机关事业单位养老保险制度转轨的现实意义及潜在风险

Realistic Significance and Potential Risks in the Transition of Aging Insurance System for Governmental Organizations and Institutions

2015年机关事业单位养老保险制度实现转轨,最终确立起统账结合的养老保险制度,改变了新中国成立以来一直实行的财政养老退休金制度。这一转轨在建立更加公平和可持续养老保险制度上迈出了一大步,具有重要现实意义:有助于实现社会公平;能够更好地促进社会流动;有利于发展多层次养老保险体系;更好地适应了新常态下经济、政治和社会对养老保险的新要求。然而,这一次变革是一场全方位的制度重构和调整,为此,改革目标的顺利实现还需慎重对待以下风险:制度转轨要避免陷入新的隐性双轨制;要妥善解决财务可持续问题;要慎重对待职业年金发展中的风险;要高度重视尚存在缺乏与之紧密相关的调整退休年龄、建立精算制度、提高统筹层次等配套制度的风险。

In 2015, the Aging Insurance System for Governmental Organizations and Institutions realized its transition and established the Aging Insurance System based on the social fund plus individual account system, which changed the pension system supported by government finance. This transition has great significance to promote social equity, facilitate social mobility and develop a multi-pillar endowment insurance system, more adaptive to the economic, political and social demands of the ＂new normal＂ phase. Nevertheless, this reform is an all-rounded institutional reconstruction and therefore requires a prudent consideration of the following risks, avoiding the trap of new implicit ＂double-track＂ model, properly solving the problem of Financial Sustainability, cautiously coping with threats in occupational pension, adjusting the retirement age, establishing actuarial system and enhancing overall planning.