公平视域下机关事业单位养老保险新政的功效分析

Function Analyses of the New Policy of the Endowment Insurance System of the Government Public Institutions: A View of Fairness

2015年1月国务院出台了机关事业单位养老保险新政,将机关事业单位工作人员与企业职工基本养老保险制度"并轨"。本文在围绕起点、过程、结果三个维度对新政出台前我国基本养老保险公平情况进行研究的基础上,分析新政带来的一定程度上促进基本养老保险公平发展、推动补充养老保险发展、促进人员合理流动的直接功效,并且进一步对职业年金的建立倒逼企业年金的发展,企业年金的发展倒逼基本养老保险公平发展的潜在功效进行了剖析。在此基础上,构建出底线公平养老保险体系的过渡性结构,随着政府财政支付社会统筹账户养老金能力的提高,这一结构最终应发展成为真正意义上底线公平养老保险体系的目标结构。

January 2015 a new endowment insurance policy of Government- affiliated institutions which combines the basic endowment insurance system of institution staff and enterprise staff is published by The State Council. In this paper,based on the research of China endowment insurance equitable situation which focused on the starting point,process and result,we analyze the direct effect of the new policy which to a certain extent promotes equitable development of basic endowment insurance,complement endowment insurance and rational flow of personnel. Further we analyze the potential effect of promoting the development of the company annuity by the establishment of the occupational pension and equitable development of the basic endowment insurance by the development of the company annuity. Based on this,we build the transitional structure of the system of fair baseline endowment insurance,with the increasing ability of the government finance payment of social pooling account pension,this structure should eventually be developed into a real sense target structure of fair baseline endowment insurance system.