安徽省城镇职工养老保险并轨改革的困境与对策研究行政管理专业论文.docxVIP

AbstractThe Abstract The Third Plenary Session of Eleventh Central Committee proposed the mission of deepening the reform comprehensively,further defining the establishment of a more equitable and sustainable goal of social security system．To achieve this goal，a series plan of corresponding social security reform has been made，including the organs and the institutions pension insurance system reform． Two-track pension system has always been a controversial hot topic，pension insurance system reform being promoted slowly．State Council on January,20 1 5 promulgated the”Decision of the State Council on the reform of institutions of staff pension system bodies”(States issued【20 1 5】2)file specifies the organs and institutions pension reform direction and content，marking pension two-track system a substantial pace of reform． In this paper,the related researches on pension insurance system was reviewed， focusing on the domestic scholars’attitudes and policies the reform of pension insurance system，and the theory basis about the faimess and sustainable development of pension system was analyzed．Secondly,the problems and drawbacks of two-track pension system were mentioned，indicating the necessity of reform．Comprehensive Method was used to analyze the reform policies，and the insurance systems between the institutions and enterprises were compared in order to discuss the fairness of reform policies．Finally,dilemma of sustainable development，equity and institutional convergence in the process of reform was emphasized in order to promote the pension system to be fair． Before the reform，the domestic scholars have done lot of study and research on the feasibility and necessity of pension insurance system，which promoted the process of reform to a large extent．The policies of two-track reform have been on the way for more than one year,and the Human Resources and Social Affairs，Finance and provinces enacted to implement the rules on the appropriate policy,the supporting measures，