本文選題：社會(huì)養(yǎng)老保險(xiǎn) + 補(bǔ)繳��； 參考：《廣西師范大學(xué)》2014年碩士論文

【摘要】：東莞市自1984年起推行職工養(yǎng)老社會(huì)化改革,經(jīng)過30年來的發(fā)展,逐步將養(yǎng)老保險(xiǎn)的覆蓋面推廣至包括各種經(jīng)濟(jì)類型企業(yè)、個(gè)體工商戶以及靈活就業(yè)的全體勞動(dòng)者,并建立了城鄉(xiāng)一體化社會(huì)養(yǎng)老保險(xiǎn)制度體系。隨著社會(huì)養(yǎng)老保險(xiǎn)覆蓋率和待遇水平不斷提高,多年實(shí)踐中存在的一些問題逐漸顯現(xiàn)。在日趨嚴(yán)峻的養(yǎng)老問題影響下,人們對(duì)自身社會(huì)養(yǎng)老保險(xiǎn)權(quán)益空前關(guān)注,其中,因漏繳、欠繳形成的社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳問題尤為突出。全文分成五個(gè)部分,第一部分“緒論”主要是闡述本文的選題來源和研究意義以及研究方法和創(chuàng)新點(diǎn),并介紹國內(nèi)外的研究現(xiàn)狀。通過對(duì)社會(huì)養(yǎng)老保險(xiǎn)發(fā)展的歷程進(jìn)行回顧和梳理,由于養(yǎng)老保險(xiǎn)制度改革中的漸進(jìn)性,導(dǎo)致了養(yǎng)老保險(xiǎn)并沒有從一開始就覆蓋全體應(yīng)參保人員,留下了較大的參�！叭笨凇�。社會(huì)成員的權(quán)利意識(shí)覺醒,提出要對(duì)過去應(yīng)繳未繳時(shí)期的養(yǎng)老保險(xiǎn)進(jìn)行“補(bǔ)交”,促使政府不得不正視養(yǎng)老保險(xiǎn)多年來因未全覆蓋而遺留的歷史“欠賬”。社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳問題并非東莞市特有現(xiàn)象,而是具有普遍性的歷史問題。第二部分是對(duì)本文中出現(xiàn)的一些主要概念的界定以及相關(guān)重要理論的概述。在本文中主要是運(yùn)用了馬克思主義社會(huì)保障理論對(duì)社會(huì)保障的主體和資金來源的本質(zhì)進(jìn)行闡述,并利用隱性債務(wù)理論作為社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳風(fēng)險(xiǎn)性的分析手段。第三部分是對(duì)東莞市社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳問題的產(chǎn)生、主要表現(xiàn)與發(fā)展趨勢的研究。通過調(diào)查研究,總結(jié)出東莞市當(dāng)前社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳問題的主要表現(xiàn)為：一、補(bǔ)繳案件的處理途徑存在爭議,補(bǔ)繳引起的勞資糾紛中存在勞動(dòng)關(guān)系管理和社會(huì)保險(xiǎn)管理責(zé)任的劃分模糊。二、由于補(bǔ)繳政策的非強(qiáng)制性,補(bǔ)繳訴求往往引發(fā)勞資雙方的經(jīng)濟(jì)補(bǔ)償糾紛。三、運(yùn)用養(yǎng)老保險(xiǎn)隱性債務(wù)理論,對(duì)補(bǔ)繳人員和正常參保人員的隱性債務(wù)進(jìn)行測算,由于前者的積累時(shí)間比后者短,得出制度未來對(duì)補(bǔ)繳人員承擔(dān)的債務(wù)要大于正常參保人員,并且債務(wù)差額隨著養(yǎng)老金支付年限延長而不斷增加。根據(jù)馬克思社會(huì)保障理論,如果不對(duì)社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳規(guī)模加以限制,不僅會(huì)對(duì)保險(xiǎn)制度發(fā)展改革產(chǎn)生影響,還可能產(chǎn)生政治穩(wěn)定和社會(huì)管理的風(fēng)險(xiǎn)性問題。四、現(xiàn)行養(yǎng)老保險(xiǎn)補(bǔ)繳政策放任經(jīng)濟(jì)補(bǔ)償協(xié)商、對(duì)制度影響評(píng)估不足和公平性缺失,導(dǎo)致補(bǔ)繳政策并未能妥善解決補(bǔ)繳糾紛,反而容易引發(fā)大規(guī)模的補(bǔ)繳訴求,對(duì)社會(huì)穩(wěn)定和經(jīng)濟(jì)發(fā)展造成危害。第四部分是對(duì)東莞市社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳問題的原因分析。本文綜合歷史、制度和現(xiàn)實(shí)等多方面對(duì)東莞市社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳的原因進(jìn)行分析。一、我國社會(huì)養(yǎng)老保險(xiǎn)制度自上世紀(jì)90年代初期建立,但由于發(fā)展中觀念定位上的問題,社會(huì)養(yǎng)老保險(xiǎn)在實(shí)踐中為經(jīng)濟(jì)發(fā)展讓道,廣覆蓋的保障體系形成較晚。同時(shí),由于參保觀念的培育一直得不到良好的社會(huì)環(huán)境土壤,根深蒂固的傳統(tǒng)養(yǎng)老觀念依然產(chǎn)生巨大影響。二、養(yǎng)老保險(xiǎn)制度的“碎片化”、城鄉(xiāng)二元設(shè)計(jì),形成了保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)的制度障礙,導(dǎo)致參保人的養(yǎng)老保險(xiǎn)權(quán)益不能有效銜接,制度改革阻力重重。多年的退保政策,加劇了對(duì)養(yǎng)老保險(xiǎn)積累的破壞,從而加大了勞動(dòng)者對(duì)補(bǔ)繳的期望。三、社會(huì)養(yǎng)老問題面臨嚴(yán)峻形勢,加上養(yǎng)老保險(xiǎn)待遇近年來持續(xù)較快的增長,引發(fā)人們對(duì)自身養(yǎng)老保險(xiǎn)權(quán)益的關(guān)注。由于行政救濟(jì)不力,造成了養(yǎng)老保險(xiǎn)侵權(quán)問題長期沉積,促使補(bǔ)繳訴求愈發(fā)強(qiáng)烈。第五部分是解決東莞市社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳問題的對(duì)策建議。針對(duì)東莞市社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳問題的表現(xiàn)和原因,本文提出了一些解決的對(duì)策建議。一、補(bǔ)繳問題是社會(huì)養(yǎng)老保險(xiǎn)制度在發(fā)展改革和實(shí)踐過程中遺留下的歷史性問題,政府負(fù)有不可推卸的責(zé)任,應(yīng)當(dāng)制訂財(cái)政支付預(yù)算,明確各級(jí)政府的出資比例,并為無養(yǎng)老金退休人員建立養(yǎng)老津貼制度,主動(dòng)償還養(yǎng)老保險(xiǎn)歷史欠賬。二、完善社會(huì)保險(xiǎn)制度改革,整合城鄉(xiāng)養(yǎng)老保險(xiǎn)體系,修復(fù)制度的“碎片化”,優(yōu)化保險(xiǎn)關(guān)系的轉(zhuǎn)移接續(xù),提高養(yǎng)老保險(xiǎn)待遇的激勵(lì)效應(yīng)。同時(shí),設(shè)立個(gè)人免繳工資下限,保障低收入群體的基本生存不因參保繳費(fèi)而受到影響。三、加大社會(huì)宣傳和對(duì)違法行為的監(jiān)察力度,提升社會(huì)保險(xiǎn)經(jīng)辦機(jī)構(gòu)的服務(wù)能力,營造良好的參保環(huán)境,不斷擴(kuò)大養(yǎng)老保險(xiǎn)的覆蓋面。四、正視歷史問題,完善社會(huì)養(yǎng)老保險(xiǎn)補(bǔ)繳政策。注意補(bǔ)繳問題中的歷史劃分,制訂統(tǒng)一的有限制的補(bǔ)繳政策,對(duì)歷史補(bǔ)繳問題集中清理,依法規(guī)范一般性違法的補(bǔ)繳行為,避免補(bǔ)繳政策對(duì)社會(huì)養(yǎng)老保險(xiǎn)制度和經(jīng)濟(jì)社會(huì)造成較大影響。
