摘要
机关事业单位养老保险改革是当前的热点问题。一些地方先后进行了试点改革,方案设计既具有共同点也存在较大差异,但各地改革方案都存在诸多问题。完善机关事业单位养老保险改革,应在明确改革目的的基础上选择合适的措施和方案。我国事业单位养老保险改革不能以降低退休职工待遇水平减轻财政压力为目标,而应以建立统一的职工基本养老保险制度为目标。《试点方案》有利于实现这一目标,但显著地降低了事业单位退休职工的待遇水平,必然遭遇改革的阻力。完善《试点方案》的关键是选择合适的职业年金计划并明确待遇水平。对于机关和全额拨款事业单位,应建立待遇确定型的职业年金,而对于自收自支的事业单位,则应建立缴费确定型的职业年金。同时,应完善相关配套改革。
Reform of the basic old-age pension insurance system for employees of government organizations and institutions should make clear the purpose of reform and choose the right measures and solutions to improve the basic old-age pension insurance system for employees of government organizations and institutions. The reform of the government institutions＇ pension insurance system should have a clear goal to create a unified basic pension insurance system, and not to reduce the pension benefits for retired workers to reduce the level of financial pressure. The ＂Pilot program＂ is conducive to achieving this goal, but significantly reduces the retirement benefit, and is bound to encounter resistance to change. To further improve the pilot program, the key is to choose the appropriate occupational pension plans and clear benefit standards.
出处
《华东理工大学学报（社会科学版）》
CSSCI
2011年第6期75-86,共12页
Journal of East China University of Science and Technology：Social Science Edition
基金
上海市重点学科建设资助
项目编号:B501
关键词
机关事业单位
养老保险
职业年金
government organizations and institutions, pension insurance system, occupational pension plans
作者简介
龚秀全（1975-），男，湖南涟源人，经济学博士，华东理工大学社会与公共管理学院副教授，国家小城镇社会保障研究中心副主任，研究方向：公共政策学、社会保障等。
