事業(yè)單位養(yǎng)老制度改革法律問題研究
發(fā)布時(shí)間：2019-05-29 03:23
【摘要】：一直以來我國(guó)事業(yè)單位工作人員實(shí)行的是由國(guó)家財(cái)政全額負(fù)擔(dān)退休金的退休制度,這與企業(yè)職工實(shí)行由國(guó)家、單位和個(gè)人三方承擔(dān)的養(yǎng)老保險(xiǎn)制度存在很大的差異,這也俗稱養(yǎng)老制度的“雙軌制”現(xiàn)象。隨著社會(huì)的不斷發(fā)展進(jìn)步,這一現(xiàn)象已逐漸引發(fā)社會(huì)成員之間的矛盾,影響社會(huì)公平的實(shí)現(xiàn)。因此,對(duì)事業(yè)單位養(yǎng)老制度的改革已成為社會(huì)歷史發(fā)展的必然趨勢(shì)。而改革又關(guān)系著我國(guó)三千多萬事業(yè)單位工作人員的切身利益,在一定意義上直接影響著我國(guó)社會(huì)保障制度改革的進(jìn)程與可持續(xù)發(fā)展問題。法律制度的完善能夠保障事業(yè)單位養(yǎng)老改革順利進(jìn)行。因此,本文對(duì)事業(yè)單位養(yǎng)老制度改革法律問題的研究既屬于熱點(diǎn)問題,同時(shí)也具有較強(qiáng)的現(xiàn)實(shí)意義。本文采用文獻(xiàn)分析法,對(duì)事業(yè)單位養(yǎng)老法律制度的發(fā)展歷程進(jìn)行歸納梳理,并指出現(xiàn)有養(yǎng)老制度存在的問題；跨學(xué)科研究了在事業(yè)單位養(yǎng)老制度改革中所涉及的社會(huì)學(xué)、經(jīng)濟(jì)學(xué)與法律交叉的內(nèi)容；通過比較分析法,分析了德國(guó)、瑞典、新加坡和智利的養(yǎng)老保險(xiǎn)制度及其法律規(guī)定的內(nèi)容,為我國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)法律制度的確定提供借鑒作用；最后提出了對(duì)我國(guó)事業(yè)單位實(shí)行養(yǎng)老保險(xiǎn)法律制度的相關(guān)建議。正文分為五個(gè)部分：第一部分,筆者對(duì)我國(guó)事業(yè)單位養(yǎng)老制度發(fā)展的歷史沿革進(jìn)行了梳理。該部分介紹了建國(guó)以來不同時(shí)期我國(guó)事業(yè)單位養(yǎng)老制度的法律規(guī)定,體現(xiàn)了企業(yè)與事業(yè)單位養(yǎng)老制度歷經(jīng)的分分合合。第二部分,筆者就目前我國(guó)事業(yè)單位實(shí)行退休制度存在的問題進(jìn)行了分析。從退休的條件、養(yǎng)老待遇、財(cái)政負(fù)擔(dān)等方面分析了退休制度的特點(diǎn)。提出現(xiàn)行退休制度導(dǎo)致了社會(huì)公平難以實(shí)現(xiàn)、人才流動(dòng)呈單向性、國(guó)家財(cái)政負(fù)擔(dān)壓力較大以及事業(yè)單位內(nèi)部資源合理配置受到影響的問題。第三部分,筆者就以上提出的問題進(jìn)行了理論和實(shí)踐分析。包括從法社會(huì)學(xué)、法哲學(xué)、法經(jīng)濟(jì)學(xué)三個(gè)角度對(duì)存在問題進(jìn)行詳細(xì)分析。并且對(duì)2008年國(guó)家推行事業(yè)單位養(yǎng)老保險(xiǎn)制度改革試點(diǎn)過程中存在的問題進(jìn)行分析,為今后改革的順利進(jìn)行提供理論依據(jù)和實(shí)踐經(jīng)驗(yàn)。第四部分,筆者對(duì)四個(gè)國(guó)家的養(yǎng)老保險(xiǎn)法律制度進(jìn)行了歸納分析,包括最先建立社會(huì)保障制度的德國(guó),推行“名義賬戶”的瑞典,獨(dú)具特色的新加坡中央公積金制度以及實(shí)行養(yǎng)老金完全積累制的智利。通過對(duì)四個(gè)國(guó)家不同的養(yǎng)老保險(xiǎn)法律制度的研究,實(shí)現(xiàn)對(duì)建立和完善我國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)法律制度的借鑒作用。第五部分,筆者在前文系統(tǒng)論述的基礎(chǔ)上,提出了完善事業(yè)單位養(yǎng)老保險(xiǎn)法律制度的建議。既從宏觀角度構(gòu)建自上而下完善的法律體系,又對(duì)事業(yè)單位養(yǎng)老保險(xiǎn)法律制度提出了具體建議,包括確立養(yǎng)老保險(xiǎn)的籌資和計(jì)發(fā)方式、完善基金投資運(yùn)營(yíng)的法律規(guī)定和健全基金的監(jiān)督機(jī)制等。促進(jìn)事業(yè)單位養(yǎng)老保險(xiǎn)法律制度的日益完善,為事業(yè)單位養(yǎng)老保險(xiǎn)制度改革提供法律保障。筆者希望通過本文的論述,可以為我國(guó)目前事業(yè)單位養(yǎng)老保險(xiǎn)法律制度的構(gòu)建和完善提供理論借鑒及建議,促進(jìn)改革順利進(jìn)行,并為社會(huì)公平的實(shí)現(xiàn)和構(gòu)建和諧社會(huì)貢獻(xiàn)微薄之力。
[Abstract]:It is also known as the "double-track system" of the old-age system. With the development of the society, this phenomenon has gradually led to the contradiction between the members of society and the realization of social equity. Therefore, the reform of the old-age system of the public institution has become the inevitable trend of the development of the social history. And the reform is related to the vital interests of the staff of more than three million units in our country, which directly influences the process of the reform of the social security system and the sustainable development of our country. The perfection of the legal system can guarantee the smooth progress of the institution's pension reform. Therefore, the research on the reform of the institution's pension system is not only a hot issue, but also has a strong practical significance. This paper, by means of the literature analysis, summarizes the development of the legal system of the old-age pension, and points out the existing problems in the existing pension system, and studies the contents of the sociology, economics and the law that are involved in the reform of the institution's pension system. By means of comparative analysis, the contents of the old-age insurance system of Germany, Sweden, Singapore and Chile and their legal provisions are analyzed, which provide a reference for the establishment of the legal system of the endowment insurance in our country. Finally, the author puts forward some suggestions on the legal system of the old-age insurance for public institutions in our country. The text is divided into five parts: first