本文選題：機關事業(yè)單位　切入點：養(yǎng)老保險改革　出處：《貴州財經大學》2017年碩士論文　論文類型：學位論文

【摘要】：本論文以社會保障相關理論為基礎,與機關事業(yè)單位養(yǎng)老保險改革實踐相結合,依據(jù)制度設計、分析比較改革成果、發(fā)現(xiàn)問題、提出建議、促進制度完善。本文從研究相關國內外文獻入手,學習借鑒國外學者對養(yǎng)老保險制度的分類、養(yǎng)老金比較和給付模式選擇的研究;國內學者對國外養(yǎng)老保險制度改革借鑒、改革運行機制、改革實施效果等方面的研究。論文重點內容一是闡述改革制度設計包括參保范圍、養(yǎng)老保險繳費機制、待遇支付機制、養(yǎng)老保險關系轉續(xù)等。二是對選取樣本單位的改革實施現(xiàn)狀跟蹤調研,運用定性與定量相結合的分析方法。通過數(shù)據(jù)定量分析繳費水平,定性分析繳費水平與工資收入差距的相關性;定量分析養(yǎng)老金待遇水平,定性分析與養(yǎng)老金待遇水平相關的退休年齡、繳費年限、繳費水平的影響,用于客觀反映養(yǎng)老金繳費和支付兩者間的平衡關系。三是運用替代率模型測算出改革后基本養(yǎng)老金替代率,并比較三類群體的替代率水平,進行改革公平性的評價。通過以上研究,提出本論文的主要觀點:綜合對樣本單位改革實施情況和改革后養(yǎng)老金替代率分析結論首先提出改革存在的問題,包括養(yǎng)老金待遇性別差異明顯,基本養(yǎng)老金無法彌補改革前后機關事業(yè)單位工作人員養(yǎng)老待遇差距、并軌后企業(yè)與機關事業(yè)單位間存在“隱性雙軌”、社�；鹗詹坏种А⒇斦械讐毫Υ蟮�。其次提出有助于養(yǎng)老保險制度改革可持續(xù)性的建議,包括采用延遲參保人員退休年齡、完善職業(yè)年金制度、發(fā)展企業(yè)年金、拓寬社�；鹑谫Y渠道緩解財政壓力等方法。文章創(chuàng)新之處擬有兩個,一是研究角度創(chuàng)新。采用微觀視角,以案例研究法具體分析某幾個典型機關事業(yè)單位的改革情況,填補了天津市改革整體運行情況這一宏觀層面研究下的微觀空白。二是研究方法創(chuàng)新。采用定性與定量分析相結合,對政策設計采用定性分析,對養(yǎng)老保險繳費和支付等實施環(huán)節(jié)運用定量分析。
[Abstract]:Based on the relevant theories of social security, this paper combines with the practice of pension insurance reform in government institutions and institutions, analyzes and compares the results of the reform according to the system design, finds out the problems, and puts forward some suggestions. Starting with the relevant domestic and foreign literature, this paper studies the classification of the endowment insurance system, pension comparison and payment mode selection of foreign scholars; domestic scholars to foreign pension system reform reference, The main content of this paper is to expound that the reform system design includes the scope of participating in insurance, the payment mechanism of endowment insurance, the mechanism of payment of treatment, and so on. The second is to track and investigate the status quo of the reform and implementation of the selection of sample units, and to use qualitative and quantitative analysis methods. Qualitative analysis of the relationship between contribution level and wage income gap, quantitative analysis of pension treatment level, qualitative analysis of the retirement age related to pension treatment level, contributory years, the impact of the level of contributions, It is used to objectively reflect the balance between pension contribution and payment. Thirdly, the replacement rate of basic pension after reform is calculated by using the substitution rate model, and the substitution rate level of three groups is compared. Through the above research, the author puts forward the main viewpoints of this paper: the analysis of the implementation of the reform of the sample units and the pension replacement rate after the reform first points out the problems existing in the reform. Including the obvious gender difference in pension treatment, the basic pension cannot make up for the gap between the pension benefits of the staff of the government and institutions before and after the reform, after the merger, there is a "recessive double track" between the enterprises and the government institutions, and the social security fund will not be paid for. Secondly, some suggestions are put forward to help the reform of the pension insurance system to be sustainable, including the adoption of delayed retirement age for insured personnel, the improvement of the occupational pension system, and the development of enterprise annuity. There are two innovations in this paper, one is to innovate from the perspective of research, and the other is to analyze the reform situation of some typical institutions and institutions from a micro perspective and a case study method. It fills up the micro gap in the macro-level study of the overall operation of the reform in Tianjin. Secondly, the research method is innovated. Qualitative analysis is adopted to the policy design by combining qualitative and quantitative analysis. Apply quantitative analysis to endowment insurance payment and payment.
【學位授予單位】：貴州財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F842.67

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