我国事业单位养老保险制度改革对策的分析研究.pdf

摘要事业单位是各级政府为了向公众提供公共服务和公共产品依法设立的公立机构,在社会职能、收入水平、经费来源等方面都具有自己的特点。我国事业单位养老保险制度,作为整个社会养老保险制度的重要组成部分,其改革与发展不仅关系到事业单位广大职工养老保障权利的实现问题,而且从一定意义上讲,也关系到我国基本养老保险制度的改革进程与可持续发展问题。事业单位养老保险制度改革的理论及现实研究,对发展养老保险、社会保险乃至社会保障理论,以及推动事业单位养老保险制度改革方案的建构和尽快出台,无疑都具有较强的现实意义和理论价值。我国事业单位养老保险制度目前尚属试行阶段,存在着“养老保险费征缴范围和征缴基数不统一、企事业单位养老保险制度的不衔接、分级统筹,抗风险能力脆弱”等问题,已直接影响和阻碍事业单位养老保险制度改革的顺利进行。为此,本文运用理论分析、实证分析、比较分析等多种分析相结合的方法对我国事业单位养老保险制度的现状进行研究,首先,对我国计划经济体制下事业单位养老保险制度和改革开放以来事业单位养老保险制度的发展进行了阐述,指出了事业单位养老保险制度存在的问题,其次,对事业单位在养老保险制度的特殊性及其重要地位进行分析,通过对国外的养老保险制度进行研究和借鉴,在对事业单位养老保险制度改革的相关理论和具体实践进行深入研究分析的基础上,最后, 提出我国事业养老保险制度改革的基本思路与对策。我国事业养老保险制度改革应稳步推进,积极实施,新老人员区别对待,新老制度次衔接,循序渐进,逐步完善,抓住机遇、开拓进取、加快改革步伐,尽快建立与企业统一的社会养老保险制度。关键词:事业单位;养老保险;职业年金 Abstract Non-******@PI)are public establishments thatgovernment atall levels set up toprovide public services and outputs,featuring insocialfunction, e levels,fund resources China,pension system within NPI is an ponent of thewhole society and itsreform anddevelopment will influence not only therealisticissuesofmass working staffswhose pension particulars are concerned,but also concerns thereform and sustainable development ofthewhole theory ofreforming pension systems and realisticresearch within NPI has obtained a strong meaning towards thedevelopment ofpension insurance,social insurance aswell as social security system SO觞to promote the refom inside. The pension system within NPI inChina is still attentativestage,and problems such as‘'pension insurance fee is not ordance谢th the levy base,the inconsistence ofNPI pension system,plan as a sector instead ofwhole嬲well as weak resistance against risks’’which have already influenced thesmooth reform of NPI pension system ,this articleresearchesand analyses the NPI pension system in China by using methods such astheoreticalanalysis,example parativeanalysis,,an explanation about NPI pension system under planned economy as wellasthedevelopment ofNPI pension system aRer the open-up policy.