忻州市城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度并軌研究
本文選題:機(jī)關(guān)事業(yè)單位 切入點(diǎn):企業(yè) 出處:《山西財(cái)經(jīng)大學(xué)》2013年碩士論文
【摘要】:忻州市城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度一直處于分割狀態(tài),不同群體實(shí)行不同的基本養(yǎng)老保險(xiǎn)制度,對(duì)經(jīng)濟(jì)發(fā)展和社會(huì)穩(wěn)定產(chǎn)生了一定的負(fù)面影響。在全省實(shí)施事業(yè)單位分類改革的大背景下,研究忻州市城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度的并軌改革,正合時(shí)宜。 本文在對(duì)不同社會(huì)群體現(xiàn)行基本養(yǎng)老保險(xiǎn)制度進(jìn)行比較的基礎(chǔ)上,分析了忻州市城鎮(zhèn)企業(yè)和機(jī)關(guān)事業(yè)單位基本養(yǎng)老保險(xiǎn)制度的差異,揭示了市直機(jī)關(guān)和事業(yè)單位的基本養(yǎng)老金水平遠(yuǎn)遠(yuǎn)高于企業(yè),且差距逐年擴(kuò)大的原因,,提出了忻州市基本養(yǎng)老保險(xiǎn)制度并軌的方案,包括建立多層次養(yǎng)老保險(xiǎn)體系,政府、單位和個(gè)人的關(guān)系與責(zé)任重構(gòu),并從財(cái)政支付能力、現(xiàn)行制度環(huán)境、各界人士的呼吁和養(yǎng)老保險(xiǎn)機(jī)構(gòu)設(shè)置這四方面論證了并軌方案的可行性。最后,分別從機(jī)關(guān)、事業(yè)單位和企業(yè)三方面提出各自為實(shí)現(xiàn)并軌而應(yīng)該采取的措施,以及建立統(tǒng)一的全市基本養(yǎng)老金正常調(diào)節(jié)機(jī)制的建議。
[Abstract]:The basic old-age insurance system for urban workers in Xinzhou City has always been in a divided state. Different groups implement different basic old-age insurance systems. It has a certain negative impact on economic development and social stability. Under the background of implementing the classification reform of public institutions in the whole province, it is timely to study the reform of the basic old-age insurance system for urban workers in Xinzhou. Based on the comparison of the current basic old-age insurance systems of different social groups, this paper analyzes the differences between the basic old-age insurance systems of the urban enterprises and government institutions in Xinzhou City. This paper reveals the reason why the basic pension level of the city's direct organs and institutions is far higher than that of the enterprises, and the gap is widening year by year, and puts forward a plan of combining the basic old-age insurance system of Xinzhou City, including the establishment of a multi-level pension insurance system, the government, The relationship and responsibility of units and individuals are reconstructed, and the feasibility of the parallel scheme is demonstrated from the four aspects of financial ability to pay, the current institutional environment, the appeal of people from all walks of life and the establishment of pension insurance institutions. The three aspects of institutions and enterprises put forward the measures they should take to realize the integration of the system and the proposal of establishing a unified normal adjustment mechanism of the basic pension in the whole city.
【學(xué)位授予單位】:山西財(cái)經(jīng)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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