[Abstract]:Since 1984, Dongguan has carried out the social reform of the workers for the aged. After 30 years' development, it has gradually extended the coverage of pension insurance to all kinds of economic enterprises, individual business households and all workers with flexible employment, and established an integrated social pension insurance system with the coverage rate of social endowment insurance. The level of treatment has been increasing, and some problems have gradually emerged in years of practice. Under the influence of the increasingly severe old-age problem, people pay more attention to their own social pension insurance rights and interests. Among them, the problem of the payment of social endowment insurance is particularly outstanding because of the failure to pay. The whole article is divided into five parts. The first part of the "Introduction" is mainly This paper expounds the origin and significance of the topic, research method and innovation, and introduces the status of research at home and abroad. Through reviewing and combing the course of the development of social endowment insurance, the pension insurance has not been covered by all the insured persons from the beginning, because of the Gradualism in the reform of the pension insurance system. The rights consciousness of the members of the society has been awakened, and the awareness of the rights of the members of the society has been awakened, and it is proposed to make a "supplement" to the old-age insurance in the unpaid period of the past. The government has to face up to the historical "arrears" left over by the pension insurance for many years. The issue of the payment of social endowment insurance is not a peculiar phenomenon in Dongguan, but a common phenomenon. The second part is the definition of some of the main concepts in this article and the summary of relevant important theories. In this paper, the author mainly uses the theory of Marx's social security to explain the essence of social security and the essence of the source of funds, and make use of the theory of implicit debt as the supplement of social endowment insurance. The third part is the study of the problem of the payment of social endowment insurance in Dongguan, the main manifestation and the development trend. Through the investigation and research, the main manifestations of the problem of the current social endowment insurance in Dongguan are summarized as follows: one, the dispute of the remedy of the cases, and the labor disputes caused by the payment of the compensation. The division of labor relations management and the responsibility of social insurance management is blurred. Two, due to the non mandatory payment policy, the compensation appeals often lead to the economic compensation disputes between the two parties. Three, the implicit debt theory of the pension insurance is used to calculate the recessive debt of the complement and the normal participants, due to the accumulation time of the former. It is shorter than the latter, and it is concluded that the liabilities of the system in the future are greater than those of the normal participants, and the debt difference increases with the extension of the pension payment years. According to Marx's social security theory, it will not only have an impact on the development and reform of the insurance system if it does not limit the scale of the payment of the social endowment insurance. The risk of political