机关事业单位基本养老金与企业并轨问题研究

Study on Basic Old-aged Pension Integration Between Public Institutions and Enterprise

近年来,社会上要求取消养老金"双轨制"的呼声日益高涨。机关、事业单位工作人员基本养老金与企业并轨,不仅有利于社会公平、有利于促进人才流动,也是保障机关事业单位工作人员合法权益的需要。目前并轨时机已经成熟,而且从技术上看也是可行的。但2008年国务院部署的事业单位养老保险改革试点至今未能如期完成。这提醒我们:机关与事业单位的基本养老保险改革应同步开展,全国各地的改革应同步进行,基本养老保险与职业年金应同步实施,并明确具体过渡办法。本文创造性地提出了"过渡性职业年金"的概念,并针对不同人群设计了具体的养老待遇并轨措施,可以在不设过渡期、不降低现有待遇水平的前提下,较好地处理机关事业单位与企业之间、不同单位之间、不同时间退休人员之间的待遇平衡关系,顺利实现并轨。

In recent years,the voices calling for abolishing"two-track"of old-aged pensions have been increasingly rising above the crowd. The integration of the basic old-age insurance for the staff both from public institutions and enterprises is not only conducive to the social equity and personnel flow, but also to promoting and meeting needs for the legitimate rights and interests of the staff in public institutions. At this moment,it is the high time to putting forward the"two-track" institution,which is also feasible from a technical point of view.However,the pilot reform of old-aged pension launched by The State Council in 2008 has not drawn the curtain up till now, which reminds us that we should carry out such reforms simultaneously at all levels as the basic old-age pension among State organs,Institutional organizations, and the countryside.Basic pension insurance and Occupational pension should also be implemented simultaneously and clearly specific transitional arrangements.This paper creatively puts forward the"transitional occupational pension"concept,with specific countermeasures to the old-aged insurance designed for people from all walks, which might equalize the relationship between public institutions and private businesses, insurance among retirees retired at different time, so as to unify the ole-aged pension systems, while existing level of the benefits is not reduced without transitional period specially designed for it.