基于公共财政视角的养老金“并轨”改革问题研究

Based on the Perspective of Tax Law and Economics of Pension “Merger” Reform

1991年以来,我国机关事业单位与城镇企业职工实行了两套不同的养老保险制度,即所谓的"双轨制"。"双轨制"存在诸多弊端,中央政府及有关部门为了推动养老保险双轨制改革进行了诸多的尝试和努力,但出台的一些试点方案实际运行效果并不理想。党的十八届三中全会提出要推进机关事业单位养老保险制度改革,建立更加公平可持续的社会保障制度。通过对德国、美国、智利等几个典型国家养老保险制度改革的考察,发现国外大部分国家的公职人员与其他群体养老金待遇差别不大,具有完备的相关法律法规体系,财政承担转轨成本等。因此,应进一步加大财政补贴力度,承担转轨成本,加大财政对养老保险基金的投入力度,降低企业养老保险费率。

Since 1991, China＇ s organs and institutions and workers of urban enterprises, the implementation of the two set of different endowment insurance system ,the socalled ＂ Double -track system＂. ＂Double- track system＂ has many disadvantages ,the central government and the rele- vant departments to make many attempts and efforts to promote the double track pension insurance system reform, but some pilot programs introduced the actual effect is not ideal. The party＇ s Third Plenary Session of the Party＇ s eighteen proposed to promote the reform of endowment insurance sys- tem in institutions,the establishment of a more equitable and sustainable social security system. Through the investigation of several German, American, Chile typical national endowment insurance system reform, found little difference between public officials most foreign countries and other group pension benefits, has a complete legal system, the govemment bear the transition cost etc. Therefore,we should further increase financial subsidies, bear the transition cost, increase the financial investment of endowment insurance fund and reduce the enterprise pension insurance rate.