【作者】 刘春雪；

【导师】 邹德新；

【作者基本信息】 沈阳体育学院 ， 体育人文社会学， 2011， 硕士

【摘要】 近年来,世界各国纷纷进行养老保险制度改革,其目标在于建立以社会救助为零支柱,基本养老保险为第一支柱,职业年金为第二支柱,商业保险为第三支柱的多支柱养老保险体系,其中,第一支柱提供基本的生活保障,第二、三支柱旨在提高保障水平。目前,我国运动员基本养老保险框架已经确定并逐步实施,但是,运动员职业年金制度却相对滞后,迫切需要积极探索建立运动员职业年金制度,以解决我国运动员退役后生活水平落差大、运动队人才流失现象严重、竞技体育后备人才断层等问题。本文结合运动员行业特点,深入探索符合运动员群体的职业年金制度,旨在完善运动员社会保障体系、维护运动员合法权益、促进竞技体育事业健康、稳定的发展。文章对职业年金制度的相关理论进行归纳总结;从运动员个人、运动队及竞技体育事业三方主体的实际情况出发,运用个案分析方法、实证分析方法对建立运动员职业年金制度的必要性及可行性进行论证;通过对美国运动员职业年金制度的考察,借鉴其成功经验;针对制约我国运动员职业年金制度建立与发展的因素,提出促进运动员职业年金建立与发展的措施。研究结果表明:运动员职业年金制度能够提高运动员退休后生活水平,解决运动员退役致贫的难题;增强运动队的凝聚力和吸引力,防止运动队人才外流;消除竞技体育后备人才断层现象,确保竞技体育事业可持续发展,建立运动员职业年金制度具备其必要性;目前我国运动员行业在国家政策导向、运动员及运动队可承担的缴费能力以及制度的技术可操作性等方面已基本具备建立职业年金制度的条件,建立运动员职业年金制度具备其可行性;政府、运动队和运动员个人对职业年金制度的思想认识不足、税收优惠政策尚未得到完善及职业年金制度的管理模式过于严格是制约运动员职业年金制度建立与发展主要因素。提出促进运动员职业年金建立与发展的措施:明确政府责任,重视运动员职业年金制度的发展;调整工作重点,调动运动队的积极参与;加大宣传力度,唤醒运动员的需求意愿;形成统一法规,提高税收优惠政策的约束力;提升税收优惠限额,增设税收优惠环节;探索特色管理运营模式,增加制度的灵活性。更多还原

【Abstract】 In the recent years, all the countries of the world have settled social security, which aimed to provide basic living security for people; the occupational pension, as the second type of pension system, is used to increase security level , and the business insurance, as the third kind of security, is used as the multi-pole pension system. Now, the basic pension of our athletes frame has been confirmed and gradually carried out, however, the occupational pension system of the athletes is comparatively draggled and really needs to be explored actively and to established occupational pension system, so as to settle the following problems, such as non-assurance living of athletes out of commission, talents drains and understaffed of young athletes. Combing to the characteristics of athlete , the thesis will explore the occupational pension system that is fit for the athletes, so as to perfect the social assurance system of athletes, assure their legal interests, promote the stable development of competitive sports events.This thesis will summarize the basic theories of occupational pension; argue for the necessity and feasibility of occupational pension system establishment through case study and demonstration analysis in view of actual condition of athletes, sport team and competitive sports events; review the occupational pension system of American athlete and learn their successful experience; put forward the measures of athletes’occupational pension establishment and development for the factors that restrict the establishment and development of our athletes’occupational pension systems.The research shows: the occupational pension system can assure the living conditions of the athletes out of commission and make them get rid of poor life; avoid talents drains; guarantee the staff sufficient and sustainable development of sport, hence, it is quite necessary to establish the occupational pension for athletes; now, our country is able to establish occupational pension system for athletes and has the feasibility to establish it; the cognition of government, sport teams and athletes out of sufficient, non-perfection of tax policy and rigid frame of occupational pension are the factors that restrict the establishment and development of occupational pension of athletes. The measures that promote the establishment and development of athletes’occupational pension: clear responsibility of government and pay attention to the development of occupational pension; correct focus of work and mobilize the active participation of sports teams; make more propaganda and arouse the willingness of elite athletes necessity; unify regulations and improve the binding of tax incentives; adjust the limit tax incentives and increase tax incentives link; explore the characteristics management operation mode and increase the flexibility of the system.更多还原