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  • 养老保险制度论文 关于养老保险制度论文范文参考资料

    本论文为免费优秀的关于养老保险制度论文范文资料,可用于相关论文写作参考。

    改革论文事业单位养老保险制度改革

    摘 要新一轮事业单位养老保险制度改革正在不断推进,在这一背景下,本文对事业单位养老保险制度改革问题作简要分析.首先分析我国事业单位养老保险制度改革的意义;其次指出我国事业单位养老保险制度存在的问题;最后有针对性的提出我国事业单位养老保险制度改革的对策.

    关键词事业单位;养老保险制度;改革

    当前,事业单位养老保险制度改革速度缓慢,导致社会在养老金问题上出现了一系列的不公平现象,因此分析事业单位养老保险制度改革问题具有重要的现实意义.

    一、事业单位养老保险制度改革的重要意义

    (一)有利于建立健全社会保障体系

    在改革问题上,我国要实现社会保障制度改革基本和经济体制改革同步,因此要推进经济进一步改革就要深化事业单位养老保险制度改革.随着改革步伐的深入,改革已经逐步从国有企业扩展到所有企业,并且由一个领域扩展到多个领域.但是,在这一过程中事业单位的社会保险制度改革由于各种阻力一直停滞不前,所以就造成了企业单位和事业单位间的不平等,引起社会上的种种诟病.因此,就要求事业单位社会保险制度改革不断向前推进,从而保证社会保障体系的顺利建立.

    (二)有利于推进事业单位改革的进一步深化

    我国事业单位由于其供养员工数量过多、职能混杂难以辨别等原因对社会的进一步发展造成了障碍,特别是对于社会的公平、正义发展造成了阻碍.目前,我国大部分事业单位长期依赖财政供给,养老金主要由财政资金保障,所以导致企业单位和事业单位员工收入差距较大,养老金差距明显.因此,进一步加强对事业单位养老保险制度的改革是必要的,一方面有助于促进社会公平正义的发展,另一方面有助于推进事业单位改革的进一步深化.

    二、我国事业单位养老保险制度存在的问题

    (一)养老保险制度缺乏法律强制性

    当前,我国事业单位的养老保险制度改革推进速度较慢,导致企业单位的退休人员和事业单位的退休人员养老待遇差别巨大,并由此引发一系列的社会矛盾,给社会发展埋下了不稳定因素.我国从1991年正式开始探索养老保险制度改革实践,直至今日也有二十余年,但是在这一过程中法律建设发展缓慢,长期以来主要依靠政策性规范,导致法律规范性较差.因此,事业单位养老保险制度缺乏法律强制性是导致事业单位出现拒保、拖欠保费等现象的重要原因.

    (二)养老金社会化发放程度低

    我国老龄化现象日益严重,养老问题成为阻碍社会进一步发展的重要问题,而养老金的筹措渠道狭窄,加之政府投入不足导致养老问题更加严峻.目前,我国事业单位的养老金发放上由于各方面因素的影响,致使仅有少数地区能够实现100%社会化发放,部分事业单位的退休金是单位发一部分,社保机构发一部分,克扣退休人员养老金的现象时有发生,部分事业单位的退休人员无法按时足额领取养老金,导致这部分人员对社会制度不满,严重的还会导致社会暴力事件发生.

    (三)退休审批和发放养老金脱节

    2001年我国养老保险制度通过改革将管理权限下放,把原本属于人事部门管理的审批权和发放权给予各个地方的劳动和社会保障部门管理.这项改革原本有助于社会保证事业的发展,但是由于改革不全面导致事业单位职工退休审批、养老金发放等政策的制定和业务操作仍掌握在人事部门手中,这就导致退休审批和养老金管理上的混乱.另外,对于事业单位在编人员中未参加基本养老保险后离职至企业单位工作的人员,特别是原来在差额拨款事业单位工作的,其原来的工作年限如何转换计算社会保险缴费等内容缺乏明确的规定,导致退休审批和养老金发放制度在执行上的困难.

    三、我国事业单位养老保险制度改革的对策

    (一)增强养老保险制度的法律强制性

    随着依法治国进程的推进,我国社会各项事业的发展都是在法律框架的要求下进行的,“立法先行”成为推进各项改革的先决条件.因此,我国的养老保险制度改革应以立法机关制定或修订的相关法律、法规为先导,从而增强养老保险制度的法律强制性.只有以法律的强制性为前提,才能够使养老保险制度改革更加规范化和高效化,也才能够摆脱改革过程中的随意性和偶然性.事业单位的养老保险制度改革要避免政策性因素和指示性因素的影响,要切实做到立法先行,以法律的强制性保障改革的公平、高效和健康的进行.

    (二)提高养老金社会化发放程度

    目前事业单位的养老金发放社会化程度较低,究其原因就是事业单位养老金缺口巨大,导致养老金数量上的缩减,因此除了加快实现事业单位全员缴纳外,还要通过投资来实现养老金的保值、增值,从而提高养老金的社会化发放程度.一方面,要继续坚持现有的以养老保险基金购买国债的政策;另一方面,要进一步探索养老保险基金和资本市场结合的方式和途径,通过多种方式和多种渠道实现养老金的增值.同时,还要注重对养老金发放的管理、监督工作,从而实现事业单位养老金100%社会化发放.

    (三)衔接退休审批和发放养老金环节

    推进事业单位养老金制度改革最重要的就是衔接退休审批和养老金发放的环节,只有实现了两个环节上的有序衔接,才能够推进改革的进一步深入,衔接两个环节的总体思路是实现权利和义务的进一步统一,具体来说需要两个“统一”和一个“差别”:一是要统一企业单位和事业单位养老金征缴基数和征缴比例,二是要统一的养老保障待遇标准;另外,一个差别就是补充养老方面的差别,事业单位养老保险待遇要高于企业单位养老保险待遇,这既是社会公平分配的要求,也是国际上的历史惯例.

    当前,我国事业单位养老保险制度改革正在稳步向前推进,但是也出现了种种问题,因此,就要求相关主体从衔接退休审批和发放养老金环节、提高养老金社会化发放程度、增强养老保险制度的法律强制性三个方面解决问题.当然,随着事业单位养老保险制度改革的深入,还会出现新的问题和新的情况,这就要求相关主体认真研究新问题,以推进改革的进一步深化.最后,期待未来事业单位养老保险制度改革能够进一步发展.

    参考文献:

    [1]财政部财政科学研究所课题组.我国事业单位养老保险制度改革研究[J].经济研究参考,2012,52:3-25.

    [2]张嘉敏.广东省事业单位养老保险制度改革研究[D].福建农林大学,2013.

    [3]苏文川.浅析我国机关事业养老保险改革得失[J].统计和管理,2015.

    养老保险制度论文范文结:

    关于对写作养老保险制度论文范文与课题研究的大学硕士、相关本科毕业论文2018年一次补缴15年论文开题报告范文和相关文献综述及职称论文参考文献资料下载有帮助。

    1、养老保险论文

    2、会计制度设计论文

    3、有关保险的论文

    4、保险论文选题

    5、保险论文

    6、新制度经济学论文

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