公务员养老金制度并轨改革的设计思路与精算评估  

Design and Evaluation for Civil Servants Pension Reform in China

作　　者：王晓军[1] 乔杨[2] 

机构地区：[1]中国人民大学应用统计科学研究中心,北京100872 [2]北京工商大学经济学院,北京100037

出　　处：《社会保障研究》2013年第2期39-47,共9页Social Security Studies

基　　金：教育部人文社会科学重点研究基地项目(10JJD790037);(06JJD840009);教育部人文社会科学研究规划项目(10YJA910008)的资助

摘　　要：我国公务员与企业职工的退休待遇存在巨大差距,养老保险制度的公平性备受质疑,由制度差异带来的阻碍人才流动等弊端日益凸显,已成为近年来社会关注的焦点问题,本文在分析公务员的职业特点及其养老保障特殊性的基础上,借鉴国际经验,并基于融入全国统一的养老金体系和保护公务员既得权益的考虑,给出了公务员养老金改革应采取"基本养老金+职业年金"的设计思路和具体方案,测算分析了改革方案对个人和财政支出的影响以及在实施上的可行性。There is wide gap existing in pension benefit between private and public - sector employee in China, the separate pension system for civil servants prevent the unified labor market and also be criticized for the equity in the long time. Based on analysis for the particularity of civil servants compensation system and the relative international experience, the paper study on the pension reform path for Civil servants in China and suggest setting a multi- pillar pension system and unified first pillar of basic social insurance for all workers and a separate occupational pension plans for private and public sector workers to protect the accrued pension benefit for civil servants. The paper gives a pension systems design for civil servant and evaluate the effect for individual benefit and fiscal costs.

关 键 词：公务员养老金 养老金双轨制 精算评估 养老金改革 

分 类 号：F842.6[经济管理—保险]