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I摘要机关事业单位养老保险制度是整个社会保障体系的重要组成部分。我国现行机关事业单位退休办法是计划经济体制下的产物,曾对于保障离退休人员的基本生活、维护社会稳定起到积极的作用。为建立健全社会主义市场经济体制,应对我国人口加速老龄化的难题,改革现有离退休制度,建立符合国情和社会主义市场经济体制要求的机关事业单位养老保险制度,对维护社会稳定和经济正常运行至关重要。从1994年开始,国家在28个省市陆续开展了机关事业单位养老保险改革的试点,但改革情况并不如人意,各地自行制定的试点方案各不相同。至今改革仍停留在试点阶段,未出台统一的机关事业单位养老保险制度。机关事业单位养老保险制度改革的相对滞后,不仅影响了我国统一养老保险制度的建立,制约了全国统一劳动力市场的形成,而且不能消化人口老龄化带来的巨大社会风险,国家财政负担越来越重,影响了社会经济的健康持续和谐发展。本文运用历史分析法和比较分析法,在广泛查阅社会专家的著作、文章的基础上,通过总结试点省市经验教训,对比国外公职人员养老保险制度,结合我国实际,对我国机关事业单位养老保险制度改革进行了探索分析,并在此基础上提出如何构建适合当前我国国情的机关事业单位养老保险制度的建议。鉴于“名义帐户”制能较好解决转型成本的显著优势,将其引入机关事业单位养老保险制度的构建中,并对制度的具体安排做了详细描述与分析。关键词:机关事业单位养老保险制度名义帐户改革IIAbstractTheendowmentinsurancesystemofthegovernmentpublicinstitutionsisanimportantcomponentofthewholesocialsecuritysystem.Asaresultofthepastplaneconomy,ithadplayedthepositiveroleofmaintenanceofatolerablelifefortheretired,stabilityofthewholesociety.Torebuiltthesocialistmarketeconomyandtryingtosolvetheproblemofpeopleacceleratingageing,itisimportanttoreformthepresentsystemofretiredforstabilityofsocietyandthedevelopmentofeconomy.Since1994,thegovernmenthasmadeaserieloftrialreformenceontheendowmentinsurancesystemofthegovernmentpublicinstitutionsin28disticts.Buttheresultofreformenceisdisappointingandthesettlementofthisreformenceisvaried.Thelaggingoftheendowmentinsurancesystemofthegovernmentpublicinstitutions,hasrestrictedtheformingofanationwideunifiedlabormarketaswellasthedevelopmentandcompletionofthewholesocialsecuritysystem.Atthesametime,theformersystemcannotdigesttherisksofthepeopleacceleratingageingandthefinanceburdencetoinfluencethehealthyandharmoniousdevelopmentofeconomy.Assimilatingthemeritsfrombothdemesticandoverseassociologicalliteraturesandarticles,comparingthediversityofvarioussystems,summing-uptheexperienceofimplementsinmanydistricts,thisthesis,onthebaseofhistoricalanalysisandcomparativelyanalyze,istryingtoexploretheperseofthereformenceontheendowmentinsurancesystemofthegovernmentpublicinstitutions(GPI)andtoelucidatethenewconstructiveadvicewhichisservetheturnofournation'ssituation.Whereasthenominalaccountsystemispreferablytothecostoftransform,theapplyingofitinthestructurereformenceontheendowmentinsurancesystemofGPIisofprominence.Thesubstanceplanningandanalyzedescribingareindetails.Keywords:governmentpublicinstitutionstheendowmentinsurancesystemnominalaccountreformIII目录摘要..............................................................................................................................................IAbstract..........................................................................................................................................II第一章绪言.............................................................................................................................11.1选题由来及研究价值.......................................................................................................11.1.1建立机关事业单位养老保险制度的必要性和现实意义.....................................11.1.2机关事业单位养老保险制度改革的可行性分析.................................................21.2现行机关事业单位退休保障制度的历史、现状与问题...............................................31.2.1机关事业单位退休保障制度的历史.....................................................................31.2.2机关事业单位退休保障制度的现状.....................................................................31.2.3机关事业单位退休保障制度的主要特点...........................................................31.2.4机关事业单位退休保障制度存在的问题.............................................................41.3本论文研究方法及写作思路...........................................................................................4第二章机关事业单位养老保险制度改革的探索.....................................................................62.1机关事业单位养老保险制度改革的基本原则...............................................................62.1.1与国家经济发展水平相适应的原则.....................................................................62.1.2新的养老保险制度应与企业养老保险制度相衔接原则.....................................62.1.3新老制度相互衔接,保证制度间平稳过渡原则.................................................62.1.4机关与事业单位养老保险的一元性原则.............................................................62.1.5多支柱、多层次的养老保险体制.........................................................................72.1.6权利和义务相统一原则.........................................................................................72.2我国机关事业单位养老保险制度试点的情况分析.......................................................72.2.1试点现状与成绩.....................................................................................................72.2.2试点地区存在的问题.............................................................................................82.2.3我国机关事业单位养老保险制度的改革滞留在试点阶段的原因分析.............92.3国外典型国家公务员养老保险制度及对我国的启示..................................................102.3.1典型国家公务员养老保险制度比较...................................................................102.3.2国外公务员养老保险制度的特点.......................................................................122.3.3国外公务员养老保险制度存在的问题...............................................................132.3.4对我国的启示...............................................................................................
本文标题:浅析我国机关事业单位养老保险制度
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