【摘要】：徐州市政府在2015年的政府工作報(bào)告中將啟動(dòng)機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)并軌改革作為下一年的重點(diǎn)工作目標(biāo),為保證徐州市此次改革的順利進(jìn)行提供了保障。徐州作為一座老工業(yè)城市,養(yǎng)老保險(xiǎn)體制在改革前存在空賬運(yùn)轉(zhuǎn)、不同群體養(yǎng)老待遇差距較大、財(cái)政承受能力不強(qiáng)等問題,意味著此次養(yǎng)老并軌改革困難重重。通過對徐州市養(yǎng)老并軌改革成本的測算,并結(jié)合EVIEWS軟件對徐州市財(cái)政規(guī)模的預(yù)測,發(fā)現(xiàn)徐州市改革開始后將會(huì)面臨新的困境:轉(zhuǎn)軌成本和經(jīng)濟(jì)增速下滑會(huì)在短期內(nèi)導(dǎo)致徐州市財(cái)政的壓力增大;而改革后使得“中人”的待遇計(jì)算公式中的相關(guān)參數(shù)改變,會(huì)引起“中人”尤其是“大齡中人”的養(yǎng)老替代率下降,利益受損勢必會(huì)引起相關(guān)群體的強(qiáng)烈抵制,容易造成改革中期養(yǎng)老費(fèi)用的拖欠從而影響改革的過渡;職業(yè)年金由于缺乏強(qiáng)有力的法律政策支持,加之社會(huì)對于職業(yè)年金作用和地位的認(rèn)識相當(dāng)不足會(huì)使得職業(yè)年金的建立受到阻礙;徐州市在養(yǎng)老基金增值保值方面的做法較為落后,企業(yè)年金覆蓋面窄且增值保值能力弱側(cè)面反映出對機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)的運(yùn)營管理能力也會(huì)較弱,這對財(cái)政形成了另一方面的壓力。通過對徐州市改革前養(yǎng)老保險(xiǎn)存在的問題以及改革后會(huì)面臨的困境的動(dòng)態(tài)把握,以徐州市政府的角度提出如下建議:增加政府財(cái)政的轉(zhuǎn)移支出或劃撥國有資產(chǎn)以緩解政府財(cái)政壓力,保證改革的基石;適當(dāng)提高“中人”群體的過渡性養(yǎng)老保險(xiǎn)系數(shù),使得改革后的替代率與改革前沒有明顯降低,確保改革可以平穩(wěn)過渡;加強(qiáng)職業(yè)年金的正向引導(dǎo)和監(jiān)管措施;從拓寬投資渠道和強(qiáng)化管理監(jiān)督的角度不斷強(qiáng)化基金的增值保值能力。
[Abstract]:In its report on government work in 2015, the Xuzhou Municipal Government made the reform of the old-age insurance system of the government organs and institutions a key work goal in the next year, which provided a guarantee for the smooth progress of the reform in Xuzhou City. Xuzhou as an old industrial city, pension insurance system before the reform of empty account operation, different groups of pension treatment gap, financial capacity is not strong and other problems, which means that the pension reform is very difficult. Based on the calculation of the reform cost of the pension system in Xuzhou and the forecast of the financial scale of Xuzhou with EVIEWS software, It is found that Xuzhou City will face new difficulties after the beginning of reform: the decline of transition cost and economic growth rate will increase the financial pressure of Xuzhou City in the short term; After the reform, the change of the relevant parameters in the formula of the treatment of the "middle person" will lead to a decrease in the old-age replacement rate of the "middle person", especially the "older middle age person", and the loss of interest will inevitably cause strong resistance from the relevant groups. It is easy to cause the delay of the pension fee in the middle period of the reform, thus affecting the transition of the reform; The establishment of occupational annuity is hindered by the lack of strong legal and policy support and the insufficient understanding of the role and status of occupational pension in the society. In Xuzhou City, the practice of increasing the value of pension funds is relatively backward. The narrow coverage of enterprise annuity and the weak capacity of value-added preservation reflect the weak ability of operation and management of pension insurance in government institutions and institutions. This puts another strain on the finances. By analyzing the problems existing in the pension insurance before the reform of Xuzhou City and the difficulties it will face after the reform, From the point of view of Xuzhou municipal government, the following suggestions are put forward: to increase the transfer expenditure of government finance or to transfer state-owned assets in order to alleviate the pressure of government finance and ensure the cornerstone of reform; Properly raising the transitional pension insurance coefficient of the "middle person" group makes the substitution rate after the reform not obviously lower than before, so as to ensure the smooth transition of the reform, and strengthen the positive guidance and supervision measures of occupational pension. From the angle of widening the investment channel and strengthening the management and supervision, the value-preserving ability of the fund should be strengthened continuously.
【學(xué)位授予單位】：中國礦業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F842.67

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