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本科毕业论文 我国养老保险双轨制的改革与发展方向 【摘要】：养老保险制度，是社会保险制度不可缺少的组成部分，其改革与发展关系到我国经济的发展和社会的稳定。虽然通过多年的改革和发展，我国养老保险制度取得了长足的进步，但是由于制度的实行和设计不合理导致养老保险制度在实施的过程中出现了许多问题。特别是养老保险双轨制的存在导致社会不公平的声音层出不穷。所谓养老保险双轨制就是指不同工作性质的员工采取不同的退休养老金制度。随着社会经济的发展，人们的公平意识明显提高，养老保险双轨制成了社会不稳定，不和谐的因素之一，同时养老保险双轨制也引起了社会的广泛关注。企业职工的养老保险改革在经过多次的调整后趋于完善，取得了很好的效果。但是在机关事业单位养老保险制度的改革并未取得实质的效果。从而导致企业员工与机关事业单位员工在退休后的待遇差距特别大，从而影响社会的公正公平。 【关键词】：企业工资 事业机关 养老保险金 双轨制改革 THE REFOM AND THE DEVELOPMENT DIRECTION OF ENDOWMENT INSURANCE APPLICABLE IN OUR COUNTRY ABSTRACT Old-age insurance system, is an integral part of social insurance system, the reform and development is related to our country economy development and social stability. Although through years of reform and development of endowment insurance system in our country has made great progress, but due to the unreasonable system of practice and design result in old-age insurance system, a lot of problems appeared in the process of implementation. Especially the existence of the endowment insurance of double-track cause social unfair voice emerge in endlessly. The so-called endowment insurance is refers to the different nature of work of staff are applicable to different retirement pension system. With the development of social economy, peoples consciousness of fair, endowment insurance double-track into social instability, disharmony factors, one of the endowment insurance of double-track also caused the wide attention of the society. Company worker endowment insurance reform perfect after after several adjustments, good results have been achieved. But in the reform of the old-age insurance system in government institutions did not achieve substantial effect. Leading to enterprise employees and employees of administrative departments and institutions of retirement after special treatment gap is big, which affects the social fair justice. Key words::Business pay Enterprise authority Endowment insurance gold Reforms are applicable 本文主要分为八个部分，论文的大致框架如下： 第一部分：导论，介绍选题的背景及，解释养老保险双轨