摘要
我国城镇职工养老保险体系中的"退休养老金双轨制"一直被社会深为诟病,社会上要求取消"双轨制"的呼声越来越高。而与此同时,我国正在跑步进入老龄化社会,这使得尽快完善我国养老保险制度体系显得极为急迫和重要。本文从我国养老保险制度改革的历史进程分析入手,总结当前我国退休养老金双轨制形成的背景、原因以及现状和主要特点。在此基础上,分析退休养老金双轨制逐渐暴露的问题以及由此引起的社会公正、贫富差距等问题,对废除退休养老金双轨制的主要困难和必要性进行了双向分析,在借鉴国外不同先进的退休养老金制度的基础上,对我国完善养老保险制度提出了一些对策性的建议和对策,希望能为我国完善养老保险制度投石问路,起到抱砖引玉的作用。
The double-track system of denounced by public for a long time. There are Meanwhile, China had already entered old-age endowment insurance system. The article from the pension for urban employees in China more and more people call for abolishing has been the system. society, so it is urgent and important to perfect the view of analyzing the historical process on the system reform, summarizes the current two-track system based on its background, causes, status quo and main features. According to the summary, the article, analyzing the existing problems which result in the social injustice and the gap between the rich and the poor, makes the two-way analysis on the difficulty and necessity to abolish the system and based on borrowing ideas of advanced system from abroad puts forward suggestions and countermeasures, hoping to start further discussion on how to perfect the system.
出处
《天津商务职业学院学报》
2013年第3期21-27,共7页
Journal of Tianjin College of Commerce
关键词
社会保障
养老保险
退休养老金
双轨制
多元养老机制
social security
endowment insurance
retirement pay
double-track system
diversified pension mechanism
