【作者】 陈琳；

【导师】 成志刚；

【作者基本信息】 湘潭大学 ， 社会保障， 2013， 硕士

【摘要】 自收自支事业单位作为我国事业单位体系的重要组成部分，是推动我国经济发展、促进社会进步的重要因素之一，也是计划经济时代的产物，承担着重要的历史和现实使命。经济体制改革后，自收自支事业单位的体制发生改变，其属于计划经济时代的“单位人”的传统养老保障模式也已不再适应市场经济体制的需要。一方面，自收自支事业单位养老保险之所以要区别于机关单位、企业的养老保险是与其自身性质相关联的；另一方面，近年来事业单位的养老保险已暴露了一些问题，造成不同类型职工养老待遇差距扩大，财政负担加重等，这使得自收自支事业单位养老保险制度的构建显得十分必要。同时，作为整个社会保障制度的重要一环，自收自支事业单位养老保险制度的构建意义深远，不仅有利于我国养老保险制度体系和社会保障体系的建设，也有利于自收自支事业单位适应市场化发展的需求，以更好的经济效益和社会效益立足于市场，发展于市场。当前，事业单位养老保险制度改革正在进行试点，但进行的并不顺利。本文以此为背景对自收自支事业单位养老保险进行分析和研究。首先，从相关概念定义及构建制度的理论基础入手，运用文献分析、比较研究及跨学科研究等方法，分析我国自收自支事业单位养老保险的现状，找出目前存在的问题及原因，并阐述了与国内其他类型单位养老保险的联系与区别。然后介绍了国外三种典型公职人员的养老保险制度，借鉴其有效经验。最后结合我国国情，探索自收自支事业单位养老保险制度构建的基本思路，提出站在事业单位分类改革的前提下，完善养老保险立法保障、建立体现自收自支事业单位自身特点的补充养老保险制度等建议。文章的最后还总结了研究观点并指出今后的努力方向，为事业单位养老保险制度和完善社会保障制度提供理论支撑。更多还原

【Abstract】 The self-supporting institutions as an important part of the enterprise system,Promoting China’s economic development, one of the important factors to promote socialprogress, but also the product of the planned economy era, are responsible for animportant mission of the history and reality. After the reform of the economic system, thesystem of self-supporting institutions change, the planned economy era " in traditionalold-age security mode no longer meet the needs of the market economic system. On theone hand, self-supporting institutions endowment insurance is to be distinguished frominstitutions, enterprise endowment insurance is associated with its own nature; on theother hand, in recent years the public institution’s pension insurance has exposed someproblems, resulting in expansion of different types of employee pension payment gap,heavy financial burden, which makes the establishment of the endowment insurancesystem self-supporting institutions is necessary. At the same time, as an important part ofthe whole social security system, pension insurance system self-supporting institutionsconstruction of far-reaching significance, not only conducive to the construction of China’sendowment insurance system and social security system, but also conducive to theself-supporting institutions to adapt to the market development needs, in order to bettereconomic benefit and social benefit based on the market in the market, development.At present, the endowment insurance system reform of institutions is a pilot, but wasnot carried out smoothly. This paper takes this as a background for the analysis and studyof self-supporting institutions endowment insurance. First of all, starting from thedefinition of the relevant concepts and constructs the theoretical basis of the system, usingcomparative research and interdisciplinary research methods such as literature analysis,analysis of the current situation of our country, self-supporting institutions endowmentinsurance, find out the existing problems and the reasons, and the connections anddifferences between domestic other types of units of endowment insurance are described.Then introduces three kinds of typical civil servants pension insurance system, theeffective experience. Finally, combined with China’s national conditions, to explore thebasic ideas of constructing the system of endowment insurance self-supporting institutions,the station based on classification of the institution reform, improve the old-age insurancelegislation, establishing self-supporting institutions of supplementary pension insurancesystem and suggestions. Finally the article also summarizes the research point of view andpointed out the direction of future efforts, to provide theoretical support for theendowment insurance system of public institutions and improving the social securitysystem.更多还原