国外公务员养老金制度“由分立到统一”的改革  

Reform of Foreign Civil Servant Pension System from Separation to Unification

作　　者：杨洋[1] YANG Yang

机构地区：[1]人力资源和社会保障部中国劳动和社会保障科学研究院,北京100029

出　　处：《社会保障研究》2021年第1期103-111,共9页Social Security Studies

基　　金：教育部人文社会科学重点研究基地重大研究项目“机关事业单位社会保障研究”(项目批准号:06JJD840009)成果。

摘　　要：近几十年来,国外公务员养老金制度改革的共同特征和趋势之一是这一制度与私人部门雇员养老金制度从分门而立到逐渐走向统一整合。我国在2014年也实施了改革,实现了机关事业单位养老保险制度与企业职工基本养老保险制度的并轨。改革过渡期现已过半,各项政策措施已基本平稳落地,但也出现了一些改革前预期之外的新矛盾和新问题。本文对改革方向和趋势与我国类似的国家的公务员养老金制度的改革动因、改革路线和具体措施,特别是改革过渡办法及养老金待遇的平稳衔接措施进行了对比分析。国外的经验给我国下一步顺利推动改革带来以下启示:构建公平统一的基本养老保险制度;建立DB制与DC制相结合的补充型养老金计划;统筹安排及合理确定不同层次、不同类型养老金计划的待遇替代率水平。In recent decades,one of the common characteristics and trends of foreign pension system reforms for public sector employees is that the relationship between it and the pension system of private sector employees has been gradually integrated from separation.In 2014,China also implemented the reform of the pension insurance system for staff of government agencies and institutions,and realized the integration with the basic pension insurance system for enterprise employees.The 10-year reform transition period has now passed halfway.Various policies and measures have basically been implemented smoothly.However,there have also been some new contradictions and new problems that were not expected before the reform.This article compares and analyzes the reform motivations,reform routes and specific measures of civil servant pension system reform in countries which have the same reform direction and trends with China,especially the transitional measures and policies for achieving a smooth convergence of pension benefits.The experience of foreign countries brings the following enlightenment for China to smoothly promote the reform in the next step such as the establishment of a fair and unified basic pension insurance system,the establishment of a supplementary pension plan combining the DB system and the DC system,overall planning and reasonable determination of the replacement rate of different levels and types of pension system.

关 键 词：机关事业单位 养老保险制度 养老金改革 双轨制改革 

分 类 号：D63[政治法律—政治学]