【摘要】：無(wú)論是我國(guó)還是國(guó)外各國(guó)的社會(huì)保障制度中，養(yǎng)老保險(xiǎn)都是社會(huì)保障制度中的一大重要組成部分。由于養(yǎng)老保險(xiǎn)所涉及的領(lǐng)域較寬，，同時(shí)覆蓋的方面較多，加之其影響的人數(shù)范圍也十分廣泛，在全世界都受到高度的重視。在我國(guó)積極發(fā)展社會(huì)主義市場(chǎng)經(jīng)濟(jì)的今天，不斷改進(jìn)和完善養(yǎng)老保險(xiǎn)制度，使其在經(jīng)濟(jì)建設(shè)及社會(huì)發(fā)展過(guò)程中發(fā)揮巨大作用成為重中之重。從我國(guó)城市養(yǎng)老保險(xiǎn)制度建立及發(fā)展的情況來(lái)看，上世紀(jì)50年代初期所建立起的以現(xiàn)收現(xiàn)付制作為主要籌資模式的社會(huì)養(yǎng)老制度雖然在我國(guó)計(jì)劃經(jīng)濟(jì)時(shí)期發(fā)揮了重要的作用，在當(dāng)時(shí)的特殊情況下體現(xiàn)了公有制社會(huì)保障制度中互助互利的基本功能和特性，其運(yùn)行方式和效果都是十分簡(jiǎn)單和可行的。而在我國(guó)進(jìn)入社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制建設(shè)的今天，經(jīng)濟(jì)和社會(huì)的發(fā)展給原有的養(yǎng)老保險(xiǎn)制度帶來(lái)了沖擊，原有的城市養(yǎng)老保險(xiǎn)已經(jīng)難以滿足經(jīng)濟(jì)和社會(huì)發(fā)展的需要。為了使城市養(yǎng)老保險(xiǎn)制度在人口老齡化以及市場(chǎng)經(jīng)濟(jì)發(fā)展的時(shí)代條件下繼續(xù)發(fā)揮其巨大的作用，就必須要對(duì)其進(jìn)行改進(jìn)，通過(guò)建立多層次的養(yǎng)老保險(xiǎn)體系來(lái)實(shí)現(xiàn)養(yǎng)老保險(xiǎn)制度的可持續(xù)發(fā)展，其重點(diǎn)就在于要將原有的現(xiàn)收現(xiàn)付制逐步向部分積累制度轉(zhuǎn)變。 本文主要分為五部分： 第一部分，城市養(yǎng)老保險(xiǎn)相關(guān)理論，對(duì)養(yǎng)老保險(xiǎn)內(nèi)容從內(nèi)容含義、組成分類、基本制度模式三個(gè)角度進(jìn)行簡(jiǎn)明介紹，對(duì)養(yǎng)老保險(xiǎn)理論基礎(chǔ)進(jìn)行闡述；第二部分，我國(guó)城市養(yǎng)老保險(xiǎn)發(fā)展現(xiàn)狀，對(duì)計(jì)劃經(jīng)濟(jì)體制、市場(chǎng)經(jīng)濟(jì)體制各個(gè)時(shí)期的城市養(yǎng)老保險(xiǎn)歷史沿革進(jìn)行介紹，在此基礎(chǔ)上分析城市養(yǎng)老保險(xiǎn)存在的問(wèn)題，并進(jìn)而探尋導(dǎo)致這些問(wèn)題出現(xiàn)的原因；第三部分，國(guó)外養(yǎng)老保險(xiǎn)經(jīng)驗(yàn)借鑒，首先對(duì)國(guó)際上較為成功的四種養(yǎng)老保險(xiǎn)種類進(jìn)行介紹和分析，然后以美國(guó)、瑞典養(yǎng)老保險(xiǎn)模式為例，對(duì)其模式、現(xiàn)狀進(jìn)行討論，并總結(jié)對(duì)我國(guó)城市養(yǎng)老保險(xiǎn)發(fā)展的借鑒意義；第四部分，深化我國(guó)城市養(yǎng)老保險(xiǎn)制度改革的對(duì)策，在上文分析的基礎(chǔ)上，從制度建設(shè)、財(cái)務(wù)管理、行政管理、企業(yè)四個(gè)角度提出我國(guó)城市養(yǎng)老保險(xiǎn)的改進(jìn)對(duì)策；第五部分，結(jié)論。
[Abstract]:Old-age insurance is an important part of social security system both in China and abroad. Because the old-age insurance involves a wide range of fields, at the same time, it covers a large number of people, and it also has a wide range of people, so it has been attached great importance to all over the world. With the active development of socialist market economy in our country, it has become the most important task to improve and perfect the old-age insurance system and make it play a great role in the process of economic construction and social development. Judging from the establishment and development of the urban endowment insurance system in China, the social pension system, which was established in the early 1950s with pay-as-you-go as the main financing mode, has played an important role in the planned economy period of our country. Under the special circumstances at that time, the basic functions and characteristics of mutual assistance and mutual benefit in the public ownership social security system were embodied, and its operation mode and effect were very simple and feasible. Today, when our country enters the socialist market economy system construction, the economic and social development has brought the impact to the original old-age insurance system, the original urban old-age insurance has been unable to meet the needs of economic and social development. In order to make the urban old-age insurance system continue to play a great role in the age of aging population and the development of market economy, it is necessary to improve it. In order to realize the sustainable development of the old-age insurance system through the establishment of multi-level old-age insurance system, the key point is to transform the original pay-as-you-go system into a partial accumulation system step by step. This paper is divided into five parts: the first part, the related theory of urban endowment insurance, the content of pension insurance from the content of meaning, composition and classification, the basic system model of three points of view. To the endowment insurance theory foundation carries on the elaboration; The second part, the present situation of urban endowment insurance development in China, introduces the historical evolution of urban endowment insurance in each period of planned economy system and market economy system, and then analyzes the existing problems of urban endowment insurance on this basis. And then to explore the causes of these problems; The third part, drawing lessons from the experience of overseas endowment insurance, firstly introduces and analyzes the four more successful types of old-age insurance in the world, and then takes the old-age insurance model of the United States and Sweden as an example to discuss its mode and current situation. And summarize the reference significance to the development of urban old-age insurance in our country; The fourth part, deepen our country city endowment insurance system reform countermeasure, on the basis of above analysis, from the system construction, the financial management, the administration management, the enterprise four angles proposed our country city endowment insurance improvement countermeasure; Part V, conclusion.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67

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