本文選題：養(yǎng)老保險(xiǎn)制度 + 雙軌制��； 參考：《陜西師范大學(xué)》2016年碩士論文

【摘要】：隨著《國(guó)務(wù)院關(guān)于機(jī)關(guān)事業(yè)單位工作人員養(yǎng)老保險(xiǎn)制度改革的決定》這一養(yǎng)老保險(xiǎn)制度改革“頂層設(shè)計(jì)”的出臺(tái)以及各省具體改革方案的公布,眾多學(xué)者持續(xù)多年傾注精力的理論探究,終于迎來了一次最具實(shí)質(zhì)性的現(xiàn)實(shí)回應(yīng)。養(yǎng)老保險(xiǎn)制度作為社會(huì)保障體系的重要組成部分,是再分配的重要途徑和方式,承載著保障社會(huì)公平的核心價(jià)值訴求。因此從制度的頂層設(shè)計(jì)到制度的實(shí)施,如何處理公平與效率的關(guān)系以便實(shí)現(xiàn)從制度安排上的形式公平到養(yǎng)老待遇上的實(shí)質(zhì)公平是在當(dāng)前并軌制改革過程中極有必要深入研究的重要議題。本文在闡釋養(yǎng)老保險(xiǎn)制度的理論基礎(chǔ)上,以公平與效率的價(jià)值互動(dòng)和平衡為主線,通過溯源我國(guó)多軌制、碎片化的養(yǎng)老保險(xiǎn)制度的并軌歷程,在考察域外雙軌制改革實(shí)踐的基礎(chǔ)上,深入思考我國(guó)機(jī)關(guān)事業(yè)單位工作人員養(yǎng)老金并軌中存在的問題、成因及解決途徑,以期追求我國(guó)養(yǎng)老保險(xiǎn)制度改革創(chuàng)新及完善的實(shí)現(xiàn)與實(shí)踐性超越,從而推動(dòng)這一問題理論研究的深入和實(shí)踐上獲得更多關(guān)注,使其進(jìn)一步完善,最終推進(jìn)并軌制改革創(chuàng)新的正確實(shí)施及發(fā)展。正文共分四章：第一章,我國(guó)養(yǎng)老保險(xiǎn)制度改革的歷史變遷�；仡櫜⑹崂砦覈�(guó)歷次養(yǎng)老保險(xiǎn)制度改革的歷史進(jìn)程,試圖為當(dāng)下改革面臨的現(xiàn)實(shí)挑戰(zhàn)提供一種歷史路徑的闡釋與解讀。將養(yǎng)老保險(xiǎn)制度并軌改革這一具體的措施與歷史改革經(jīng)驗(yàn)有機(jī)聯(lián)系起來,并穿透不同歷史時(shí)期改革措施背后承載的價(jià)值訴求,力求從深層次揭示我國(guó)社會(huì)養(yǎng)老保障體系存在的問題,為下文的理論分析提供現(xiàn)實(shí)語境。第二章,我國(guó)養(yǎng)老保險(xiǎn)制度改革過程中存在問題及反思。結(jié)合第二章對(duì)改革歷史的梳理,總結(jié)出我國(guó)在養(yǎng)老保險(xiǎn)制度的并軌改革中長(zhǎng)期存在的問題,同時(shí)立足機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)制度并軌改革的最新進(jìn)展,以此為視角對(duì)該問題進(jìn)行反思和分析。第三章,養(yǎng)老保險(xiǎn)制度的理論基礎(chǔ)及域外雙軌制改革實(shí)踐。承接上文有關(guān)養(yǎng)老保險(xiǎn)制度改革的歷史變遷及存在問題,沿著從實(shí)踐問題到理論分析,從國(guó)內(nèi)現(xiàn)狀到域外經(jīng)驗(yàn)的思路,緊扣公平與效率兩種價(jià)值理念在改革的頂層設(shè)計(jì)與實(shí)施過程中的有效貫徹這一分析方法。圍繞養(yǎng)老制度的內(nèi)在價(jià)值機(jī)理及其表達(dá)方式,結(jié)合我國(guó)養(yǎng)老保險(xiǎn)制度運(yùn)作的特殊國(guó)情及改革需求,對(duì)改革先行國(guó)家和地區(qū)的養(yǎng)老保險(xiǎn)制度改革進(jìn)行批判式的吸收借鑒。第四章,我國(guó)養(yǎng)老保險(xiǎn)制度并軌改革的實(shí)施。在國(guó)家及地方層面的并軌改革方案陸續(xù)出臺(tái)后,之前那種大而化之的改革必要性研究已無更多價(jià)值。我國(guó)養(yǎng)老保險(xiǎn)制度改革行至今日已經(jīng)處于關(guān)鍵的攻堅(jiān)克難時(shí)期,制度層面的并軌方案能夠在重重阻力之下順利推出已屬不易。因此本章對(duì)改革方案在具體實(shí)施過程中如何細(xì)化、如何讓制度設(shè)計(jì)所傳達(dá)的價(jià)值理念能夠在具體運(yùn)行過程中得以彰顯,避免在解決歷史遺留問題的同時(shí)留下新的遺留問題等方面進(jìn)行更為深入思考與探討。
[Abstract]:With the decision of the State Council on the reform of the old-age insurance system for staff and institutions in institutions and institutions, the introduction of the "top level design" for the reform of the pension insurance system and the publication of the specific reform programs of the provinces, many scholars have continued to devote their energy to the theoretical exploration for many years, and finally ushered in a most substantive realistic response. As an important part of the social security system, the system is an important way and way of redistribution, carrying the core value demands of social equity. Therefore, from the top of the system to the implementation of the system, how to deal with the relationship between fairness and efficiency in order to realize the substantive justice from the form of the system to the pension treatment. On the basis of explaining the theory of the endowment insurance system, this article is based on the interaction and balance of the value of fairness and efficiency, and through the tracing of the multi track system of our country and the course of the fragmented pension system, and examining the basis of the practice of the double track