本文選題：事業(yè)單位　切入點(diǎn)：養(yǎng)老保險(xiǎn)制度改革　出處：《福建農(nóng)林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度是整個(gè)社會(huì)養(yǎng)老保險(xiǎn)制度的重要組成部分。事業(yè)單位養(yǎng)老保險(xiǎn)制度的發(fā)展和完善對(duì)事業(yè)單位工作人員養(yǎng)老保障權(quán)益的實(shí)現(xiàn)有著深刻的意義，同時(shí)也對(duì)中國(guó)基本養(yǎng)老保險(xiǎn)制度的可持續(xù)發(fā)展和改革進(jìn)程有著深遠(yuǎn)的影響。廣東省事業(yè)單位養(yǎng)老保險(xiǎn)制度改革走在其他省份的前列，其高速發(fā)展的經(jīng)濟(jì)環(huán)境也為養(yǎng)老保險(xiǎn)制度改革提供良好的經(jīng)濟(jì)支撐，，研究廣東省事業(yè)單位養(yǎng)老保險(xiǎn)制度改革將極大地推動(dòng)我國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的進(jìn)程。本文以廣東省事業(yè)單位養(yǎng)老保險(xiǎn)作為案例分析。主要內(nèi)容有： 第一章引言。介紹選題背景、目的、意義及事業(yè)單位的含義。通過研究廣東省事業(yè)單位養(yǎng)老保險(xiǎn)制度改革，剖析改革進(jìn)程中存在的問題，提出與之相應(yīng)的解決方案，豐富了我國(guó)事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的理論基礎(chǔ)，加強(qiáng)事業(yè)單位工作人員的社會(huì)保險(xiǎn)權(quán)益的法律保護(hù)，并為其他省份事業(yè)單位養(yǎng)老保險(xiǎn)制度的改革提供可靠的借鑒。事業(yè)單位目前可以分成以下三類：從事社會(huì)公益活動(dòng)的事業(yè)單位、行使行政職能的事業(yè)單位、實(shí)行企業(yè)化管理的事業(yè)單位。本文所指的事業(yè)單位均指從事社會(huì)公益活動(dòng)的事業(yè)單位。 第二章介紹廣東省事業(yè)單位養(yǎng)老保險(xiǎn)制度改革歷程和現(xiàn)狀。《事業(yè)單位工作人員養(yǎng)老保險(xiǎn)制度改革試點(diǎn)方案》實(shí)施五年，幾乎毫無進(jìn)展。《試點(diǎn)方案》在實(shí)施過程中遭遇多方面的阻力，并分析產(chǎn)生阻力的原因，闡述了廣東省事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的難點(diǎn)和方向。 第三章廣東省事業(yè)單位養(yǎng)老保險(xiǎn)制度改革存在的問題。分析在改革過程中存在的一些歷史遺留問題，指出在現(xiàn)行模式下，存在繳費(fèi)和待遇脫節(jié)、繳費(fèi)沒有完全反應(yīng)工資水平等問題，以及這些問題所帶來的消極后果。然后分析老齡化對(duì)養(yǎng)老保險(xiǎn)產(chǎn)生的壓力以及養(yǎng)老基金的保值增值問題。最后談到了養(yǎng)老金的并規(guī)所帶來的困難。 第四章廣東省事業(yè)單位養(yǎng)老保險(xiǎn)制度改革的對(duì)策分析。根據(jù)第三章提到的問題，提出相應(yīng)的解決對(duì)策：（1）從事公益活動(dòng)的事業(yè)單位養(yǎng)老保險(xiǎn)制度的建立要從我國(guó)的實(shí)際出發(fā)，建立多元化的養(yǎng)老保險(xiǎn)體系。（2）延遲退休解決老齡化對(duì)養(yǎng)老保險(xiǎn)產(chǎn)生的壓力。（3）建立多元化、市場(chǎng)化、國(guó)際化的養(yǎng)老基金投資體系，保證養(yǎng)老金的保值增值。（4）實(shí)行職業(yè)年金制度來化解養(yǎng)老金并軌中的阻力。分析對(duì)策后，對(duì)全文做出總結(jié)，提出結(jié)論和展望。
[Abstract]:The endowment insurance system of our country's institutions is an important part of the whole social endowment insurance system. The development and perfection of the pension insurance system of the institutions has profound significance for the realization of the pension protection rights and interests of the staff of the institutions. At the same time, it also has a profound impact on the sustainable development and reform process of China's basic old-age insurance system. The reform of the old-age insurance system of public institutions in Guangdong Province is in the forefront of other provinces. Its rapidly developing economic environment also provides a good economic support for the reform of the old-age insurance system. The research on the reform of the old-age insurance system of the institutions in Guangdong Province will greatly promote the process of the reform of the old-age insurance system of the institutions in our country. This paper takes the pension insurance of the institutions in Guangdong Province as a case study. The main contents are as follows:. The first chapter introduces the background, purpose, significance and the meaning of the institution. By studying the reform of the pension insurance system of the public institution in Guangdong province, the paper analyzes the problems existing in the reform process, and puts forward the corresponding solutions. It has enriched the theoretical basis for the reform of the pension insurance system of public institutions, strengthened the legal protection of the social insurance rights and interests of the staff of public institutions, They can be classified into the following three categories: institutions engaged in social public welfare activities, institutions performing administrative functions, Institutions that are managed as enterprises. Institutions referred to in this paper are institutions engaged in social welfare activities. The second chapter introduces the course and current situation of the reform of pension insurance system for public institutions in Guangdong Province. The pilot Plan for the Reform of the Pension Insurance system for staff of institutions is implemented for five years. Almost no progress has been made. In the course of implementation, the pilot program has encountered many kinds of resistance, and analyzed the causes of the resistance, and expounded the difficulties and direction of the reform of pension insurance system in Guangdong Province. The third chapter analyzes the problems existing in the reform of the pension insurance system of the public institutions in Guangdong Province, and points out that in the current mode, there is a disconnection between payment and treatment. Payment does not fully reflect issues such as wage levels, And the negative consequences of these problems. Then it analyzes the pressure of aging on pension insurance and the maintenance and appreciation of pension funds. Finally, it discusses the difficulties caused by pension regulations. The fourth chapter analyzes the countermeasures of the reform of the pension insurance system of the public institutions in Guangdong Province. According to the problems mentioned in the third chapter, the corresponding solutions are put forward: (1) the establishment of the pension insurance system of the institutions engaged in public welfare activities should proceed from the reality of our country. Establishing a diversified pension insurance system. (2) delaying retirement to solve the pressure of aging on pension insurance. (3) establishing a diversified, market-oriented and international pension fund investment system, To ensure the maintenance and increment of the pension, the occupational annuity system is implemented to resolve the resistance in the pension system. After analyzing the countermeasures, the paper summarizes the full text and puts forward the conclusions and prospects.
【學(xué)位授予單位】：福建農(nóng)林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.67

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