本文選題：職業(yè)養(yǎng)老金　切入點(diǎn)：比較分析　出處：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：在全球人口老齡化不斷上漲趨勢(shì)的推動(dòng)下,社會(huì)大眾對(duì)養(yǎng)老問(wèn)題已經(jīng)變得不再陌生。為了減輕政府養(yǎng)老負(fù)擔(dān),緩解社會(huì)養(yǎng)老危機(jī)的問(wèn)題,職業(yè)養(yǎng)老金在我國(guó)多層次養(yǎng)老保障體系中慢慢開(kāi)始發(fā)揮著越來(lái)越重要的作用。在養(yǎng)老保險(xiǎn)體系的三駕馬車中,職業(yè)養(yǎng)老金居于“第二支柱”的位置。中國(guó)的企業(yè)年金和職業(yè)年金都屬于職業(yè)養(yǎng)老金的范疇;在美國(guó)養(yǎng)老保障系統(tǒng)中,職業(yè)養(yǎng)老金由公共部門和私人部門兩個(gè)方面共同組成。其中中國(guó)企業(yè)年金自上世紀(jì)90年代開(kāi)始建立以來(lái),初步得到較好發(fā)展,但從現(xiàn)階段來(lái)看依然處在起步、摸索時(shí)期,其前景不容樂(lè)觀;新出臺(tái)的針對(duì)機(jī)關(guān)事業(yè)單位的職業(yè)年金,暫時(shí)仍處于改革的探索階段。相比較美國(guó)職業(yè)養(yǎng)老金的發(fā)展,我國(guó)企業(yè)年金無(wú)論是在參保人數(shù)、基金規(guī)模、GDP的占比上,還是在企業(yè)參與度、覆蓋率、稅收優(yōu)惠等方面都存在著巨大差距,比起美國(guó)還有很大的提升空間;新出臺(tái)的職業(yè)年金也在給付模式的選擇、繳費(fèi)方式、計(jì)發(fā)方法、替代率等問(wèn)題上存在著亟待解決和完善的一些實(shí)質(zhì)問(wèn)題。如何有效學(xué)習(xí)和借鑒先進(jìn)經(jīng)驗(yàn),從國(guó)際上職業(yè)養(yǎng)老金發(fā)展比較成熟和發(fā)達(dá)的國(guó)家中積累總結(jié),就顯得尤為重要。鑒于我國(guó)國(guó)情和社會(huì)保障制度的差異,如何在總結(jié)國(guó)外先進(jìn)經(jīng)驗(yàn)的同時(shí)又充分尊重我國(guó)的國(guó)情和目前職業(yè)養(yǎng)老金發(fā)展的現(xiàn)狀,成為職業(yè)養(yǎng)老金探索的重要課題。基于以上的背景分析和比較,本文選取了最早提出職業(yè)養(yǎng)老金制度的美國(guó),起步較晚的我國(guó)企業(yè)年金和最新提出的職業(yè)年金作為主要調(diào)查對(duì)象,采用歷史分析和比較研究的方法,深層次挖掘建立職業(yè)養(yǎng)老金的規(guī)律性經(jīng)驗(yàn)和教訓(xùn),從而來(lái)探討和借鑒我國(guó)建立職業(yè)養(yǎng)老金制度的模式。
[Abstract]:Driven by the rising trend of global population aging, the public has become no stranger to the problem of the aged. In order to alleviate the burden on the government to provide for the aged and ease the problem of the social pension crisis, Occupational pension is slowly beginning to play a more and more important role in the multi-level old-age security system of our country. In the troika of the old-age insurance system, Occupational pensions are in the "second pillar" position. China's occupational pension and occupational pension belong to the category of occupational pensions; in the United States pension system, Occupational pensions are made up of both the public sector and the private sector. Since the establishment of the Chinese enterprise pension in -10s, it has initially developed well, but at this stage, it is still in its infancy. The prospect is not optimistic; the new occupational annuity for government institutions is still in the exploratory stage of reform for the time being. Compared with the development of occupational pensions in the United States, no matter the number of people participating in occupational pensions in China, In terms of the share of GDP in the size of the fund, there is still a huge gap in terms of enterprise participation, coverage, tax benefits, and so on. Compared with the United States, there is still a lot of room for improvement. The newly introduced occupational pension is also choosing the mode of payment and the way of payment. There are some essential problems that need to be solved and perfected on the problems of calculation and distribution method, substitution rate, etc. How to learn and learn from advanced experience effectively, and accumulate and summarize from the mature and developed countries of international occupational pension development, In view of the differences between China's national conditions and the social security system, how to sum up the advanced experience of foreign countries while fully respecting the situation of our country and the current situation of the development of occupational pension, Based on the above background analysis and comparison, this paper selects the first proposed occupational pension system in the United States, The late start of the occupational pension and the newly proposed occupational pension as the main object of investigation, using historical analysis and comparative research methods, deep excavation of the establishment of occupational pension rules and lessons, In order to explore and learn from the establishment of occupational pension system in China.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F841.67

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