【摘要】：近年來,隨著我國經(jīng)濟(jì)的高速發(fā)展,人們經(jīng)濟(jì)生活發(fā)生了翻天覆地的變化,社會保障事業(yè)也日漸引起了社會各界的高度重視,職工養(yǎng)老保險制度是社會保障制度的重要組成部分,他的建立與發(fā)展關(guān)系著百姓切身利益,盡管由于歷史等原因形成的退休養(yǎng)老金“雙軌制”與當(dāng)時我國的國情相符合,但“雙軌制”所導(dǎo)致的弊端也越來越明顯。因此,進(jìn)行養(yǎng)老金“雙軌制”改革已是大勢所趨,萬事開頭難,2015年國務(wù)院發(fā)布的《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》,走出了職工養(yǎng)老保險“并軌制”最為困難也最為關(guān)鍵的一步。所以,我們應(yīng)該抓住這一歷史契機(jī),希望能夠把基本養(yǎng)老保險、職業(yè)年金和企業(yè)年金的多層次制度同步發(fā)展起來,縮小機(jī)關(guān)事業(yè)單位和企業(yè)養(yǎng)老金待遇差距,實現(xiàn)機(jī)關(guān)事業(yè)單位與企業(yè)養(yǎng)老保險制度的并軌與銜接,更是實現(xiàn)社會的公平和正義。本文從歷史和現(xiàn)實角度出發(fā),通過查閱國內(nèi)外相關(guān)文獻(xiàn),收集整理部分專家的前期研究成果,在全面梳理我國職工養(yǎng)老保險制度發(fā)展的歷史沿革的基礎(chǔ)上,闡述“并軌制”的內(nèi)涵,在初步的社會調(diào)查的輔助下,分析我國機(jī)關(guān)事業(yè)單位和企業(yè)養(yǎng)老保險制度并軌存在的有利條件、阻力及其原因,同時,通過對美國職工養(yǎng)老保險制度和我國職工養(yǎng)老保險制度的分析比較,借鑒美國的改革經(jīng)驗,總結(jié)出我國職工養(yǎng)老保險制度并軌的思路和方向。這對于統(tǒng)籌解決當(dāng)前輿論關(guān)注的熱點(diǎn)問題,維護(hù)社會穩(wěn)定,促進(jìn)經(jīng)濟(jì)社會健康發(fā)展,豐富我國職工養(yǎng)老保險改革理論具有一定的現(xiàn)實意義。
[Abstract]:In recent years, with the rapid development of our country's economy, people's economic life has undergone tremendous changes, and the cause of social security has gradually attracted great attention from all walks of life in the society. The employee pension insurance system is an important part of the social security system, its establishment and development is related to the vital interests of the common people, although the "two-track system" of retirement pension formed by history and other reasons is consistent with the national conditions of our country at that time. But the malpractice that "double track system" causes is also more and more obvious. Therefore, carrying out the reform of the "two-track system" of pensions has become a general trend, and everything is difficult to begin with. In 2015, the State Council issued the decision on the Reform of the Endowment Insurance system for staff in organs and institutions. It is the most difficult and key step to get out of the "parallel system" of employee pension insurance. Therefore, we should seize this historical opportunity and hope that the multi-level system of basic old-age insurance, occupational annuity and enterprise annuity can be developed simultaneously, so as to narrow the gap in pension treatment between institutions and enterprises. To realize the combination and connection of the institution and enterprise endowment insurance system is to realize the fairness and justice of the society. From the point of view of history and reality, this paper collects and arranges the preliminary research results of some experts by consulting the relevant literatures at home and abroad, and on the basis of comprehensively combing the historical evolution of the development of the staff and workers' pension insurance system in our country, This paper expounds the connotation of "parallel system", with the aid of preliminary social investigation, analyzes the favorable conditions, resistance and its causes of the combination of the old-age insurance system of institutions and enterprises in China, and at the same time, Through the analysis and comparison between the old-age insurance system of American workers and those of our country, this paper draws lessons from the reform experience of the United States, and sums up the thinking and direction of the integration of the old-age insurance system of staff and workers in China. It is of practical significance to solve the hot issues concerned by public opinion, to maintain social stability, to promote the healthy development of economy and society, and to enrich the theory of pension insurance reform for workers and workers in China.
【學(xué)位授予單位】：南京航空航天大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F842.67

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 高菊貞;;事業(yè)單位人性化養(yǎng)老保險制度分析[J];勞動保障世界;2015年S1期

2 林義;何沛;;OECD國家公職人員差異化養(yǎng)老保險制度的經(jīng)驗[J];行政管理改革;2015年05期

3 吳建超;;我國社會保險基金管理的主要問題[J];時代金融;2015年06期

4 ;《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》解讀[J];山東人力資源和社會保障;2015年Z1期

5 林寶;;延遲退休年齡對養(yǎng)老金資金平衡的影響[J];財經(jīng)問題研究;2014年12期

6 彭劍波;;《社會保險法》在實施過程中存在的主要問題和建議[J];法制與經(jīng)濟(jì);2014年10期

7 馬凱旋;侯風(fēng)云;;美國養(yǎng)老保險制度演進(jìn)及其啟示[J];山東大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2014年03期

8 黃少濱;楊艷歌;呂天陽;;基于核密度估計的參保人員繳費(fèi)基數(shù)核定方法研究[J];管理評論;2013年04期

9 劉濟(jì)萍;;企業(yè)職工基本養(yǎng)老保險繳費(fèi)基數(shù)申報存在的問題及改進(jìn)意見[J];職業(yè);2011年30期

10 高君;夏麗霞;;毛澤東社會保障思想的當(dāng)代價值[J];學(xué)術(shù)論壇;2011年02期

，

本文編號：2470119