财政支出比较视角下公务员退休金制度设计

System Analysis of the Pension Reform for Civil Servants on the Basis of Government's Responsibility and Financial Expenditure

公务员退休金和企业职工养老保险金的待遇差是社会热点问题,并波及事业单位养老金制度改革,助长了"提前退休浪潮"。机关公务员与企业人员退休后收入的待遇差来自人员身份和计算方法的制度"隔墙",本文审视了针对公务员养老金的政府责任和财政负担,探讨了中国公务员退休金制度的新路径,即三元组合的公务员养老金制度。养老金制度目标有两个,一是通过国民基础养老金避免老年贫困;二是通过职业养老金个人账户实现老年体面生活。公务员作为公民应享有国民基础养老金,作为政府雇员应享有职业养老金并附之以廉政奖励养老金,政府应当分别承担相应责任。通过模型计算和实际数据模拟计算表明,新制度初期财政支出超过原有制度,但若干年后低于原有制度,本文提出的模型和政策建议具有不降低公务员养老金待遇的同时减轻未来政府财政负担的效应。

The retirement income gap between employees in public and private sectors is a hot issue.This gap affects not only government's pension reform but also the whole public sector.This gap comes from different employment systems in different sectors.In this article,China's government's responsibility in constructing pension system is analyzed both in theory and in practice,and a new pension system for civil servants called as three-tier-pension-system is introduced.The reform of pension system has two purposes:one is to avoid the old-age poverty through basic state pension;the other is to maintain employees'income level after retirement through occupational pension.The government should take civil servants as both citizens and public employees,so the basic state pension and the occupational pension for civil servants should be provided by governments.Therefore,the government should take the responsibility of government and employer both towards civil servants.After the calculation and enumeration of the two systems,it is found that,because of the new pension contribution,government's financial expenditure is much larger at the beginning stage of this new system. But due to the contribution of the employees and the revenue of the fund accumulated by the contribution,the future expenditure will be much smaller than the old one.