论中国事业单位养老保险制度改革方案的完善  

Improvement of Pension Insurance Reform of Institution Staff

作　　者：高和荣[1] 张爱敏[1] 

机构地区：[1]厦门大学公共事务学院,厦门361005

出　　处：《北京师范大学学报（社会科学版）》2014年第4期151-158,共8页Journal of Beijing Normal University(Social Sciences)

基　　金：国家社会科学基金项目"我国事业单位人员养老保险分类改革研究"(11BSH062);教育部重大攻关项目"事业单位分类改革实施战略研究"(12JZD024);教育部新世纪优秀人才支持计划"养老保险制度整合与体系完善"(NCET-13-0499)

摘　　要：2008年国务院通过的《事业单位工作人员养老保险制度改革试点方案》明确提出要建立起社会统筹与个人账户相结合的事业单位基本养老保险制度,按照老人、中人及新人等三种情况界定事业单位人员的基本养老金待遇,推进事业单位改革平稳进行。但是,现行的《试点方案》只改革公益类事业单位人员,而没有改革行政类事业单位人员及机关公务员,使得在覆盖对象上有失公平。同时,《试点方案》的缴费水平设置不合理,在职业年金没有普遍建立起来的情形下必将导致养老金替代率的下降。因此需要对现行的《试点方案》加以优化,将该制度覆盖到所有事业单位人员乃至公务员,实行单位与个人共同缴费原则,统一缴费基数、缴费比例及计发办法,将事业单位人员养老保险划分为"基本养老保险+职业年金"两个部分,通过对该制度的检验并对缴费比例与计发办法的修正,最大限度地凝聚改革共识,形成更加公平可持续的养老保险制度。＂The pilot program of the pension insurance system reform of institution staff＂ was passed in 2008,which （i） clarified the scope of the pilot and the applicable object and proposed to establish a basic old-age insurance system by combining social pooling and individual account, （ii）defined their basic pension according to whether s/he is one of long-standing, new or in between,and （iii）promoted the reform in a smooth manner. However, the current scheme is unfair in the coverage, and the decision of the payment level is unreasonable,which will for sure give rise to decrease of pension replacement rate. Hence,we need to concern all the institutions＇ staff,even the public functionaries, to implement the contribution principle for combing the units and the individuals,unified payment base,unified payment proportion and unified method of calculation and payment. At the same time, we may divide the institutions＇ old-age insurance into ＂basic endowment insurance and occupa- tional pension＂to form a more equitable and sustainable endowment insurance system by testing this new attempt, and correct the proportion of payment and the method of calculation.

关 键 词：事业单位人员 养老保险制度 基础养老金 职业年金 

分 类 号：F12[经济管理—世界经济]