【摘要】：養老金“雙軌制”指的是機關事業單位和企業單位的工作人員在退休之后采取不同的退休養老金制度。1993年，國家率先對企業養老保險制度進行改革，實行以企業和個人共同承擔為核心的“統賬結合”養老保險新模式。但機關和事業單位未被列入改革的范疇，依舊實行由國家財政全部撥款的養老保險模式。這就形成了在養老制度上，企業和機關事業單位兩種截然不同的“雙軌制”模式。養老金雙軌制導致當前企業和機關事業單位工作人員在養老待遇上差距越來越明顯，該問題已經引起整個社會的廣泛關注和爭議，明顯的差距導致社會矛盾不斷激化，致使整個社會出現不公平和不公正的現象，龐大的養老金支出也給政府財政帶來嚴重的負擔。 歷史唯物主義基本原理告訴我們：國家機關和相應的事業單位的公務員的工資收入不是他們自己勞動創造的，而是由物質生產領域的企業勞動者勞動創造的。國家機關和事業單位工作人員的工資以及繳納的養老金的收入部分終究要來源于物質生產領域里工人勞動所創造的社會總產品及其價值的扣除。其國家機關和事業單位的養老金繳納和支付體制不能脫離物質生產領域的勞動及其生產率而獨立運行。因此，國家機關和事業單位的養老金繳納和支付體制，和物質生產領域里產業工人的養老金繳納和支付體制“并軌”是大勢所趨。但是考慮到我國的具體國情，考慮到我國社會主義市場經濟體制建設的具體進程以及城鄉差距的現實存在，不能脫離社會主義初級階段的基本國情，盲目地搞“并軌”。要強調由國家統籌安排，研究制定一個逐步改革國家機關和事業單位工作人員養老金支付體制，研究逐步縮小國家機關事業單位與企業以及農村人口的養老金差距的政策。然后，，待未來條件成熟我們才能最終建成全社會統一的養老保險統一的新體制。 基于此背景，本文在唯物辯證法指導下采用綜合歸納法、比較分析法等方法研究養老金雙軌制問題；通過歷史分析法，研究雙軌制的形成過程，運用比較分析法比較現階段兩種制度的差異；通過綜合歸納法分析“雙軌制”的運行現狀給社會帶來哪些不良影響，最終提出改革的意見及建議。本文認為機關事業單位和企業單位的養老保險制度要共同改革，待兩種制度的籌集、發放及待遇水平基本相同之后并軌，實行全國統一的養老保險制度。在改革過程中還要注重公平與歷史成本問題。
[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.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F842.67

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相關期刊論文 前1條

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