机关事业单位职业年金制度的回顾、评析与展望

Review,Analysis and Prospect of Occupational Pension System in Organs and Institutions

机关事业单位养老保险制度改革和事业单位分类改革直接推动职业年金制度的探索与建立。2015年,随着机关事业单位基本养老保险制度的建立,职业年金制度方案也正式出台并实施。职业年金制度方案对制度属性、制度模式、覆盖范围、资金筹集、待遇领取、转移接续、基金管理、经办服务等内容做出明确规定。职业年金制度的建立为机关事业单位养老保险制度改革的推进发挥了积极作用。同时,职业年金制度在制度设计和管理服务方面还存在诸多问题,有待于进一步完善。需要进一步明确职业年金制度的模式与属性,增强公平性,完善制度设计,明确"中人"权益处理方案,改善管理服务,完善税收政策。

Organs and institutions' pension reform and institutions' classification reform promote the exploration and establishment of occupational pension system directly.In 2015,with the establishment of the institutions and institutions' basic pension system,occupational pension scheme was formally introduced and implemented.The occupational pension system scheme makes clear provisions on system attributes,system models,coverage scale,fund raising,treatment collection,transfer connection,fund management and service.The establishment of occupational pension system has played an active role in promoting the organs and institutions' system reform.At the same time,there are still many problems in the system design and management services of the occupational pension system,which need to be further improved.We need to further clarify the patterns and attributes of the occupational pension system,strengthen fairness,improve system design,clear the scheme of dealing with the rights and interests of"the staff",and improve management services and tax policies.