part, the author sorts out the history of the development of the old-age pension system in our country. This part introduces the legal provisions of the old-age pension system of the public institutions in different times since the founding of the People's Republic of China, which reflects the division of the old-age system of the enterprise and the public institution. In the second part, the author analyzes the existing problems of the system of retirement in our country. The characteristics of the retirement system are analyzed from the aspects of the conditions of retirement, the treatment of the aged and the financial burden. The author puts forward that the current retirement system has led to the problems that the social equity is difficult to realize, the flow of the talents is unidirectional, the pressure of the financial burden of the state is large, and the allocation of the internal resources of the institution is affected. In the third part, the author makes a theoretical and practical analysis on the above-mentioned problems. It includes the following three aspects: the sociology of law, the law philosophy and the law economics. Moreover, the paper analyzes the problems existing in the reform of the system of the old-age insurance system in the country in 2008, and provides the theoretical basis and practical experience for the smooth progress of the reform. In the fourth part, the author sums up the legal system of the old-age insurance in four countries, including the first Germany to establish the social security system, the Sweden of the "nominal account", the unique Singapore Central Provident Fund system and the Chile with the full accumulation of the old-age pension. The study on the legal system of the old-age insurance in four countries can be used as a reference for the establishment and perfection of the legal system of the endowment insurance in our country. The fifth part, on the basis of the above-mentioned system, put forward the suggestion of improving the legal system of the endowment insurance of the institution. This paper, from the macro point of view, constructs the perfect legal system from the top to bottom, and puts forward some concrete suggestions on the legal system of the endowment insurance of the public institution, including the establishment of the fund-raising and the payment method of the old-age insurance, the law of improving the fund investment and the supervision mechanism of the sound fund, etc. To promote the perfection of the legal system of the endowment insurance of the public institution, provide the legal guarantee for the reform of the endowment insurance system of the public institution. The author hopes to provide the theoretical reference and suggestions for the construction and improvement of the endowment insurance legal system in our country, to promote the smooth progress of the reform, and to make a modest contribution to the realization of social equity and the construction of a harmonious society.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.182.3
本文編號(hào)：2487597
[Abstract]:It is also known as the "double-track system" of the old-age system. With the development of the society, this phenomenon has gradually led to the contradiction between the members of society and the realization of social equity. Therefore, the reform of the old-age system of the public institution has become the inevitable trend of the development of the social history. And the reform is related to the vital interests of the staff of more than three million units in our country, which directly influences the process of the reform of the social security system and the sustainable development of our country. The perfection of the legal system can guarantee the smooth progress of the institution's pension reform. Therefore, the research on the reform of the institution's pension system is not only a hot issue, but also has a strong practical significance. This paper, by means of the literature