【摘要】：在人口老齡化的大背景下，我國養(yǎng)老保險基金需求加大，已經(jīng)出現(xiàn)了巨大的給付缺口，制度的可持續(xù)性面臨著巨大的挑戰(zhàn)。我國的養(yǎng)老保險制度體系亟待改革完善，打破城鄉(xiāng)二元結(jié)構(gòu)和城鎮(zhèn)雙軌制的碎片局面，提高統(tǒng)籌層次。其中事業(yè)單位的養(yǎng)老保險由于替代率高、財政負(fù)擔(dān)過重，成為改革的對象。 國務(wù)院2008年通過了《事業(yè)單位工作人員養(yǎng)老保險制度改革試點方案》，山西省作為五個改革的試點之一，肩負(fù)著為事業(yè)單位養(yǎng)老保險制度改革探索出路的重任，，但是目前山西省事業(yè)單位養(yǎng)老保險改革進程緩慢，改革成效不明顯。主要原因是改革存在著兩方面的爭議：一是公平性，公務(wù)員沒有被劃入改革的范圍，導(dǎo)致了事業(yè)單位工作人員的不滿情緒。二是工資福利剛性，由于改革的方向是向城鎮(zhèn)企業(yè)職工養(yǎng)老制度靠攏，意味著事業(yè)單位原有80%左右的養(yǎng)老保險金替代率將下降到40%至50%，但養(yǎng)老保險金具有剛性，造成了改革的阻力。 從具體的影響因素來看，包括制度間的銜接問題，例如與《教師法》存在沖突；公平性問題，企業(yè)與事業(yè)單位和事業(yè)單位與機關(guān)之間的待遇差距在不斷擴大；替代率問題，替代率的下降將直接導(dǎo)致事業(yè)單位退休人員晚年生活質(zhì)量的下降；財政負(fù)擔(dān)的分擔(dān)問題，財政部門和社會保險機構(gòu)三種分擔(dān)方式?jīng)]有合理的分解財政資金壓力。 事業(yè)單位養(yǎng)老保險的改革是勢在必行的，其中的替代率下降問題可以利用“統(tǒng)籌+個人”賬戶的優(yōu)勢，通過個人賬戶基金的市場化運營，彌補替代率的損失。針對改革中的問題，應(yīng)從公平、資金、監(jiān)管三大角度提出解決的對策，一是統(tǒng)一繳發(fā)標(biāo)準(zhǔn)、統(tǒng)一政策規(guī)定、統(tǒng)一改革對象，促進養(yǎng)老保險金平穩(wěn)過渡；二是確立個人賬戶和職業(yè)年金的市場化運營，拓寬投資渠道，放寬比例限制，加強專業(yè)人才的培養(yǎng)，實現(xiàn)基金投資的保值增值；三是選擇合理的投資監(jiān)管模式，健全相關(guān)法律法規(guī)，建立完善信息披露制度，保證改革工作的順利推進。
[Abstract]:Under the background of aging population, the demand for pension insurance funds in China has increased, and there has been a huge gap in payment. The sustainability of the system is facing a huge challenge. The endowment insurance system of our country needs to be reformed and perfected urgently, to break the fragment situation of dual structure between urban and rural areas and urban dual track system, and to raise the overall planning level. The pension insurance of institutions becomes the object of reform because of its high substitution rate and excessive financial burden. In 2008, the State Council adopted the "pilot Plan for the Reform of the Pension Insurance system for the staff of Public institutions". As one of the five pilot reforms, Shanxi Province is shouldering the heavy task of exploring a way out for the reform of the pension insurance system of public institutions. But at present Shanxi province institution endowment insurance reform progress is slow, the reform effect is not obvious. The main reason is that the reform has two aspects of controversy: first, fairness, civil servants have not been included in the scope of the reform, resulting in the dissatisfaction of the staff of public institutions. The second is the rigidity of wages and benefits. Since the direction of the reform is to move closer to the old-age system for urban enterprise workers, it means that the replacement rate of the original 80% or so of pension insurance funds in institutions will be reduced to 40% to 50%, but the old-age insurance benefits are rigid. It created resistance to reform. From the point of view of specific influencing factors, including the problems of convergence between systems, such as conflicts with the teacher's Law; fairness issues, the gap of treatment between enterprises and institutions is widening; the problem of substitution rate, The decrease of substitution rate will directly lead to the decline in the quality of life of retired persons in public institutions in their later years; the problem of sharing the financial burden and the three ways of sharing financial departments and social insurance institutions do not reasonably decompose the pressure of financial funds. The reform of pension insurance in institutions is imperative. The problem of decreasing substitution rate can make up for the loss of substitution rate by taking advantage of the advantages of "overall individual" account and through the market-oriented operation of personal account fund. In view of the problems in the reform, the countermeasures should be put forward from the perspectives of fairness, capital and supervision. One is to unify the standard of payment and issuance, to unify the policy, to unify the object of reform, and to promote the smooth transition of pension insurance. Second, to establish the market-oriented operation of personal accounts and occupational pensions, to broaden investment channels, to relax the restrictions on proportion, to strengthen the training of professionals, and to maintain and increase the value of fund investments; third, to select a reasonable investment supervision model. Improve relevant laws and regulations, establish and improve the information disclosure system to ensure the smooth progress of the reform work.
【學(xué)位授予單位】：山西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.67

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