【摘要】：上世紀(jì)九十年代,為順應(yīng)國(guó)家計(jì)劃經(jīng)濟(jì)體制向市場(chǎng)經(jīng)濟(jì)體制轉(zhuǎn)軌的要求,我國(guó)在全國(guó)城鎮(zhèn)企業(yè)中先行建立了社會(huì)統(tǒng)籌和個(gè)人賬戶相結(jié)合的基本養(yǎng)老保險(xiǎn)制度,實(shí)現(xiàn)了單位保障向社會(huì)保障的轉(zhuǎn)變。迫于改革阻力,公務(wù)員的養(yǎng)老保險(xiǎn)未納入改革范圍。隨著改革開放的不斷深入,“雙軌制養(yǎng)老”的弊端越來越明顯,由此導(dǎo)致的養(yǎng)老金差距過大,引發(fā)了一系列社會(huì)問題,極大的影響了社會(huì)公平。 從改革實(shí)踐及理論研究上來看,我國(guó)的公務(wù)員養(yǎng)老制度既滯后于當(dāng)前經(jīng)濟(jì)的發(fā)展需要又滯后于整個(gè)社會(huì)保障體系的構(gòu)建。改革公務(wù)員的養(yǎng)老保險(xiǎn)實(shí)現(xiàn)雙軌向單軌的轉(zhuǎn)變已成為當(dāng)前廣泛達(dá)成的共識(shí)。 本文以社會(huì)保障專業(yè)理論為基礎(chǔ),通過查閱國(guó)內(nèi)外相關(guān)文獻(xiàn)資料,發(fā)掘了我國(guó)公務(wù)員養(yǎng)老保險(xiǎn)制度現(xiàn)存的一些問題,這包括養(yǎng)老權(quán)利與責(zé)任的不對(duì)等,財(cái)政的壓力,勞動(dòng)市場(chǎng)的影響以及社會(huì)輿論的反應(yīng)。通過跟進(jìn)相關(guān)事業(yè)單位改革實(shí)踐的進(jìn)程,和最新的具有代表性的深圳市改革實(shí)例,對(duì)比綜合分析得出公務(wù)員養(yǎng)老保險(xiǎn)改革的難點(diǎn),并針對(duì)難點(diǎn)提出過渡期及長(zhǎng)遠(yuǎn)展望的分階段性的路徑選擇意見。 本文分為五個(gè)部分進(jìn)行了論述。第一部分提出問題,包括論文選題的背景和意義,以及國(guó)內(nèi)外的研究現(xiàn)狀和將要用到的研究方法。第二部分是為論文的論證過程提供經(jīng)濟(jì)學(xué)和管理學(xué)的相關(guān)理論依據(jù)。第三部分是分析我國(guó)公務(wù)員養(yǎng)老保險(xiǎn)亟待改革的現(xiàn)狀和存在的制度缺陷。第四部分是分析既往改革實(shí)踐經(jīng)驗(yàn)同時(shí)得出改革的難點(diǎn)所在。第五部分是鑒于改革不可能一步到位的現(xiàn)實(shí)情況,提出漸進(jìn)式改革的構(gòu)想,同時(shí)給出過渡期及長(zhǎng)期展望的政策選擇意見。
[Abstract]:In the 1990s, in order to meet the requirements of the transition from the national planned economy system to the market economy system, China first established the basic old-age insurance system combining social overall planning with individual accounts in urban enterprises throughout the country, and realized the transformation from unit security to social security. Forced by the resistance of reform, the pension insurance of civil servants is not included in the scope of reform. With the deepening of reform and opening up, the drawbacks of "two-track pension" are becoming more and more obvious, resulting in a large pension gap, resulting in a series of social problems, greatly affecting social equity. From the point of view of reform practice and theoretical research, the pension system of civil servants in our country lags behind the needs of the current economic development and the construction of the whole social security system. It has become a widely agreed consensus to reform the pension insurance of civil servants to realize the transformation from two tracks to one track. Based on the theory of social security specialty, this paper explores some existing problems in the pension insurance system of civil servants in China by consulting the relevant literature at home and abroad, including the inequality of pension rights and responsibilities, financial pressure, the influence of the labor market and the response of public opinion. By following up the process of reform practice of relevant public institutions and the latest representative examples of Shenzhen reform, this paper compares and comprehensively analyzes the difficulties of the reform of civil service pension insurance, and puts forward some suggestions on the phased path choice of transition period and long-term prospect in view of the difficulties. This paper is divided into five parts to discuss. The first part puts forward the questions, including the background and significance of the topic, as well as the research status at home and abroad and the research methods to be used. The second part provides the relevant theoretical basis of economics and management for the argumentation process of the paper. The third part is to analyze the current situation and existing system defects of civil servant pension insurance in our country. The fourth part is to analyze the previous reform practice experience and get the difficulties of the reform at the same time. In the fifth part, in view of the fact that the reform can not be put in place in one step, the idea of gradual reform is put forward, and the policy options of transition period and long-term prospect are given at the same time.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D630.3;F842.67

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