CAJ | 학술논문

1991年以来，我国机关事业单位与城镇企业职工实行了两套不同的养老保险制度，即所谓的“双轨制”。“双轨制”存在诸多弊端，中央政府及有关部门为了推动养老保险双轨制改革进行了诸多的尝试和努力，但出台的一些试点方案实际运行效果并不理想。党的十八届三中全会提出要推进机关事业单位养老保险制度改革，建立更加公平可持续的社会保障制度。通过对德国、美国、智利等几个典型国家养老保险制度改革的考察，发现国外大部分国家的公职人员与其他群体养老金待遇差别不大，具有完备的相关法律法规体系，财政承担转轨成本等。因此，应进一步加大财政补贴力度，承担转轨成本，加大财政对养老保险基金的投入力度，降低企业养老保险费率。
1991년이래，아국궤관사업단위여성진기업직공실행료량투불동적양로보험제도，즉소위적“쌍궤제”。“쌍궤제”존재제다폐단，중앙정부급유관부문위료추동양로보험쌍궤제개혁진행료제다적상시화노력，단출태적일사시점방안실제운행효과병불이상。당적십팔계삼중전회제출요추진궤관사업단위양로보험제도개혁，건립경가공평가지속적사회보장제도。통과대덕국、미국、지리등궤개전형국가양로보험제도개혁적고찰，발현국외대부분국가적공직인원여기타군체양로금대우차별불대，구유완비적상관법율법규체계，재정승담전궤성본등。인차，응진일보가대재정보첩력도，승담전궤성본，가대재정대양로보험기금적투입력도，강저기업양로보험비솔。
Since 1991,China’s organs and institutions and workers of urban enterprises, the implementation of the two set of different endowment insurance system,the so-called "Double-track system"."Double-track system"has many disadvantages,the central government and the rele-vant departments to make many attempts and efforts to promote the double track pension insurance system reform ,but some pilot programs introduced the actual effect is not ideal.The party’s Third Plenary Session of the Party’s eighteen proposed to promote the reform of endowment insurance sys-tem in institutions,the establishment of a more equitable and sustainable social security system.Through the investigation of several German,Ameri-can,Chile typical national endowment insurance system reform,found little difference between public officials most foreign countries and other group pension benefits,has a complete legal system,the government bear the transition cost etc.Therefore,we should further increase financial subsidies, bear the transition cost,increase the financial investment of endowment insurance fund and reduce the enterprise pension insurance rate .