摘要社会保障是国家干预收入分配与协调经济社会发展的重要工具和基本手段，它的独特功能决定了它是实现社会公平正义与促进共享国民财富的重要机制，是构建和谐社会的重要内容与核心指标。在老龄化问题逐渐加剧的今天，养老保险对于社会保障的重要程度日益凸显。经过了60多年的发展变化，如今已经取得了显著的成效，可是还是存在诸多问题亟待解决。其中最主要的就是社会基本养老保障的公平问题，待遇差距悬殊的养老保险双轨制，已经越来越成为社会管理的热点问题。养老保险的“双轨制”使机关事业单位职工与企业职工之间的养老金存在了巨大差距，影响了社会公平，不利于社会和谐，也阻碍了人才的合理流动。这一问题的解决已经成为当今社会管理的重要内容。本文试图对上述问题进行探索性研究与分析，以期对于这一问题的解决提供有意义的参考价值。64015

Social security is state intervention and coordination of income distribution.It is an important tool for economic and social development and also it is  the basic means by which it determines its unique features  to achieve social fairness and justice and promote the sharing of national wealth, an important mechanism for building a harmonious society and it is also an important content and core indicators . Ageing gradually increasing in today's social security pension insurance for the importance of the increasingly prominent. After 60 years of development and change,  now  we have achieved remarkable results, but still there are many problems to be solved. The most important is the social issue of fairness basic endowment insurance.The endowment insurance treatment disparities track system, social management has increasingly become a hot issue. Pension insurance of the "dual system" has made a big difference between  government employees and  enterprise employees. The impact is not  fair, and  is not conducive to social harmony .Also it hindered the rational flow of talent. Solution to this problem has become an important part of social management. This paper attempts to explore these issues , in order to solve this problem for a meaningful reference value.

毕业论文关键词：社会管理 养老金 双轨制 

目录

1. 序

1.1问题的缘起4

1.2研究背景—以南京为例4

1.3研究方法6

1.4研究意义6

2.概念界定及理论依据7

2.1概念界定7

2.1．1养老金7

2.1.2社会管理7

2.1.3双轨制7

2.2相关理论基础7

2.2.1社会公平理论8

2.2.2.社会保障理论8

3．养老金双轨制现状，发展过程以及影响9

3.1现状9

3.2发展过程10

3.3影响11

4.西方发达国家以及中国境外地区养老金概述12

4.1美国12

4.2日本13

4.3英国13

4.4澳门13

5.社会管理呼吁城市养老金改革—思考与建议14

5.1企业管理向社会管理的转变14

5.2"碎片化"现状的改变必须加强社会管理统筹协调15

5.3从法制建构的体制上完善社会保险法16

5.4建立更加健全的社会养老保障体系16

结语18

致谢18

参考文献19

1. 序

1.1问题的缘起

我国实行的是养老金“双轨制”的退休制度：企业职工实行由企业和职工本人按一定标准缴纳的“缴费型”统筹制度；机关和事业单位的退休金则由国家财政统一发放。这两种制度的存在造成了企业退休职工与机关事业单位退休人员在养老金收入上的极大不合理的收入差距。有关这一问题的广泛争议愈演愈烈，广大群众意见众多，改革呼声不断。如何从社会管理的角度分析以有效地解决这一问题，已经成为社会各界关注的热点问题。