机关事业单位养老保险改革:进程、发展与制度评价

Public Sector Pension Reform: Process,Progress and Institutional Evaluation

机关事业单位与企业退休金制度经历了"统—分—统"的发展历程,逐渐形成了"双轨制"。近年来,"双轨制"饱受质疑,机关事业单位赡养率高企也加重了财政负担,促成了2015年的机关事业单位养老保险改革。改革后仍潜藏问题,包括基本养老保险面临支付风险和长寿风险,财政负担地区差异大,职业年金面临可持续性风险和便携性风险。通过对上述风险的逐一论述,文章从公平性、便携性、可持续性和基金管理效率等4个方面提出了政策建议。

In China, public sector pension scheme and private pension scheme had evolved from“accordant” to “discordant” from 1950s to the end of 2014. In this evolving process, “dual track” of pension system shaped up. In recent years, more and more people have challenged abolition of the duality between public and private pension schemes. The Public Pension Reform of 2015 was supposed to re-accord the two pension schemes. But through deep analysis, it is found that： to basic pension, there will be potential risks on payment and longevity as well as divergence of fiscal sustainability among regions;and occupational pension system also faces risks on portability and profitability. Proposals from fairness, portability, and sustainability and investment performance management are provided in the final part of this paper.