机关事业单位养老保险改革对于财政支付压力的影响分析——以中小学教师为例

The Analysis About the Impact of Organs and Institutions Pension Reform for Finance——Taking Teachers in Primary and Secondary Schools as the Example

2015年,国务院出台一系列文件启动了机关事业单位养老保险制度的改革工作,其目的在于破除双轨制,建立起更为公平、可持续的养老保险制度。然而,改革无疑面临着诸多问题与阻碍,均需要有关部门予以应对、解决。基于此,本文通过选取某一中小学教师群体作为研究标的,模拟测算出了改革与不改革情况下财政所要承担的支付压力的变化情况,并就工资增长率、投资收益率和账户做实程度等变量进行了关于财政负担变化的敏感性分析。研究表明,进行机关事业单位养老保险制度改革具有制度的优越性与可持续性,且合理的工资增长率等配套措施安排将有助于财政压力的进一步降低。最后,在上述结论的基础上,本文提出了明确改革思路、注重配套措施、合理设定工资增长率、安全地进行市场化投资运营、注重与企业职工的养老待遇公平等建议。

The State Council issued a series of documents in 2015 to start the organs and institutions of the pension system reform,which aims to break the two-track system,and establish a more equitable and sustainable pension system. However,the reform is undoubtedly faced with many problems and obstacles,the departments concerned are required to deal with and solve. Based on this,by selecting a group of Primary and Secondary School Teachers as a research subject,simulation and measure out the reform without changes to bear the financial pressure to pay under the reforms,while regression analysis,the payment of the national financial pressure macroscopic changes were predict. Studies indicate that organs and institutions pension system reform and sustainability advantages of having a system,and supporting measures to be a fair wage growth and so will help to further reduce the financial pressure. Finally,on the basis of the above conclusions,the paper put forward a clear idea of reform,focusing on supporting measures,set reasonable wage growth,market-oriented investment operations safely,with emphasis on the treatment of enterprise employees pension fairness recommendation.