analysis, summarizes the development of the legal system of the old-age pension, and points out the existing problems in the existing pension system, and studies the contents of the sociology, economics and the law that are involved in the reform of the institution's pension system. By means of comparative analysis, the contents of the old-age insurance system of Germany, Sweden, Singapore and Chile and their legal provisions are analyzed, which provide a reference for the establishment of the legal system of the endowment insurance in our country. Finally, the author puts forward some suggestions on the legal system of the old-age insurance for public institutions in our country. The text is divided into five parts: first part, the author sorts out the history of the development of the old-age pension system in our country. This part introduces the legal provisions of the old-age pension system of the public institutions in different times since the founding of the People's Republic of China, which reflects the division of the old-age system of the enterprise and the public institution. In the second part, the author analyzes the existing problems of the system of retirement in our country. The characteristics of the retirement system are analyzed from the aspects of the conditions of retirement, the treatment of the aged and the financial burden. The author puts forward that the current retirement system has led to the problems that the social equity is difficult to realize, the flow of the talents is unidirectional, the pressure of the financial burden of the state is large, and the allocation of the internal resources of the institution is affected. In the third part, the author makes a theoretical and practical analysis on the above-mentioned problems. It includes the following three aspects: the sociology of law, the law philosophy and the law economics. Moreover, the paper analyzes the problems existing in the reform of the system of the old-age insurance system in the country in 2008, and provides the theoretical basis and practical experience for the smooth progress of the reform. In the fourth part, the author sums up the legal system of the old-age insurance in four countries, including the first Germany to establish the social security system, the Sweden of the "nominal account", the unique Singapore Central Provident Fund system and the Chile with the full accumulation of the old-age pension. The study on the legal system of the old-age insurance in four countries can be used as a reference for the establishment and perfection of the legal system of the endowment insurance in our country. The fifth part, on the basis of the above-mentioned system, put forward the suggestion of improving the legal system of the endowment insurance of the institution. This paper, from the macro point of view, constructs the perfect legal system from the top to bottom, and puts forward some concrete suggestions on the legal system of the endowment insurance of the public institution, including the establishment of the fund-raising and the payment method of the old-age insurance, the law of improving the fund investment and the supervision mechanism of the sound fund, etc. To promote the perfection of the legal system of the endowment insurance of the public institution, provide the legal guarantee for the reform of the endowment insurance system of the public institution. The author hopes to provide the theoretical reference and suggestions for the construction and improvement of the endowment insurance legal system in our country, to promote the smooth progress of the reform, and to make a modest contribution to the realization of social equity and the construction of a harmonious society.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.182.3
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 鄭秉文;;事業(yè)單位養(yǎng)老金改革路在何方[J];河北經(jīng)貿(mào)大學(xué)學(xué)報(bào);2009年05期
，本文編號(hào)：2487597
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