CAJ | 학술논문

机关事业单位养老保险改革是当前的热点问题。一些地方先后进行了试点改革,方案设计既具有共同点也存在较大差异,但各地改革方案都存在诸多问题。完善机关事业单位养老保险改革,应在明确改革目的的基础上选择合适的措施和方案。我国事业单位养老保险改革不能以降低退休职工待遇水平减轻财政压力为目标,而应以建立统一的职工基本养老保险制度为目标。《试点方案》有利于实现这一目标,但显著地降低了事业单位退休职工的待遇水平,必然遭遇改革的阻力。完善《试点方案》的关键是选择合适的职业年金计划并明确待遇水平。对于机关和全额拨款事业单位,应建立待遇确定型的职业年金,而对于自收自支的事业单位,则应建立缴费确定型的职业年金。同时,应完善相关配套改革。
궤관사업단위양로보험개혁시당전적열점문제。일사지방선후진행료시점개혁,방안설계기구유공동점야존재교대차이,단각지개혁방안도존재제다문제。완선궤관사업단위양로보험개혁,응재명학개혁목적적기출상선택합괄적조시화방안。아국사업단위양로보험개혁불능이강저퇴휴직공대우수평감경재정압력위목표,이응이건립통일적직공기본양로보험제도위목표。《시점방안》유리우실현저일목표,단현저지강저료사업단위퇴휴직공적대우수평,필연조우개혁적조력。완선《시점방안》적관건시선택합괄적직업년금계화병명학대우수평。대우궤관화전액발관사업단위,응건립대우학정형적직업년금,이대우자수자지적사업단위,칙응건립격비학정형적직업년금。동시,응완선상관배투개혁。
Reform of the basic old-age pension insurance system for employees of government organizations and institutions should make clear the purpose of reform and choose the right measures and solutions to improve the basic old-age pension insurance system for employees of government organizations and institutions. The reform of the government institutions＇ pension insurance system should have a clear goal to create a unified basic pension insurance system, and not to reduce the pension benefits for retired workers to reduce the level of financial pressure. The ＂Pilot program＂ is conducive to achieving this goal, but significantly reduces the retirement benefit, and is bound to encounter resistance to change. To further improve the pilot program, the key is to choose the appropriate occupational pension plans and clear benefit standards.