CAJ | 학술논문

机关事业单位养老保险制度与城镇职工养老保险制度并轨是养老金制度体系的一个子问题。但过分纠结于这一问题可能会使我们无法拨云见日，看不清不同制度体系下养老金待遇差异这一本质性问题。对我国机关事业单位养老保险制度与城镇职工养老保险制度而言，是否需要并轨并不是真正的问题，至少不是当前最急迫的问题，问题的症结在于两者间待遇差异过大而形成的社会不公。通过市场化运营机制提升城镇职工养老金待遇水平，有利于消弭企业与机关事业单位之间的待遇差异，这是当前乃至今后养老金制度体系顶层设计的重中之重。
궤관사업단위양로보험제도여성진직공양로보험제도병궤시양로금제도체계적일개자문제。단과분규결우저일문제가능회사아문무법발운견일，간불청불동제도체계하양로금대우차이저일본질성문제。대아국궤관사업단위양로보험제도여성진직공양로보험제도이언，시부수요병궤병불시진정적문제，지소불시당전최급박적문제，문제적증결재우량자간대우차이과대이형성적사회불공。통과시장화운영궤제제승성진직공양로금대우수평，유리우소미기업여궤관사업단위지간적대우차이，저시당전내지금후양로금제도체계정층설계적중중지중。
Combining the pension system of public institutions affiliated with government departments into the pension system of the urban workers is a sub problem of pension system. But if we pay too much attention to this problem,it would be impossible for us to understand the different treatment existing in different pension systems. For the two pension systems ,system integration is not the real and urgent problem,the real one is the dramatic differences in the treatment in different systems and social unfairness brought by that. Improving the treatment of urban workers with the help of market mechanism will be beneficial to eliminate the differences in treatment of enterprises and public institutions affiliated with government departments ,which is the focus of the top-level design of current and future pension system.