典型国家公务员养老保险制度改革与启示——基于英美日三国的比较研究  

Reforms of Civil Service Pension Systems in Representative Countries and Their Implications——A Comparative Analysis of UK,USA and Japan

作　　者：殷宝明[1] 

机构地区：[1]武汉大学社会保障研究中心,湖北武汉430072

出　　处：《东北大学学报（社会科学版）》2014年第5期505-510,共6页Journal of Northeastern University(Social Science)

基　　金：国家自然科学基金面上资助项目(71273198);教育部博士研究生学术新人奖资助项目(5052012115001)

摘　　要：英国、美国和日本分别是福利国家型、自保公助型和东亚福利模式的典型代表。在寻求公平与效率平衡的改革主线下,三国都由最开始单独建立公务员养老保险制度发展到与其他群体养老保险制度相融合,并建立由公共基础养老金、职业年金和补充养老金构成的多层次保障体系。尽管在资金筹集模式、筹集主体、缴费比例、待遇关联标准和替代水平等具体制度设计上有所区别,但三国都实现了政府与个人的责任共担,减轻了财政支出压力并满足了差异化的养老保障需求。The UK, USA and Japan are the representative models of state welfare style, sel~ supporting with social aid style and East Asian welfare style respectively. Under the principle of striking a balance between equity and efficiency, the three countries have developed their civil service pension systems from initial separate ones into multi-layer ones by merging with the other systems, which consist of public basic pension, occupational pension and complementary pension. Despite the differences in funding models, funding resources, contribution rates, payment-related criterias and replacement levels, they have all achieved a collaborative share of financial responsibility between the government and the individuals, thus relieving the pressure of fiscal sustainability and meeting the differentiated old-age supporting demands.

关 键 词：养老保险制度改革 公务员 国际比较 

分 类 号：C913.7[经济管理]