位適應(yīng)市場(chǎng)化發(fā)展的需求，以更好的經(jīng)濟(jì)效益和社會(huì)效益立足于市場(chǎng)，發(fā)展于市場(chǎng)。 當(dāng)前，，事業(yè)單位養(yǎng)老保險(xiǎn)制度改革正在進(jìn)行試點(diǎn)，但進(jìn)行的并不順利。本文以此為背景對(duì)自收自支事業(yè)單位養(yǎng)老保險(xiǎn)進(jìn)行分析和研究。首先，從相關(guān)概念定義及構(gòu)建制度的理論基礎(chǔ)入手，運(yùn)用文獻(xiàn)分析、比較研究及跨學(xué)科研究等方法，分析我國(guó)自收自支事業(yè)單位養(yǎng)老保險(xiǎn)的現(xiàn)狀，找出目前存在的問(wèn)題及原因，并闡述了與國(guó)內(nèi)其他類型單位養(yǎng)老保險(xiǎn)的聯(lián)系與區(qū)別。然后介紹了國(guó)外三種典型公職人員的養(yǎng)老保險(xiǎn)制度，借鑒其有效經(jīng)驗(yàn)。最后結(jié)合我國(guó)國(guó)情，探索自收自支事業(yè)單位養(yǎng)老保險(xiǎn)制度構(gòu)建的基本思路，提出站在事業(yè)單位分類改革的前提下，完善養(yǎng)老保險(xiǎn)立法保障、建立體現(xiàn)自收自支事業(yè)單位自身特點(diǎn)的補(bǔ)充養(yǎng)老保險(xiǎn)制度等建議。文章的最后還總結(jié)了研究觀點(diǎn)并指出今后的努力方向，為事業(yè)單位養(yǎng)老保險(xiǎn)制度和完善社會(huì)保障制度提供理論支撐。
[Abstract]:As an important part of the system of institutions in our country, self-supporting institutions are one of the important factors to promote the economic development and social progress of our country, as well as the products of the planned economy era. Bearing an important historical and realistic mission. After the reform of the economic system, the system of self-supporting institutions has changed. The traditional old-age security model of "unit person" in the planned economy era is no longer suitable for the needs of the market economy system. On the one hand, the pension insurance of self-supporting institutions should be distinguished from that of government units. On the other hand, in recent years, the pension insurance of institutions has exposed some problems, resulting in the widening of the gap of pension treatment for different types of workers, the increase of financial burden, and so on. At the same time, as an important part of the whole social security system, the establishment of the endowment insurance system of self-supporting institutions has far-reaching significance. It is not only beneficial to the construction of endowment insurance system and social security system in our country, but also beneficial to the self-supporting institutions to adapt to the demand of market development, to base on the market with better economic and social benefits and to develop in the market. At present, the reform of pension insurance system in institutions is being carried out on a pilot basis, but it has not been carried out smoothly. This paper analyzes and studies the endowment insurance of self-supporting institutions against this background. First of all, Starting with the definition of relevant concepts and the theoretical basis of constructing system, this paper analyzes the present situation of endowment insurance of self-supporting institutions in China, and finds out the existing problems and reasons by using the methods of literature analysis, comparative study and interdisciplinary research. Then it introduces the pension insurance system of three kinds of foreign typical public servants, and draws lessons from its effective experience. Finally, combined with the national conditions of our country, the paper expounds the relationship and difference between endowment insurance and other types of units in China. This paper explores the basic ideas of the establishment of endowment insurance system in self-supporting institutions, and proposes to improve the legislative protection of old-age insurance on the premise of reforming the classification of institutions. Suggestions such as establishing supplementary pension insurance system to reflect the characteristics of self-supporting institutions. Finally, the paper summarizes the research points and points out the direction of future efforts. Provide theoretical support for endowment insurance system and perfect social security system in institutions.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.67

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