發(fā)布時間：2018-09-16 20:40

【摘要】：隨著人口老齡化的到來，老有所養(yǎng)、老有所依，成為人人關(guān)心的話題。由于歷史、經(jīng)濟、社會、文化等多重因素的影響，我國的養(yǎng)老保險制度表現(xiàn)出其在特殊發(fā)展背景下的復(fù)雜性：制度林立，城鄉(xiāng)二元，待遇差異，這些都嚴重違背了社會保障的公平性這一內(nèi)在屬性。對此，，國家的歷次重要會議都從不同角度不同程度提出了未來社會保障的改革方略。十八屆三中全會通過的《中共中央關(guān)于全面深化改革若干重大問題的決定》提出“建立更加公平可持續(xù)的社會保障制度”,明確了下一步改革的目標。 城鄉(xiāng)一體化的養(yǎng)老保險制度應(yīng)該是一個多層次的養(yǎng)老保險體系，包含基于公民身份的統(tǒng)一的基本養(yǎng)老保險制度，基于地域的附加養(yǎng)老保險制度和基于職業(yè)的補充養(yǎng)老保險制度。在我國當前這一時點上，根據(jù)養(yǎng)老保險改革發(fā)展的進程，對未來的改革發(fā)展提出一個合理的路徑設(shè)想具有理論和現(xiàn)實雙重意義。本文綜合運用了文獻綜述，比較分析、歸納總結(jié)等方法。在對現(xiàn)有的研究成果和理論基礎(chǔ)加以闡述之后，通過具體描述山西省養(yǎng)老保險的現(xiàn)狀，對城鄉(xiāng)養(yǎng)老保險制度進行比較分析，得出城鄉(xiāng)差異的養(yǎng)老保險制度所帶來的問題。之后，選擇分析了國內(nèi)外典型國家地區(qū)養(yǎng)老保險的發(fā)展歷程，總結(jié)出可取的經(jīng)驗。最后，本文針對城鄉(xiāng)差異所導(dǎo)致的問題，在汲取典型地區(qū)經(jīng)驗的基礎(chǔ)上，對我國城鄉(xiāng)一體化養(yǎng)老保險制度的構(gòu)建提出一條適用性強，可操作性強的養(yǎng)老保險改革發(fā)展路徑。
[Abstract]:With the arrival of the aging population, the security of the elderly, old age has become a topic of concern to everyone. Because of the influence of many factors, such as history, economy, society, culture and so on, the endowment insurance system of our country shows its complexity under the special development background: the system is numerous, the urban and rural areas are dualistic, the treatment is different, These all seriously violate the inherent attribute of social security fairness. In view of this, every important meeting of our country has put forward the reform strategy of social security in the future from different angles and different degrees. The decision of the CPC Central Committee on deepening the Reform in an All-round way, adopted by the third Plenary session of the 18th CPC Central Committee, puts forward "establishing a more equitable and sustainable social security system", and clarifies the goal of the next step of reform. Urban and rural integrated pension insurance system should be a multi-level pension insurance system, including a unified basic endowment insurance system based on citizenship, an additional endowment insurance system based on geographical area and a supplementary old-age insurance system based on occupation. At this point in our country, according to the process of the reform and development of the old-age insurance, it is of both theoretical and practical significance to put forward a reasonable path assumption for the future reform and development. In this paper, the methods of literature review, comparative analysis, induction and summary are used synthetically. After expounding the existing research results and theoretical basis, through the specific description of the current situation of pension insurance in Shanxi Province, the comparative analysis of the urban and rural old-age insurance system is carried out, and the problems brought by the urban-rural difference pension insurance system are obtained. After that, the paper analyzes the development course of endowment insurance in typical countries and regions at home and abroad, and sums up the desirable experience. Finally, aiming at the problems caused by the difference between urban and rural areas, based on the experience of typical regions, this paper puts forward a path to the reform and development of the pension insurance system in China, which has strong applicability and maneuverability.
【學(xué)位授予單位】：山西財經(jīng)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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