后双轨制时代机关事业单位养老保险的困境与突破

The Dilemma and Breakthrough of the Pension System of the Government and Public Institutions in the Post-Dual System Era

统一机关事业单位与企业基本养老保险开启了养老保险制度改革的新起点和新局面。制度统一只是第一步,在政策的落实和改革的深化方面还面临一系列难题:由于编制内外的差别、职业年金与企业年金的差距以及职工与居民养老保险的差异造成养老保险的不公;转制成本对政府和事业单位形成财政压力;职业年金存在筹资风险、投资运营和激励机制设计等问题。改革应强化公平理念,多方筹资化解转制成本,完善职业年金制度,健全基本养老保险制度,并加快推进事业单位分类改革、创新编制管理,为机关事业单位养老保险改革奠定基础。

Unifying the pension of government and public institutions with the pension of enterprises initiated a new starting point. System unification is only the first step. The policy implementation and the deepening of reform also face a series of problems： Due to the distinction between the internal and the external public institutions, the gap between occupational pension and enterprise annuity, and the division of pension between workers and residents result in the unfairness of the pension insurance. The cost of pension reform causes fiscal pressure on public institutions. There are still funding risks, investment operation , incentive mechanism design, etc. The key to reform is to strengthen the concept of fairness, raise funds in a variety of ways to resolve transaction cost , improve the occupational annuity system, improve the basic pension system, and accelerate the reform of public institutions classification, innovate post management. These will lay the foundation for the reform of pension of government and public institutions.