上海与北京两市城镇基本养老保险制度运行比较——兼谈对事业单位养老保险改革的启示

Comparative Studies on the Basic Old-age Pension Fund Scheme between Beijing and Shanghai ——Also on the Reform of Public Institutions Pension Insurance

本文通过对上海和北京两市基本养老保险制度运行情况的比较,以"行政事业单位离退休经费"和"社会保障补助支出"为突破口,分析了上海市城镇基本养老保险基金缺口较大和财政负担较重的原因,认为导致上海市城镇基本养老保险基金缺口逐年增加、财政补贴额度逐年增高的原因除了制度内赡养比降低、制度参数设计缺陷外,上海市较早启动事业单位养老保险制度改革也是重要的影响因素之一。不过,进一步分析认为,上海市将机关事业单位人员纳入城镇基本养老保险制度,表面上的确加剧了城镇基本养老保险基金缺口的形成,但是综合考虑财政支出情况看,将事业单位人员纳入城镇基本养老保险制度的改革还是有利于减轻地方财政支出的负担。在此基础上,提出了促进事业单位养老保险制度改革的一些意见和建议。

By comparing operation of basic old-age pension fund scheme between Shanghai and Beijing,take ＂Expenditure for Retired Persons in Administrative Depart＂ and ＂Social Security Subsidiary Expenditure＂ as a breakthrough point,this paper gets that the reform of public institutions pension insurance is one reason for fund gap,as well as lower support ratio Maintenance and the deficiencies on parameter design.But make a comprehensive consideration of fiscal expenditure;find it will ease the burden of fiscal expenditure.And then express some views and suggestions for the Public Institutions Pension Insurance reform.