机关事业单位职业年金:可行性分析与制度设计  

Occupational Pension for Public Sector: Feasibility Analysis and System Design

作　　者：何小伟[1] 郑伟[2] 

机构地区：[1]对外经济贸易大学保险学院,北京100029 [2]北京大学经济学院,北京100871

出　　处：《江西财经大学学报》2014年第5期60-67,共8页Journal of Jiangxi University of Finance and Economics

基　　金：国家社会科学基金重大项目"建立社会公平保障体系与维护社会公平正义研究"(13&ZD042);国家社会科学基金青年项目"中国养老保险制度‘参量式’改革效应评估及政策应用研究"(11CJY108)

摘　　要："养老金双轨制"已经成为当前影响我国社会保障公平性的突出问题,迫切需要进行"结构性改革"。从国际经验来看,公职人员的职业年金呈现出以基本养老保险的融合为基础、从待遇确定型向混合型转变、坚持"增量改革、平稳过渡"的发展思路等特点。从技术基础、试点经验和心理预期等方面看,我国已经具备了发展机关事业单位职业年金的现实可行性。The dnal-track pension scheme between public sector and private sector has become a prominent issue affecting the fairness of social security in China, which needs structural reforms ur- gently. International experiences show that the occupational pensions for the employees of government departments and institutions present such features as taking the fusion of the basic retirement insur- ances as the foundation, transforming from the defined benefit type to the mixed type, adhering to the development idea of ＂incremental reform and smooth transition＂ and so on. China has a realistic fea- sibility of developing occupational pensions for the public sector from the perspectives of technical basis, pilot experiences and expectations of public employees.

关 键 词：机关事业单位 职业年金 制度设计 

分 类 号：F840.612[经济管理—保险]