【摘要】：養(yǎng)老保險制度作為社會保障體系的重要組成部分，其制度的完善和發(fā)展得到了黨和國家的高度關(guān)注。近些年來，中國所實(shí)行的養(yǎng)老保險制度雖然取得了一定的成績，但是隨著市場經(jīng)濟(jì)的不斷發(fā)展，中國養(yǎng)老保險制度的改革面臨諸多困難和挑戰(zhàn)。 近幾年，中國政府陸續(xù)出臺了關(guān)于企業(yè)退休人員養(yǎng)老待遇提高方案和事業(yè)單位養(yǎng)老保險制度改革的方案，著力減小雙軌制所產(chǎn)生的差距，努力實(shí)現(xiàn)養(yǎng)老保險制度公平化,正是在這樣的深化改革中，使養(yǎng)老保險雙軌制于2015年1月4日走到了盡頭。2015年1月14日，國務(wù)院發(fā)布《國務(wù)院關(guān)于機(jī)關(guān)事業(yè)單位工作人員養(yǎng)老保險制度改革的決定》決定從2014年10月1日起對機(jī)關(guān)事業(yè)單位工作人員養(yǎng)老保險制度進(jìn)行改革，機(jī)關(guān)事業(yè)單位實(shí)行社會統(tǒng)籌與個人賬戶相結(jié)合的基本養(yǎng)老保險制度，由單位和個人共同繳費(fèi)。這標(biāo)志著存在了近20年的養(yǎng)老金“雙軌制”的終結(jié)，今后，近4000萬機(jī)關(guān)事業(yè)單位人員將和企業(yè)職工一樣都要繳納養(yǎng)老金。然而，由于養(yǎng)老保險并軌制改革才剛剛起步，雙軌制遺留的各種弊端和諸多難題仍然存在，養(yǎng)老保險并軌制改革依然還有很多遺留的老問題亟待解決，例如沒有真正建立多層次、多元化的養(yǎng)老保險新模式；養(yǎng)老保險資金大部分依然要靠政府財(cái)政支出從而給政府帶來更沉重的負(fù)擔(dān)等等。 本文從四個部分對中國養(yǎng)老保險雙軌制改革進(jìn)行了論述：第一部分對養(yǎng)老保險制度的相關(guān)概念進(jìn)行了界定；第二部分結(jié)合中國養(yǎng)老保險制度的發(fā)展歷程，揭示了中國養(yǎng)老保險雙規(guī)制存在的問題，并進(jìn)一步闡述其原因；第三部分通過研究國外養(yǎng)老保險制度的特點(diǎn)，得出對中國養(yǎng)老保險制度改革的啟示；第四部分通過結(jié)合目前中國養(yǎng)老保險雙軌制改革的階段性特征，并提出相關(guān)的對策及建設(shè)性意見，，渴望這種研究和探討能對中國養(yǎng)老保障制度的改革、完善和發(fā)展提供理論上的支持和借鑒。
[Abstract]:As an important part of the social security system, the improvement and development of the old-age insurance system has been highly concerned by the Party and the country. In recent years, the pension insurance system in China has made some achievements, but with the continuous development of the market economy, the reform of the pension insurance system in China is facing many difficulties and challenges. In recent years, the Chinese government has successively introduced plans to improve the pension treatment of retired enterprise personnel and reform the pension insurance system in institutions, making great efforts to reduce the gap created by the two-track system and to make the pension insurance system more equitable. It was in this deepening reform that the two-track pension system came to an end on January 4, 2015. On January 14, 2015, The State Council has issued the "decision of the State Council on the Reform of the Old-age Insurance system for personnel of organs and institutions", which has decided to reform the old-age insurance system for personnel of government institutions and institutions from October 1, 2014. The basic old-age insurance system, which combines social planning and individual accounts, shall be paid jointly by units and individuals. This marks the end of the "double track" pension system which has existed for nearly 20 years. In the future, nearly 40 million government institutions and institutions will have to pay their pensions as employees of enterprises. However, as the reform of the parallel system of old-age insurance has only just begun, there are still many drawbacks and many difficulties left over by the dual-track system, and there are still many old problems left over in the reform of the system of the parallel system of the old-age insurance. For example, there is no real establishment of multi-level, diversified new mode of old-age insurance; Pension funds are still largely dependent on government spending to bring a heavier burden on the government and so on. This article has carried on the elaboration from four parts to the Chinese old-age insurance dual track system reform: the first part has carried on the definition to the pension insurance system related concept; The second part combines the development course of China's endowment insurance system, reveals the existing problems of the double regulation of China's endowment insurance, and further expounds its reasons; The third part through the study of the characteristics of foreign pension insurance system, draw inspiration to the reform of China's endowment insurance system; In the fourth part, by combining the stage characteristics of the current reform of the two-track system of China's old-age insurance, and putting forward relevant countermeasures and constructive suggestions, the author longs for this kind of research and discussion on the reform of China's old-age security system. Improve and develop to provide theoretical support and reference.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F842.67

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