机关职业年金配套机制构建分析

　　ABSTRACT

China has been constantly exploring the reform methods and paths of theendowment insurance system. With the rapid aging of the population at thebeginning of this century, the pressure on Chinas future basic endowment insuranceis increasinญg day by day. It is urgent to build a reasonable endowment insurancesystem. As the second level of occupational pension system is the mainstay of therole, not only to ease the pressure of rapid aging of our population, but also to easethe financial tension of our pension effective means.

In 2015, with the promulgation of the Decision on the Reform of the PensionInsurance System for Staff Members of Government Organs and Institutions andthe Regulations on the Occupational Pension of Government Organs andInstitutions, the State Council decided to carry out the socialized reform of theendowment insurance system for government organs and institutions, and at thesame time set up the occupational pension system. The implementation of theoccupational pension system matched by government organs and institutions is animportant component of the multi-level social endowment insurance system. It isalso a key factor to reduce the resistance of the reform of the endowment insurancesystem. Whether the reform can proceed smoothly or not, the supporting system ofoccupational pension plays a decisive role. However, there are still many difficultiesand challenges in the process of reform. How to ensure the smooth implementaΣtionof occupational pension system has become an urgent problem to be studied. Basedon the above background, this study selected this proposition to provide countermeasures and suggestions for the smooth implementation of theoccupational pension system in government institutions.

This paper mainly studies the occupational annuity system of governmentorgans and institutions in China from five aspects: Firstly, i Üt studies theoccupational annuity from the definition of relevant concepts and basic theories,and describes the types, characteristics, basic theories and the relationship betweenthe occupational annuity system and other insurance in government organs andinstitutions to lay a theoretical foundation for this paper. The foundation. Secondly,this paper analyzes the necessity and feasibility of establishing occupational annuityin government organs and institutions, and expounds its important significance andoperational feasibility. Thirdly, it reviews the development of occupational pensionsystem in government organs and institutions in China, and analyzes the problemsof establishing occupational pension system in detail. Fourthly, this paper analyzesthe development of occupational pension system in typical countries of the world,so as to get useful experience and Enlightenment for the development ofoccupational pension in China. Fifthly, it gives concrete suggestions on theproblems faced by the occupational pension system of government organs andinstitutions in China. It also gives concrete suggestions from the system,supervision mechanism, tax preference and coordinated supporting policies andmeasures, and puts forward positive countermeasures and strategies for promotingthe smooth reform of the occupational pension system of government organs andinstitutions in China.

　　目 录

引论

（一）研究背景及意义.

1.研究背景.

2.目的和意义.

（二）国内外文献综述.

1.国外研究综述.

2.国内研究综述.

（三）研究思路及方法.

1.研究思路.

2.研究方法.

（四）创新与不足.

1.创新点.

2.不足之处.

一、相关概念界定与理论基础

（一）基本概念.

1.机关事业单位.

2.养老保险.

3.职业年金.

4.新人、中人、老人.

（二）职业年金类型.

1.待遇确定型和缴费确定型.

2.现收现付制和基金积累制.

3.强制型和自愿型.

（三）职业年金的特点.

（四）职业年金与养老保障体系的关系.

1.职业年金与养老保险的关系.

2.职业年金与企业年金的关系.

（五）基本理论.

1.生命周期理论.

2.公平理论.

3.人力资本折旧理论.

二、职业年金制度建立的必要性和可行性分析

（一）我国机关事业单位建立职业年金的必要性.

1.推动养老制度改革，建立一体化社保体系.

2.缓解国家财政压力，实现资源合理配置.

3.有利于缩小企事业单位养老金待遇差距，体现社会公平.

4.机关事业单位职ห业年金的实施将推动企业年金市场的发展.

5.建立人力资源大市场，实现人才合理流动.

（二）我国机关事业单位实行职业年金制度的可行性.

1.社会可行性.

2.经济可行性.

3.政策可行性.

4.技术可行性.

三、我国职业年金制度历史回顾与存在的问题分析

（一）我国职业年金制度的历史回顾.

1.机关事业单位养老保险制度.

2.企业年金的发展历程.

3.职业年金的发展历程.

（二）养老保险制度改革中存在的问题.

1.老龄化与观念制约.

2.制度体系有待进一步完善.

3.制度改革造成财政负担过重.

4.引发社会不公.

5.配套改革方面.

四、国外制度及经验借鉴

（一）典型国家职业年金制度.

1.国外年金制度介绍♡.

2.启示及经验借鉴.

五、完善职业年金规制的对策建议

（一）完善职业年金制度体系.

1.完善职业年金法律.

2.增强制度的公平性.

3.设计统一体系下的多层次制度体系.

4.明确中人处理方案 .

（二）强化职业年金管理监督机制.

1.完善职业年金基金管理.

2.完善职业年金推行的监管机制.

（三）增强职业年金税收优惠力度.

（四）重视职业年金配套措施协同发展.

1.强化政策宣传力度.

2.提升配套制度改革速度.

结语