【摘要】：在當(dāng)代社會(huì)保障體系中,科學(xué)合理、可持續(xù)發(fā)展的養(yǎng)老保險(xiǎn)制度對推動(dòng)社會(huì)發(fā)展、促進(jìn)社會(huì)和諧、穩(wěn)定就業(yè)市場、改善民生有著至關(guān)重要的作用。但目前我國養(yǎng)老保險(xiǎn)“雙軌制”的現(xiàn)實(shí)困境,一方面會(huì)造成不同的群體從繳費(fèi)到受益之間的明顯差別。機(jī)關(guān)、事業(yè)單位退休職工養(yǎng)老水平遠(yuǎn)高于企業(yè)退休職工,近年來這種矛盾越發(fā)突出,甚至變得集中和尖銳起來;另一方面,在不同機(jī)關(guān)事業(yè)單位內(nèi)部之間的退休金負(fù)擔(dān)存在“畸輕畸重”的現(xiàn)象,甚至出現(xiàn)負(fù)擔(dān)重的單位的退休人員待遇發(fā)放難以為繼的情況。在這種形勢下,國務(wù)院于2015年1月14日發(fā)布《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》,表明我國養(yǎng)老保險(xiǎn)制度“雙軌制”改革首次在全國鋪開。國務(wù)院于2015年4月初出臺(tái)《機(jī)關(guān)事業(yè)單位職業(yè)年金辦法》,更加細(xì)致地明確了改革的相關(guān)配套措施。本文基于以上兩個(gè)相關(guān)文件,系統(tǒng)梳理了我國機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)的歷史發(fā)展進(jìn)程,并對烏魯木齊市機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)改革的必要性和可行性進(jìn)行了總結(jié)分析,闡述當(dāng)前烏魯木齊市改革的現(xiàn)實(shí)狀況,發(fā)現(xiàn)在改革過程中不可避免地會(huì)遇到的一些難題及其成因。針對發(fā)現(xiàn)的問題,提出了相應(yīng)的解決辦法。如為了解決財(cái)政壓力大的問題,可以成立專業(yè)化的投資運(yùn)營機(jī)構(gòu),多渠道籌措資金;為兌現(xiàn)“中人”退休后待遇不降低的承諾,可以通過調(diào)整過渡性養(yǎng)老金的待遇系數(shù)來控制退休金替代率的方法等;針對基礎(chǔ)信息建設(shè)問題,提出健全經(jīng)辦管理服務(wù)體系;針對職業(yè)年金問題,提出科學(xué)規(guī)定計(jì)發(fā)月數(shù),暢通企業(yè)和職業(yè)年金間的轉(zhuǎn)換渠道;針對單位內(nèi)部人員情況復(fù)雜,改革對象情緒制約等問題,提出健全基礎(chǔ)服務(wù)設(shè)施等對策措施。
[Abstract]:In the contemporary social security system, the sustainable development of the endowment insurance system plays an important role in promoting social development, promoting social harmony, stabilizing the employment market and improving people's livelihood. But at present, the dilemma of "double track" pension insurance in our country, on the one hand, will cause obvious difference between payment and benefit of different groups. The pension level of retired staff and workers in organs and institutions is much higher than that of retired employees in enterprises. In recent years, this contradiction has become more and more prominent, and even become centralized and sharp. On the other hand, there is a phenomenon of "abnormally light and heavy" pension burden within different organs and institutions, and even the payment of retirees' treatment in units with heavy burdens is difficult to sustain. In this situation, on January 14, 2015, the State Council issued the decision on the Reform of the Endowment Insurance system for the staff of the organs and institutions, which indicates that the reform of the "dual track" system of the old-age insurance system in China is being carried out for the first time in the whole country. In early April, 2015, the State Council promulgated the measures of Occupational annuity for Organ and Institution, and made clear in more detail the relevant supporting measures for the reform. Based on the above two related documents, this paper systematically combs the historical development process of the old-age insurance of the government and institutions in our country, and summarizes and analyzes the necessity and feasibility of the reform of the old-age insurance for the organs and institutions in Urumqi. This paper expounds the current situation of the reform in Urumqi, and finds out that some difficult problems and their causes will inevitably be encountered in the course of reform. In view of the discovered problems, the corresponding solutions are put forward. For example, in order to solve the problem of great financial pressure, we can set up specialized investment and operation institutions and raise funds through various channels; In order to realize the promise of "middle person" after retirement, we can control the replacement rate of pension by adjusting the treatment coefficient of transitional pension, and so on, aiming at the problem of basic information construction, this paper puts forward to perfect the system of management and service, and so on. Aiming at the problem of occupational annuity, this paper puts forward the scientific regulation of the number of months to be issued, unblocked the conversion channels between enterprises and occupational pension, and puts forward some countermeasures such as perfecting the basic service facilities in view of the complex situation of the personnel inside the unit, the emotional restriction of the reform object, and so on.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F842.67

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