發(fā)布時(shí)間：2018-06-01 05:06

  本文選題：職業(yè)年金 + 養(yǎng)老保險(xiǎn)�。� 參考：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：2015年1月15日,國(guó)務(wù)院針對(duì)我國(guó)政府機(jī)關(guān)和事業(yè)單位發(fā)布養(yǎng)老金制度改革規(guī)定,規(guī)定了政府機(jī)關(guān)和事業(yè)單位職員的養(yǎng)老金不再由國(guó)家財(cái)政全額支付,而改成與企業(yè)單位一致的繳費(fèi)模式,由個(gè)人與單位共同繳費(fèi)。這一規(guī)定打破了我國(guó)養(yǎng)老金“雙軌運(yùn)行”的傳統(tǒng)模式,開(kāi)啟了中國(guó)養(yǎng)老單軌運(yùn)行的新篇章�！稕Q定》極大地促進(jìn)了我國(guó)養(yǎng)老公平,符合和諧社會(huì)建設(shè)目標(biāo),有利于“中國(guó)夢(mèng)”的實(shí)現(xiàn)。目前,中國(guó)老齡化問(wèn)題十分嚴(yán)峻,老年人口占我國(guó)的人口比例超過(guò)16%,養(yǎng)老已經(jīng)成為我國(guó)社會(huì)不可避免的問(wèn)題之一。我國(guó)改革后機(jī)關(guān)事業(yè)單位養(yǎng)老模式依照“多交多得,少交少得,不交不得”的基本思路,改革原先全部財(cái)政撥款的繳費(fèi)模式,使機(jī)關(guān)事業(yè)單位工作人員的養(yǎng)老金依據(jù)自己在職工資待遇水平和繳費(fèi)年限而定,退休后的領(lǐng)取額也不再是75%—90%的“一刀切”模式。但此舉在一定程度上影響其工作人員退休后養(yǎng)老待遇,使養(yǎng)老金數(shù)量較之前有所下降,對(duì)機(jī)關(guān)事業(yè)單位工作人員的工作積極性造成了一定的打擊,也消減了機(jī)關(guān)事業(yè)單位對(duì)人才的吸引力,由于機(jī)關(guān)事業(yè)單位大部分由國(guó)家政府機(jī)關(guān)和科教文衛(wèi)部門(mén)組成,此舉在一定程度上對(duì)國(guó)家發(fā)展和國(guó)力提升形成阻礙。2015年4月6日,國(guó)務(wù)院在養(yǎng)老金改革決定的基礎(chǔ)上,繼續(xù)發(fā)布《機(jī)關(guān)事業(yè)單位職業(yè)年金辦法》,試圖通過(guò)職業(yè)年金來(lái)彌補(bǔ)改革后養(yǎng)老金的缺失。《辦法》規(guī)定職業(yè)年金要對(duì)我國(guó)機(jī)關(guān)事業(yè)單位全體工作人員全覆蓋,且繳費(fèi)依照個(gè)人繳納4%、單位繳納8%的比例直接存入個(gè)人賬戶,交由專業(yè)管理機(jī)構(gòu)對(duì)年金投資運(yùn)營(yíng)進(jìn)行管理,國(guó)家成立統(tǒng)一部門(mén)對(duì)其進(jìn)行監(jiān)管,投資模式相對(duì)靈活,投資收益直接存入個(gè)人賬戶,且在提取方面也可以一次性或分次提取。本文通過(guò)對(duì)全球職業(yè)年金發(fā)展歷程的探究,結(jié)合全球職業(yè)年金發(fā)展理論,分析了世界各國(guó)不同的職業(yè)年金籌集與給付方式,并對(duì)比了各種方式的優(yōu)勢(shì)與不足,通過(guò)對(duì)DB模式和DC模式的各項(xiàng)指標(biāo)對(duì)比,結(jié)合我國(guó)具體國(guó)情和當(dāng)前國(guó)際發(fā)展趨勢(shì),分析我國(guó)現(xiàn)階段職業(yè)年金政策的現(xiàn)實(shí)性和可行性。通過(guò)替代率的測(cè)算,計(jì)算出不同工種、不同退休年齡段人員的基本養(yǎng)老金和職業(yè)年金替代率水平,依據(jù)計(jì)算結(jié)果,有針對(duì)性的對(duì)不同類型退休人員進(jìn)行分析,尤其是對(duì)特殊職業(yè)勞動(dòng)者,例如機(jī)關(guān)事業(yè)單位中醫(yī)院放射科工作人員、從事有毒有害物質(zhì)研究的人員、從事輻射防護(hù)研究人員以及因公致殘、完全失去勞動(dòng)能力者和女性就業(yè)人群的養(yǎng)老金缺失問(wèn)題進(jìn)行分析,并結(jié)合具體問(wèn)題給出相關(guān)對(duì)策建議。
[Abstract]:On January 15, 2015, the State Council issued regulations on the reform of the pension system for government organs and institutions in China, stipulating that the pensions of employees of government organs and institutions shall no longer be paid in full by the state finance. And changes with the enterprise unit consistent payment pattern, by the individual and the unit joint payment. This provision breaks the traditional pattern of "double track operation" of pension in China, and opens a new chapter in the operation of China's pension monorail, which greatly promotes the fairness of pension in our country and conforms to the goal of building a harmonious society. It is beneficial to the realization of "Chinese Dream". At present, the aging problem in China is very serious, the proportion of the aged population in our country is more than 16%, pension has become one of the inevitable problems in our society. In accordance with the basic idea of "paying more for more, less for less and less for not paying," after the reform of our country, the old-age pension model of the organs and institutions has reformed the original mode of payment of all financial allocations. Make the pension of staff of Orgnaization Orgnaization Orgnaization is paid salary level and expend fixed number of years to decide according to oneself the amount that retires also However, to a certain extent, this has affected the pension benefits of its staff members after retirement, making the number of pensions somewhat lower than before, which has dealt a certain blow to the work enthusiasm of the staff of government institutions and institutions. It also reduces the attractiveness of government institutions to talents. Since most of them are made up of state government organs and science, education, culture, and health departments, this has to a certain extent hindered the development of the country and the enhancement of its national strength. On April 6, 2015, The State Council, on the basis of the pension reform decision, To continue to issue the measures for Occupational annuity of Organ and Institution Units, in an attempt to make up for the deficiency of the reformed pension through occupational annuity. [methods] it is stipulated that occupational annuity shall cover all the staff of government institutions and institutions in our country. And according to the individual pay 4, the unit pay 8% directly into the personal account, transferred to the professional management organization to manage the annuity investment operation, the state set up a unified department to supervise it, the investment model is relatively flexible, The investment income is deposited directly into the personal account, and can also be drawn at one time or in part. Through the exploration of the development course of the global occupational pension and the theory of the development of the global occupational pension, this paper analyzes the different ways of raising and paying occupational pension in the world, and compares the advantages and disadvantages of the various ways. Based on the comparison of the DB model and the DC model, combined with the specific situation of our country and the current international development trend, this paper analyzes the actuality and feasibility of the occupational pension policy in our country at the present stage. Through the calculation of substitution rate, the basic pension and occupational annuity replacement rate level of different types of jobs and different retirement age groups are calculated. According to the calculation results, different types of retirees are analyzed. In particular, for special vocational workers, such as the personnel of the radiology department of the Chinese medicine hospital of the government or institution, the personnel engaged in the study of toxic and harmful substances, the researchers engaged in radiation protection, and those who are disabled because of their official duties, This paper analyzes the pension deficiency of the disabled and the female employed, and puts forward the relevant countermeasures and suggestions combined with the specific problems.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F842.67

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