stability and social management may arise. Four, the current policy for the payment of endowment insurance is to let the economic compensation consultation, the lack of evaluation of the system influence and the lack of fairness, which leads to the payment of the policy and the failure to settle the disputes properly. Instead, it will easily lead to a large amount of compensation appeals, and cause danger to social stability and economic development. The fourth part is the analysis of the reasons for the payment of social endowment insurance in Dongguan. This paper analyzes the reasons for the payment of social endowment insurance in Dongguan, including the comprehensive history, system and reality. One, China's social endowment insurance system was established in the early 90s of last century, but because of the problems in the development of the concept, the society At the same time, the deep-rooted traditional old-age concept still has a huge impact. Two, the "fragmentation" of the old-age insurance system and the urban and rural two yuan design have formed an insurance relationship. The institutional obstacles of the transfer and continuation have caused the pension insurance rights and interests of the insured to not be connected effectively, and the system reform has heavy resistance. For many years, the policy of reinsurance has intensified the destruction of the accumulation of pension insurance, thus increasing the expectation of the workers to make up for it. Three, the social pension problem is facing a severe situation, and the pension insurance treatment continues to be rapid in recent years. The growth has aroused people's attention to the rights and interests of their own old-age insurance. Because of the poor administrative relief, the long-term deposition of the problems of the pension insurance infringement has been caused by the fifth part is the countermeasures and suggestions to solve the problem of the payment of the social endowment insurance in Dongguan. Because of this, this article puts forward some countermeasures and suggestions. First, the problem is the historical problem left by the social endowment insurance system in the process of development reform and practice. The government bears the unshirkable responsibility. It should formulate the financial payment budget, clear the proportion of the government at all levels, and establish the pension allowance for the retirees without pension. System, actively reimbursement of the historical arrears of pension insurance. Two, improve the social insurance system reform, integrate the urban and rural endowment insurance system, repair the "fragmentation" of the system, optimize the transfer of insurance relations, improve the incentive effect of the pension insurance treatment. At the same time, set up individual exemption salary lower limit, guarantee the basic survival of the low-income group is not the reference. Three, increase social publicity and supervision of illegal activities, improve the service capacity of social insurance agencies, create a good environment for insurance, and constantly expand the coverage of pension insurance. Four, look at historical problems and improve the policy of social endowment insurance. One has a restrictive policy of overpayment, centrally clearing up the issue of historical compensation, standardizing the compensation for general illegal activities in accordance with the law, and avoiding the greater impact of the policy on the social endowment insurance system and the economy and the society.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67

