發(fā)布時(shí)間：2018-09-04 08:52

【摘要】：養(yǎng)老金“雙軌制”指的是機(jī)關(guān)事業(yè)單位和企業(yè)單位的工作人員在退休之后采取不同的退休養(yǎng)老金制度。1993年，國(guó)家率先對(duì)企業(yè)養(yǎng)老保險(xiǎn)制度進(jìn)行改革，實(shí)行以企業(yè)和個(gè)人共同承擔(dān)為核心的“統(tǒng)賬結(jié)合”養(yǎng)老保險(xiǎn)新模式。但機(jī)關(guān)和事業(yè)單位未被列入改革的范疇，依舊實(shí)行由國(guó)家財(cái)政全部撥款的養(yǎng)老保險(xiǎn)模式。這就形成了在養(yǎng)老制度上，企業(yè)和機(jī)關(guān)事業(yè)單位兩種截然不同的“雙軌制”模式。養(yǎng)老金雙軌制導(dǎo)致當(dāng)前企業(yè)和機(jī)關(guān)事業(yè)單位工作人員在養(yǎng)老待遇上差距越來(lái)越明顯，該問(wèn)題已經(jīng)引起整個(gè)社會(huì)的廣泛關(guān)注和爭(zhēng)議，明顯的差距導(dǎo)致社會(huì)矛盾不斷激化，致使整個(gè)社會(huì)出現(xiàn)不公平和不公正的現(xiàn)象，龐大的養(yǎng)老金支出也給政府財(cái)政帶來(lái)嚴(yán)重的負(fù)擔(dān)。 歷史唯物主義基本原理告訴我們：國(guó)家機(jī)關(guān)和相應(yīng)的事業(yè)單位的公務(wù)員的工資收入不是他們自己勞動(dòng)創(chuàng)造的，而是由物質(zhì)生產(chǎn)領(lǐng)域的企業(yè)勞動(dòng)者勞動(dòng)創(chuàng)造的。國(guó)家機(jī)關(guān)和事業(yè)單位工作人員的工資以及繳納的養(yǎng)老金的收入部分終究要來(lái)源于物質(zhì)生產(chǎn)領(lǐng)域里工人勞動(dòng)所創(chuàng)造的社會(huì)總產(chǎn)品及其價(jià)值的扣除。其國(guó)家機(jī)關(guān)和事業(yè)單位的養(yǎng)老金繳納和支付體制不能脫離物質(zhì)生產(chǎn)領(lǐng)域的勞動(dòng)及其生產(chǎn)率而獨(dú)立運(yùn)行。因此，國(guó)家機(jī)關(guān)和事業(yè)單位的養(yǎng)老金繳納和支付體制，和物質(zhì)生產(chǎn)領(lǐng)域里產(chǎn)業(yè)工人的養(yǎng)老金繳納和支付體制“并軌”是大勢(shì)所趨。但是考慮到我國(guó)的具體國(guó)情，考慮到我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制建設(shè)的具體進(jìn)程以及城鄉(xiāng)差距的現(xiàn)實(shí)存在，不能脫離社會(huì)主義初級(jí)階段的基本國(guó)情，盲目地搞“并軌”。要強(qiáng)調(diào)由國(guó)家統(tǒng)籌安排，研究制定一個(gè)逐步改革國(guó)家機(jī)關(guān)和事業(yè)單位工作人員養(yǎng)老金支付體制，研究逐步縮小國(guó)家機(jī)關(guān)事業(yè)單位與企業(yè)以及農(nóng)村人口的養(yǎng)老金差距的政策。然后，，待未來(lái)?xiàng)l件成熟我們才能最終建成全社會(huì)統(tǒng)一的養(yǎng)老保險(xiǎn)統(tǒng)一的新體制。 基于此背景，本文在唯物辯證法指導(dǎo)下采用綜合歸納法、比較分析法等方法研究養(yǎng)老金雙軌制問(wèn)題；通過(guò)歷史分析法，研究雙軌制的形成過(guò)程，運(yùn)用比較分析法比較現(xiàn)階段兩種制度的差異；通過(guò)綜合歸納法分析“雙軌制”的運(yùn)行現(xiàn)狀給社會(huì)帶來(lái)哪些不良影響，最終提出改革的意見及建議。本文認(rèn)為機(jī)關(guān)事業(yè)單位和企業(yè)單位的養(yǎng)老保險(xiǎn)制度要共同改革，待兩種制度的籌集、發(fā)放及待遇水平基本相同之后并軌，實(shí)行全國(guó)統(tǒng)一的養(yǎng)老保險(xiǎn)制度。在改革過(guò)程中還要注重公平與歷史成本問(wèn)題。
[Abstract]:The "double track" pension system refers to the different retirement pension systems adopted by the staff of organs, institutions and enterprises after retirement. In 1993, the state took the lead in reforming the enterprise old-age insurance system. Implement the new mode of endowment insurance, which is based on the common undertaking of enterprises and individuals. But the organs and institutions are not included in the reform, and they still implement the pension insurance model which is fully funded by the state finance. This formed in the pension system, enterprises and institutions of two distinct "double track" mode. The dual-track pension system has led to a more and more obvious gap in the pension treatment between the staff of enterprises and institutions. This problem has caused widespread concern and controversy in the whole society, and the obvious gap has led to the intensification of social contradictions. As a result, the whole society appears the unfair and unfair phenomenon, the huge pension expenditure also brings the serious burden to the government finance. The basic principle of historical materialism tells us that the wage income of civil servants in state organs and corresponding institutions is not created by their own labor, but by the labor of enterprise workers in the field of material production. The salary of the staff of the state organ and the institution and the income part of the pension must come from the deduction of the total social product and its value created by the worker's labor in the material production field. The pension payment and payment system of its state organs and institutions cannot operate independently from the labor and productivity in the material production field. Therefore, the pension payment and payment system of state organs and institutions and the pension payment and payment system of industrial workers in the field of material production are the trend of the times. However, considering the specific conditions of our country, the concrete process of the construction of the socialist market economy system and the reality of the gap between urban and rural areas, we can not deviate from the basic national conditions of the primary stage of socialism and blindly carry out "juxtaposition". It is necessary to emphasize the overall arrangement of the state, to study and formulate a policy of gradually reforming the pension payment system for the staff of state organs and institutions, and to gradually narrow the gap between state organs, institutions and enterprises and the rural population. Then, until the future conditions are ripe, we can finally build the whole society unified pension insurance unified new system. Based on this background, under the guidance of materialist dialectics, this paper studies the double track pension system by means of comprehensive induction and comparative analysis, and studies the forming process of the dual track system through historical analysis. This paper compares the differences between the two systems by means of comparative analysis, analyzes the adverse effects of the operation of the "two-track system" on the society through the comprehensive induction method, and finally puts forward the opinions and suggestions for the reform. This paper holds that the old-age insurance system of the organs, institutions and enterprises should be reformed together. After the two systems have been raised, distributed and treated at the same level, the pension insurance system of the whole country should be unified. In the process of reform, we should pay attention to the issue of fairness and historical cost.
【學(xué)位授予單位】：吉林財(cái)經(jīng)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

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 高書生;中國(guó)社會(huì)保障體制改革:回顧與前瞻[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2000年06期

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