system in the foreign countries. On the basis of this, we think deeply about the problems, causes and ways to solve the existing problems, causes and solutions of the staff pension in our institutions and institutions, in order to pursue the innovation and perfection of the pension insurance system in our country and to improve the practical and practical transcendence, so as to further improve the theoretical research of this problem and make it more perfect. The text is divided into four chapters: the first chapter, the historical changes of the reform of the pension insurance system in China, reviews and combs the historical process of the reform of the old-age insurance system in our country, and tries to provide a historical interpretation and interpretation for the realistic challenges facing the present reform. The concrete measures of the reform of the system and the historical reform experience are organically linked and penetrated the value demands behind the reform measures in different historical periods, and strive to reveal the existing problems of the social security system in our country, and provide the actual context for the theoretical analysis below. The second chapter, the reform of China's pension insurance system. There are problems and reflection in the process. Combining the second chapters with the history of reform, we summarize the problems that exist for a long time in the reform of the pension insurance system in China. At the same time, it is based on the latest progress in the reform of the pension system in the institutions and institutions. In this way, the third chapter, the pension insurance system, is carried out. The theoretical basis of the degree and the reform practice of the double track system abroad. To undertake the historical changes and existing problems concerning the reform of the pension insurance system above, follow the ideas of the domestic situation to the extraterritorial experience from the practical problems to the theoretical analysis, and the effective implementation of the two values of equity and efficiency in the top level design and implementation of the reform. On the basis of the intrinsic value mechanism and expression mode of the pension system and the special conditions of the operation of the pension insurance system in China and the demand for reform, the reform of the old-age insurance system in the first countries and regions of the reform is critically absorbed. The fourth chapter is the implementation of the reform of the old insurance system in China. After the reform of the local level, there is no more value in the previous research on the necessity of the reform. The reform of the pension system in China has been in a critical period of hard struggle, and it is difficult for the system level to be successfully launched under heavy resistance. How to refine the scheme in the concrete implementation process, how to let the value concept conveyed by the system design can be demonstrated in the specific operation process, and to avoid further thinking and Discussion on solving the problems left over by the history and leaving the new legacy problems.

【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F842.67

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