CAJ | 학술논문

一直以来遭受口诛笔伐的养老金双轨制终被废除，伴随着机关事业单位养老保险的改革，养老金制度取得了里程碑式的进步。但并轨后，退休金差别却“涛声依旧”，公务员职业年金的建立掀起了大众关于养老金公平又一轮的争议。巨大的转制成本、三大风险的应对，都是养老金改革亟待解决的问题。如何顺利推进改革，完善政策措施，我们可以结合本国国情，借鉴国际经验，推迟退休年龄。同时引入弹性退休制，建立名义账户制，实行延期福利，促进企业年金的广覆盖，建立多层次养老保险制度，实现公平和效率以及养老制度可持续发展。
일직이래조수구주필벌적양로금쌍궤제종피폐제，반수착궤관사업단위양로보험적개혁，양로금제도취득료리정비식적진보。단병궤후，퇴휴금차별각“도성의구”，공무원직업년금적건립흔기료대음관우양로금공평우일륜적쟁의。거대적전제성본、삼대풍험적응대，도시양로금개혁극대해결적문제。여하순리추진개혁，완선정책조시，아문가이결합본국국정，차감국제경험，추지퇴휴년령。동시인입탄성퇴휴제，건립명의장호제，실행연기복리，촉진기업년금적엄복개，건립다층차양로보험제도，실현공평화효솔이급양로제도가지속발전。
The system about pension which suffered condemning has finally been abolished.With the re-form of civil servants’endowment insurance system,Chinese pension system has made great progress. But there is still a dispute about equity.The great costs of transition and three kinds of risk are to be solved.In order to promote the reform and perfect the measures,we can combine national conditions and international experiences.What’s more,the government should delay retirement,build Notional Defined Contribution,introduce deferred benefits,expand coverage of enterprise annuity,build multi-level endowment insurance system,acquire the unity between equality and efficiency,and realize sus-tainable development of the pension system.