养老金双轨制的历史渊源与改革取向:浙江证据  

Historical Origin and Reform Orientation of the Double-track Pension System:Evidence from Zhejiang

作　　者：童素娟 郭林[2] 

机构地区：[1]浙江省公共行政与人才人事科学研究所,浙江杭州310027 [2]中国人民大学中国社会保障研究中心,北京100872

出　　处：《改革》2015年第1期90-98,共9页Reform

基　　金：国家科技支撑计划项目"劳动保障政策仿真模型平台与决策支持系统--专业模型开发"(批准号:012BAK22B02);教育部哲学社会科学研究重大课题攻关项目"社会养老服务体系建设研究"(批准号:12JZD035)

摘　　要：养老金双轨制的收入再分配效应可从功利主义收入再分配、自由主义分配正义论、机会平等主义论、福利经济学四个理论视角予以阐释。养老金并轨制改革的制度设计要体现公平性和效率性,基金筹集要体现强制财政参与性。在短期内要解决好新旧制度的过渡问题,中期要强制建立机关事业单位职业年金制度,长期则要整合基本养老保险,健全多支柱养老保险体系。养老金双轨制改革的重难点包括:新旧养老保险制度如何衔接,企业与机关事业单位养老保险待遇差距如何缩小,退休制度与养老制度冲突如何协调。The income redistribution effect of two-track pension system can be interpreted from the four theoretical perspectives of utilitarian income redistribution, liberalism theories of distributive justice, equality of opportunity theory and welfare economics. System design of pension insurance system reform should reflect the fair and efficiency, and raise fund should reflect the mandatory financial participation. Problems of transition from the old system to the new system in the short term should be solved, in the medium a mandatory institutions of occupation pension system shoulded be established, and in the long term the basic old-age insurance is to be integrated, perfecting the multi pillar pension system. The heavy difficulty of pension system reform includs： how to link the old and the new endowment insurance system, how to narrow the pension gap between the Enterprises and the institutions, and how to to coordinate the conflict between the retirement system and the pension system.

关 键 词：养老金双轨制 收入再分配效应 社会保障制度 

分 类 号：F842.67[经济管理—保险]