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公务员养老保险制度改革的难点及路径研究

发布时间:2019-06-27 12:43
【摘要】:上世纪九十年代,为顺应国家计划经济体制向市场经济体制转轨的要求,我国在全国城镇企业中先行建立了社会统筹和个人账户相结合的基本养老保险制度,实现了单位保障向社会保障的转变。迫于改革阻力,公务员的养老保险未纳入改革范围。随着改革开放的不断深入,“双轨制养老”的弊端越来越明显,由此导致的养老金差距过大,引发了一系列社会问题,极大的影响了社会公平。 从改革实践及理论研究上来看,我国的公务员养老制度既滞后于当前经济的发展需要又滞后于整个社会保障体系的构建。改革公务员的养老保险实现双轨向单轨的转变已成为当前广泛达成的共识。 本文以社会保障专业理论为基础,通过查阅国内外相关文献资料,发掘了我国公务员养老保险制度现存的一些问题,这包括养老权利与责任的不对等,财政的压力,劳动市场的影响以及社会舆论的反应。通过跟进相关事业单位改革实践的进程,和最新的具有代表性的深圳市改革实例,对比综合分析得出公务员养老保险改革的难点,并针对难点提出过渡期及长远展望的分阶段性的路径选择意见。 本文分为五个部分进行了论述。第一部分提出问题,包括论文选题的背景和意义,以及国内外的研究现状和将要用到的研究方法。第二部分是为论文的论证过程提供经济学和管理学的相关理论依据。第三部分是分析我国公务员养老保险亟待改革的现状和存在的制度缺陷。第四部分是分析既往改革实践经验同时得出改革的难点所在。第五部分是鉴于改革不可能一步到位的现实情况,提出渐进式改革的构想,同时给出过渡期及长期展望的政策选择意见。
[Abstract]:In the 1990s, in order to meet the requirements of the transition from the national planned economy system to the market economy system, China first established the basic old-age insurance system combining social overall planning with individual accounts in urban enterprises throughout the country, and realized the transformation from unit security to social security. Forced by the resistance of reform, the pension insurance of civil servants is not included in the scope of reform. With the deepening of reform and opening up, the drawbacks of "two-track pension" are becoming more and more obvious, resulting in a large pension gap, resulting in a series of social problems, greatly affecting social equity. From the point of view of reform practice and theoretical research, the pension system of civil servants in our country lags behind the needs of the current economic development and the construction of the whole social security system. It has become a widely agreed consensus to reform the pension insurance of civil servants to realize the transformation from two tracks to one track. Based on the theory of social security specialty, this paper explores some existing problems in the pension insurance system of civil servants in China by consulting the relevant literature at home and abroad, including the inequality of pension rights and responsibilities, financial pressure, the influence of the labor market and the response of public opinion. By following up the process of reform practice of relevant public institutions and the latest representative examples of Shenzhen reform, this paper compares and comprehensively analyzes the difficulties of the reform of civil service pension insurance, and puts forward some suggestions on the phased path choice of transition period and long-term prospect in view of the difficulties. This paper is divided into five parts to discuss. The first part puts forward the questions, including the background and significance of the topic, as well as the research status at home and abroad and the research methods to be used. The second part provides the relevant theoretical basis of economics and management for the argumentation process of the paper. The third part is to analyze the current situation and existing system defects of civil servant pension insurance in our country. The fourth part is to analyze the previous reform practice experience and get the difficulties of the reform at the same time. In the fifth part, in view of the fact that the reform can not be put in place in one step, the idea of gradual reform is put forward, and the policy options of transition period and long-term prospect are given at the same time.
【学位授予单位】:西南交通大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:D630.3;F842.67

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