本文選題：彈性退休 + 延長(zhǎng)退休年齡�。� 參考：《上海工程技術(shù)大學(xué)》2012年碩士論文

【摘要】：目前，對(duì)延長(zhǎng)法定退休年齡存在兩種觀點(diǎn)，一種觀點(diǎn)表示贊成，認(rèn)為延長(zhǎng)退休年齡與現(xiàn)在社會(huì)發(fā)展相適應(yīng)，另一種觀點(diǎn)表示反對(duì)，認(rèn)為延長(zhǎng)退休年齡目前時(shí)機(jī)尚不成熟。在這樣的背景下，有學(xué)者提出了彈性延長(zhǎng)職工退休年齡的方案，本論文旨在對(duì)彈性延長(zhǎng)退休年齡方案的可行性與實(shí)施效果做進(jìn)一步分析與探討。 本論文主要從以下幾個(gè)方面對(duì)企業(yè)職工彈性延長(zhǎng)退休年齡的問(wèn)題進(jìn)行研究：（1）我國(guó)企業(yè)職工法定退休年齡及現(xiàn)行退休制度的現(xiàn)狀分析。支持和反對(duì)延長(zhǎng)退休年齡的原因是多方面的，只有從分析現(xiàn)狀入手找到爭(zhēng)議的焦點(diǎn)所在，才能為解決問(wèn)題提供有效的途徑。（2）影響企業(yè)職工延長(zhǎng)退休年齡因素分析。以調(diào)查問(wèn)卷與定量分析相結(jié)合的方式，分析影響企業(yè)職工延長(zhǎng)退休年齡的因素，并得出退休年齡與各個(gè)因素間的定量關(guān)系。（3）分析彈性延長(zhǎng)企業(yè)職工退休年齡對(duì)于勞動(dòng)力、基本養(yǎng)老保險(xiǎn)基金積累、企業(yè)以及個(gè)人賬戶(hù)的影響。彈性退休制度的實(shí)施涉及國(guó)家、企業(yè)和個(gè)人三者的利益再分配，彈性退休制度的實(shí)施有必要從宏觀以及微觀角度加以評(píng)價(jià)，分析實(shí)施效果。（4）完善彈性退休制度的對(duì)策及建議。完善彈性退休制度首先要以彈性退休制度作為退休制度改革的目標(biāo)，其次建立彈性延長(zhǎng)退休年齡的激勵(lì)機(jī)制，選擇合適的時(shí)機(jī)引入彈性退休制度，最后要對(duì)制約彈性退休制度的因素做好充分的認(rèn)識(shí)。 本論文的特色之處在于采用問(wèn)卷調(diào)查與定量分析相結(jié)合的方式，建立了影響企業(yè)職工退休年齡各因素的回歸模型，評(píng)價(jià)了各因素對(duì)于退休年齡影響程度，為進(jìn)一步研究企業(yè)職工彈性退休年齡做了鋪墊。 目前彈性退休制度是退休領(lǐng)域里的熱點(diǎn)話(huà)題之一，從國(guó)際上來(lái)看，彈性退休制度也已經(jīng)在許多西方國(guó)家中開(kāi)始逐步實(shí)施。選擇彈性退休制度，，不僅是因?yàn)檫@種退休方案設(shè)計(jì)更為合理，而且還考慮到不同身份勞動(dòng)者的個(gè)人意愿，體現(xiàn)了人性化的思想。討論和研究彈性退休制度，為我國(guó)退休制度改革和應(yīng)對(duì)老齡化帶來(lái)的風(fēng)險(xiǎn)提供了一種新思路，具有深遠(yuǎn)和重大的現(xiàn)實(shí)意義。
[Abstract]:At present, there are two viewpoints on extending the legal retirement age, one is in favor of extending the retirement age and the other is opposed to the present social development, and the other is that the time is not ripe to extend the retirement age. In this context, some scholars put forward a flexible extension of retirement age scheme. This paper aims to further analyze and discuss the feasibility and implementation effect of flexible retirement age extension scheme. This paper mainly studies the issue of flexible extension of retirement age for enterprise workers from the following aspects: (1) the current situation of the current retirement system and the legal retirement age of employees in enterprises in China. There are many reasons to support and oppose the extension of retirement age. Only by analyzing the current situation to find the focus of the dispute, can we provide an effective way to solve the problem. By means of questionnaire and quantitative analysis, this paper analyzes the factors influencing the extension of retirement age of enterprise workers, and obtains the quantitative relationship between retirement age and various factors. The accumulation of basic pension insurance funds, the impact of corporate and individual accounts. The implementation of the flexible retirement system involves the redistribution of benefits among the state, enterprises and individuals. It is necessary to evaluate the implementation of the flexible retirement system from the macro and micro perspectives, and analyze the effect of the implementation. 4) the countermeasures and suggestions for perfecting the flexible retirement system. To perfect the flexible retirement system, we should first take the flexible retirement system as the goal of the reform of the retirement system, secondly, establish an incentive mechanism to extend the retirement age flexibly, and select the right time to introduce the flexible retirement system. Finally, we should make a good understanding of the factors restricting the flexible retirement system. The characteristic of this paper lies in the way of combining questionnaire survey and quantitative analysis to establish the regression model of the factors that affect the retirement age of the employees, and to evaluate the influence of each factor on the retirement age. In order to further study the flexible retirement age of enterprise staff and workers to do the groundwork. At present, flexible retirement system is one of the hot topics in the field of retirement. Internationally, flexible retirement system has been gradually implemented in many western countries. The flexible retirement system is chosen not only because the retirement scheme is more reasonable, but also because of the personal will of the workers with different status. The discussion and research on flexible retirement system provides a new way of thinking for the reform of retirement system and dealing with the risks brought about by aging in our country. It has profound and important practical significance.
【學(xué)位授予單位】：上海工程技術(shù)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：C913.7;F249.2

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