机关事业单位养老金制度改革的成本与收益——基于制度变迁的视角

Cost and Benefit of Pension System Reform of Public Institution——Based on the Perspective of Institutional Change

机关事业单位养老金制度自建立以来一直饱受非议,20世纪90年代开始,我国对这一制度进行了多次改革试点尝试,受制度变迁路径依赖的约束、权益二重性的掣肘及传统观念的影响,其进展缓慢。为明确改革中可能存在的风险与误差,以制度变迁为视角,对机关事业单位养老金制度改革的预期成本与潜在收益、社会成本与社会收益、转轨成本与外部性收益、摩擦成本与公平收益、观念成本与精神收益进行梳理和剖析,有利于更深入地推进制度变革,建立既符合我国国情又满足机关事业单位职工需求的养老金制度。

The pension system of public institution has been controversial since its establishment. In 1990s , China began to reform the system for several times, the reform is moving slowly because i t ＇s constrained by the path dependence of institutional change and influ-enced by the restriction of the duality of rights and the traditional idea. In order to clarify the possible risks and errors in the reform, we should take the institutional change as the angle of view, analyze the expected costs and potential benefits, social costs and benefits, transition cost and external revenue, friction cost and equity gains, concept cost and spiritual income, which is conducive to the orderly reform of the system. Building a pension system is not only in line with China, s national conditions, but also meets the needs of the in-stitution workers.