摘要
我国公职人员养老保险制度存在的主要问题是:养老金实报实销,影响财政支出;养老金增长与经济水平不协调;单位缺乏自我保障意识;本单位管理退休人员,影响行政效率;职工待遇水平不衔接,影响人员合理流动;保险金支付压力大。我国公职人员养老保险制度改革的对策思路是:建立全国统一的、独立于企事业单位之外的公职人员养老保险制度;按实际职责确定养老保险补贴办法;建立合理的养老金计发方法与过渡衔接办法;区分“老人”、“中人”、“新人”,确定不同的资金筹集方式;确定公职人员养老金替代率和附加养老保险类型,制定合理的公职人员养老金水平。
The main issues in China's public servants' pension sysem are as follows: the pension can be wholly reimbursed, which affects the fiscal payment; there is an imbalance between pension growth and economic level; there is a lack of self-security-system on the part of the working institutions, etc. In light of these issues, effective and immdiate remedies should be urgently made. For example, a nation-wide and unified pension system applicable to the public servants independent of their institutions should be set up; a method that only considers the duty and performance of the on-the-job employees' pension should also be built. This paper proposes and examines different approaches to the above issues.
出处
《南京师大学报(社会科学版)》
CSSCI
北大核心
2006年第2期25-29,57,共6页
Journal of Nanjing Normal University(Social Science Edition)
关键词
公职人员
退休
养老保险制度改革
public servants
retirement
reform of pension system