【作者】 王琳；

【导师】 张玉棉；

【作者基本信息】 河北大学 ， 世界经济， 2016， 硕士

【摘要】 养老保险制度属于社会保障制度的一部分,目的是保障老年人的晚年生活,实现社会再分配及社会公平。2015年前,我国机关事业单位和企业实行的是不同的养老保险制度即“双轨制”。养老保险“双轨制”在计划经济时期发挥过积极的作用,但随着市场经济的发展不再适用于现行的经济体制,并引发了一系列的问题。“双轨制”下,机关事业单位养老保险和企业养老保险在资金来源、养老金的计发方式和退休待遇等方面都存在差异。这些差异使企业与机关事业单养老金的差距随着经济的发展越来越大,两个群体并没得到同等的福利,有损社会公平,引起企业职工的不满。并且机关事业单位养老保险缴费与待遇不挂钩,养老保险费由政府负担,给我国的财政带来了巨大压力。本文首先介绍了养老保险制度的相关概念及相关理论和我国养老保险制度的发展历程和现状,分析了养老保险“双轨制”下存在的差异,以及这种差异带来的社会福利损失。其次研究了日本公共年金制度的“一元化”改革,日本将共济年金并入厚生年金,统一了企业职员和公职人员的年金制度,对我国养老保险“并轨”改革具有借鉴意义。文章最后分析预测了养老保险“并轨”后带来的预期福利。从福利分析的角度对我国养老保险制度“并轨”前后做了研究对比,并得出结论“并轨”后能逐渐消除机关事业单位养老保险和企业养老保险的差异,实现社会公平、促进机关事业单位和企业单位的人员流动、降低财政负担、增加社会福利。更多还原

【Abstract】 Endowment insurance system, aiming at offering protection for the aged and realizing social re-distribution and social equity, is an essential part of social security system. Before 2015, two different endowment insurance systems, namely double-track system, were implemented between the public institutions and enterprises. The double-track endowment insurance systems which worked very well during the period of planned economy is no longer suitable for the current economic system and also causes many problems. In the double-track systems, there are some differences in source of fund, the way of calculating and granting and retirement benefits between public institutions’ endowment insurance and enterprises’ endowment insurance, which affected social equity, caused strong dissatisfaction among the workers of enterprises and restrained the reasonable movement of staff. In addition, the payment of endowment insurance in public institutions is not related to salary and the endowment insurance is afforded by the government, which imposed great pressure to the government finance.This thesis introduced the development history status quo of endowment insurance system of China and analyzed the differences of the double-track systems and its advantages and disadvantages. At the same time, the author also studied the centralized reform of public pension system of Japan. Japan has merged the mutual aid pension into employees’ pension, by which the pension systems of enterprises and public institutions are unified. The centralized reform of public pension system of Japan sets a good example for China to reform the systems. The author ended the thesis by analyzing and forecasting the benefits brought by the reform of endowment insurance systems. After making before-and-after study on the reform from the view of benefit, the author drew a conclusion that the reform could eliminate the differences of endowment insurance between the public institutions and enterprises, realize social equity, promote staff movement, reduce financial burden and increase social welfare.更多还原