文档介绍：山西财经大学
硕士学位论文
山西省事业单位养老保险改革思考
姓名:张亚亚
申请学位级别:硕士
专业:社会保障
指导教师:赵俊康
2011-02-23
摘要
一项事关全国万事业单位工作人员养老金的改革已启动,山西作为全
国的试点省份,这项改革已于年月展开。改革的主要内容就是逐步缩小与
企业社会保险水平的差距。一是实行社会统筹与个人账户相结合的基本养老保
险制度,二是改革养老金的计发办法,三是建立基本养老金正常调整机制,四
是建立职业年金制度,五是逐步实行省级统筹。由于国家尚未出台有效政策指
导,就山西省而言,有许多制约这项改革发展的问题晗待解决。
事业单位养老保险改革中,如何实现平稳过渡,养老保险待遇计发办法是
关键问题。既要与企业退休待遇的计发办法相衔接,又不能降低现有退休待遇
水平。改革前已经退休的人员按照国家统一规定的机关事业单位离退休费标准
计发养老金,并实行与企业一致的基本养老金调整机制;改革后参加工作的人
员执行新制度,养老金由基础养老金加个人账户养老金加职业年金组成;改革
前参加工作,改革后退休的人员,在计发基本养老金和职业年金的同时加发一
部分过渡性养老金。以此来实现与企业养老保险待遇的制度衔接问题。
建立健全社会保障预算管理制度,加强基金的精算,建立完善的投资运营
和监督管理机制,以及保障基金的保值增值都是事业单位养老保险改革不可或
缺的部分。改革的目的是要整合管理职能、统一管理思想、强化管理的手段、
提高管理强度,用以保证各项工作的顺利进行。
【关键词】事业单位养老保险改革层次养老金社会保障基金

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ABSTRACT

A reform that matters the old-age pension of 30,350,000 employees of institutional
organizations across the country has already been started, and Shanxi as a pilot province runs much
more rapidly. The reform of Shanxi’s old-age pension insurance system for its institutional
organization was developed in prehensive way on March 2009. The major part of the reform
is to make the level of old-age pension insurance keep up with the development of enterprise. The
first is to carry out the basic old-age pension insurance system bines the social pooling
and the individual account. The second is to reform the methods of calculation and payment. The
third is to establish the normal regulating system of the basic old-age pension. The fourth is to set
up the enterprise annuity system for staffs. And finally, the fifth is to put it into practice gradually
that unified basic old-age insurance at the provincial level. However, it is not easy to realize the
combination of the systems between the enterprise and the anization. The
government hasn’t introduced the effective directed policies about the old-age pension insurance
system of anization. As far as Shanxi province is concerned, there are many
problems to be urgently solved which restrict