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3 李大洪;養(yǎng)老保險(xiǎn)的法律途徑[N];遼寧日?qǐng)?bào);2007年

4 王更;全市養(yǎng)老保險(xiǎn)擴(kuò)面工作成效顯著[N];石家莊日?qǐng)?bào);2007年

5 高麗;以人為本是做好養(yǎng)老保險(xiǎn)的根基[N];延安日?qǐng)?bào);2007年

6 通訊員 宗國邋潘涓;我市建立企業(yè)養(yǎng)老保險(xiǎn)征繳聯(lián)席會(huì)議制度[N];菏澤日?qǐng)?bào);2008年

7 張志芳;我市養(yǎng)老保險(xiǎn)擴(kuò)面工作提前實(shí)現(xiàn)“過半”目標(biāo)[N];張家界日?qǐng)?bào);2008年

8 記者 張春昌;全市村干部養(yǎng)老保險(xiǎn)工作會(huì)議召開[N];天水日?qǐng)?bào);2008年

9 記者 馮雪玉 通訊員 喬鳳春 王艷麗;巴林左旗 1.72萬名在職職工享受養(yǎng)老保險(xiǎn)[N];內(nèi)蒙古日?qǐng)?bào)(漢);2009年

10 記者 張俊德;我市村干部養(yǎng)老保險(xiǎn)實(shí)現(xiàn)全覆蓋[N];張掖日?qǐng)?bào);2009年

相關(guān)博士學(xué)位論文 前10條

1 孟慶平;養(yǎng)老保險(xiǎn)市場化改革：國際經(jīng)驗(yàn)與中國政策選擇[D];山東大學(xué);2008年

2 段家喜;養(yǎng)老保險(xiǎn)制度中的政府行為研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2005年

3 馬云超;交易費(fèi)用視角下的養(yǎng)老保險(xiǎn)流動(dòng)性損失研究[D];西北大學(xué);2015年

4 胡勁松;社會(huì)保障基本公共服務(wù)均等化研究[D];華中師范大學(xué);2015年

5 戚曉明;新型農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)需求研究[D];南京農(nóng)業(yè)大學(xué);2012年

6 王愛華;基于領(lǐng)取系數(shù)的農(nóng)民工養(yǎng)老保險(xiǎn)城鄉(xiāng)轉(zhuǎn)續(xù)路徑研究[D];遼寧大學(xué);2015年

7 張松;中國人口老齡化背景下的養(yǎng)老保險(xiǎn)研究[D];吉林大學(xué);2009年

8 張璐琴;我國養(yǎng)老保險(xiǎn)制度與勞資分配比例的協(xié)調(diào)[D];暨南大學(xué);2009年

9 劉蕾;城鄉(xiāng)社會(huì)養(yǎng)老保險(xiǎn)均等化研究[D];山東大學(xué);2010年

10 張倩;典型國家公務(wù)員養(yǎng)老保險(xiǎn)比較及其對(duì)中國的啟示[D];華中科技大學(xué);2010年

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1 靳曉葉;上海養(yǎng)老保險(xiǎn)制度變遷及經(jīng)濟(jì)學(xué)分析（1978-2005）[D];上海師范大學(xué);2008年

2 王倩;養(yǎng)老保險(xiǎn)影響勞動(dòng)者工作流動(dòng)的研究[D];中國海洋大學(xué);2007年

3 劉勇;法文化視野中的中德養(yǎng)老保險(xiǎn)制度比較研究[D];山西大學(xué);2007年

4 崔燕;中日養(yǎng)老保險(xiǎn)制度的法社會(huì)學(xué)解讀[D];山西大學(xué);2008年

5 姚艮華;我國社會(huì)養(yǎng)老保險(xiǎn)均等化研究[D];浙江財(cái)經(jīng)學(xué)院;2008年

6 楊洋;養(yǎng)老保險(xiǎn)制度的財(cái)務(wù)可持續(xù)研究[D];上海社會(huì)科學(xué)院;2009年

7 王媛;我國農(nóng)民參加農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)影響因素分析[D];山東大學(xué);2009年

8 王學(xué)麗;我國養(yǎng)老保險(xiǎn)基金的籌集研究[D];山西財(cái)經(jīng)大學(xué);2009年

9 崔婕;關(guān)于統(tǒng)籌我國城鄉(xiāng)養(yǎng)老保險(xiǎn)的研究[D];華東師范大學(xué);2011年

10 顏志生;農(nóng)村社會(huì)養(yǎng)老保險(xiǎn)適度水平研究[D];暨南大學(xué);2011年

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本文編號(hào)：2017481