美国加州公共雇员养老金制度改革动向与启示

The Reform Trend and Implication of California Public Employees' Retirement System

我国近4000万机关事业单位工作人员养老保险制度改革已全面启动,其中包括建立职业年金制度。如何发挥职业年金的关键作用,顺利推进制度并轨,确保改革平稳过渡是亟待研究和解决的问题。美国公共部门退休金制度已有近160年的发展历史,本文选取规模方面世界第五、美国第一的加州公共雇员养老金制度为研究对象,从计划类型、筹资与福利计发、管理监督、投资运营、新近改革等方面进行探讨,并结合我国实际提出五点政策建议:一是量身定制体现职业特征。二是单位配套缴费跟进落实。三是增强待遇发放的可持续性。四是构建监督制衡式治理机制。五是基金运营服务地方经济。

The pension reform of 40 million government and public agency employees has been started,including the establishment of occupational pension system.How to play the key role of occupational pension,promote system integration and ensure smooth reform transition is an urgent problem.The U.S.public sector pension system has the history of nearly 160 years.The research object of this paper is California Public Employees' Retirement System(CalPERS),which is the fifth largest internationally and the largest pension fund in the U.S.in terms of asset size.From the perspective of plan type,funding and benefit distribution,governance and regulation,investment and operation,recent reform trend,based on the situation of China,five policy suggestions have been summarized from CalPERS:1)plans should be tailored to reflect the occupational characteristic;2)employer matching contribution needs to be followed up;3)the sustainability of benefit distribution should be enhanced;4)multi-level occupational pension governance mode should be eatablished;5)fund investment should support local economy.