管理观察
管理觀察
관리관찰
MANAGEMENT OBSERVER
2015年
2期
37-41
,共5页
机关事业单位%养老保险改革%并轨
機關事業單位%養老保險改革%併軌
궤관사업단위%양로보험개혁%병궤
State organs and institutional organizations%Old-aged pension reform%Integration
近年来，社会上要求取消养老金“双轨制”的呼声日益高涨。机关、事业单位工作人员基本养老金与企业并轨，不仅有利于社会公平、有利于促进人才流动，也是保障机关事业单位工作人员合法权益的需要。目前并轨时机已经成熟，而且从技术上看也是可行的。但2008年国务院部署的事业单位养老保险改革试点至今未能如期完成。这提醒我们：机关与事业单位的基本养老保险改革应同步开展，全国各地的改革应同步进行，基本养老保险与职业年金应同步实施，并明确具体过渡办法。本文创造性地提出了“过渡性职业年金”的概念，并针对不同人群设计了具体的养老待遇并轨措施，可以在不设过渡期、不降低现有待遇水平的前提下，较好地处理机关事业单位与企业之间、不同单位之间、不同时间退休人员之间的待遇平衡关系，顺利实现并轨。
近年來，社會上要求取消養老金“雙軌製”的呼聲日益高漲。機關、事業單位工作人員基本養老金與企業併軌，不僅有利于社會公平、有利于促進人纔流動，也是保障機關事業單位工作人員閤法權益的需要。目前併軌時機已經成熟，而且從技術上看也是可行的。但2008年國務院部署的事業單位養老保險改革試點至今未能如期完成。這提醒我們：機關與事業單位的基本養老保險改革應同步開展，全國各地的改革應同步進行，基本養老保險與職業年金應同步實施，併明確具體過渡辦法。本文創造性地提齣瞭“過渡性職業年金”的概唸，併針對不同人群設計瞭具體的養老待遇併軌措施，可以在不設過渡期、不降低現有待遇水平的前提下，較好地處理機關事業單位與企業之間、不同單位之間、不同時間退休人員之間的待遇平衡關繫，順利實現併軌。
근년래，사회상요구취소양로금“쌍궤제”적호성일익고창。궤관、사업단위공작인원기본양로금여기업병궤，불부유리우사회공평、유리우촉진인재류동，야시보장궤관사업단위공작인원합법권익적수요。목전병궤시궤이경성숙，이차종기술상간야시가행적。단2008년국무원부서적사업단위양로보험개혁시점지금미능여기완성。저제성아문：궤관여사업단위적기본양로보험개혁응동보개전，전국각지적개혁응동보진행，기본양로보험여직업년금응동보실시，병명학구체과도판법。본문창조성지제출료“과도성직업년금”적개념，병침대불동인군설계료구체적양로대우병궤조시，가이재불설과도기、불강저현유대우수평적전제하，교호지처리궤관사업단위여기업지간、불동단위지간、불동시간퇴휴인원지간적대우평형관계，순리실현병궤。
In recent years,the voices calling for abolishing"two-track"of old-aged pensions have been increasingly rising above the crowd. The integration of the basic old-age insurance for the staff both from public institutions and enterprises is not only conducive to the social equity and personnel flow, but also to promoting and meeting needs for the legitimate rights and interests of the staff in public institutions. At this moment,it is the high time to putting forward the"two-track" institution,which is also feasible from a technical point of view.However,the pilot reform of old-aged pension launched by The State Council in 2008 has not drawn the curtain up till now, which reminds us that we should carry out such reforms simultaneously at all levels as the basic old-age pension among State organs,Institutional organizations, and the countryside.Basic pension insurance and Occupational pension should also be implemented simultaneously and clearly specific transitional arrangements.This paper creatively puts forward the"transitional occupational pension"concept,with specific countermeasures to the old-aged insurance designed for people from all walks, which might equalize the relationship between public institutions and private businesses, insurance among retirees retired at different time, so as to unify the ole-aged pension systems, while existing level of the benefits is not reduced without transitional period specially designed for it.
