中国公职人员养老金:制度变迁、现实困境与发展取向  

Pensions for Public Servants in China:Institutional Changes,Current Challenges,and Developmental Orientations

作　　者：龙玉其[1] Long Yuqi(School of Management,Capital Normal University,Beijing 100089,China)

机构地区：[1]首都师范大学管理学院

出　　处：《社会保障评论》2025年第1期50-68,共19页Chinese Social Security Review

基　　金：国家社会科学基金学术社团资助重大项目“中国社会保险制度建设与发展战略研究”(24SGA001)。

摘　　要：经过2015年的制度变革,我国公职人员养老金制度实现了从免缴费型退休金制度到责任分担型社会养老保险制度的转型,成为法定养老保险体系的重要组成部分。制度的平稳转型带给机关事业单位工作人员新的预期,但实践中也暴露出了诸多问题,体现在制度模式、覆盖范围、资金筹集、待遇给付、管理运行等方面,具体包括:个人账户存在诸多弊端,覆盖范围存在身份歧视,筹资规则不统一,责任分担不合理,待遇计发办法不完善,待遇差距较大,统筹层次低,基金增值压力大。面向未来的改革需要明确公平发展、科学发展与可持续发展的制度取向。在公平发展方面,建议取消“编制”参保规定,优化责任分担,缩小待遇差距,明确全国统筹与中央责任。在科学发展方面,进一步完善公职人员养老金制度设计,统一缴费基数与视同缴费办法,完善待遇计发办法、待遇调整办法、转移接续办法。在可持续发展方面,需要提升基金投资收益率,调整待遇计发基数与计发月数,取消个人账户继承,明确制度转轨成本及化解办法。Following the 2015 reform,China's pension system for public servants shifted from a non-contributory model to a shared-responsibility social insurance system,becoming a key part of the statutory pension framework.This transition has raised new expectations among civil servants and public institution staff but also highlighted several challenges.These include issues with the system's model,coverage,funding mechanisms,benefits distribution,and management.Key problems are fl aws in individual accounts,identity-based discrimination in coverage,inconsistent funding rules,unequal responsibility-sharing,inadequate benefit calculation methods,significant benefit disparities,low pooling levels,and pressure on fund growth.Future reforms should focus on fairness,scientific development,and sustainability.To ensure fairness,it is recommended to eliminate the"officially appointed status"requirement for insurance,optimize responsibility-sharing,reduce benefit disparities,and clarify the roles of national coordination and the central government.For scientific development,the system's design should be refined by standardizing contribution bases and methods for deeming contributions,as well as improving formulas for benefit calculation,adjustment,and portability.To ensure sustainability,the fund's investment returns should be enhanced,and adjustments should be made to the bases and periods for benefit calculations.Furthermore,the inheritance of individual accounts should be abolished,and the costs and strategies for transitioning the system should be clarified.

关 键 词：公职人员 养老金 公平发展 科学发展 可持续发展 

分 类 号：F842.67[经济管理—保险] D630.3[政治法律—政治学]