CAJ | 학술논문

养老金双轨制的收入再分配效应可从功利主义收入再分配、自由主义分配正义论、机会平等主义论、福利经济学四个理论视角予以阐释。养老金并轨制改革的制度设计要体现公平性和效率性，基金筹集要体现强制财政参与性。在短期内要解决好新旧制度的过渡问题，中期要强制建立机关事业单位职业年金制度，长期则要整合基本养老保险，健全多支柱养老保险体系。养老金双轨制改革的重难点包括：新旧养老保险制度如何衔接，企业与机关事业单位养老保险待遇差距如何缩小，退休制度与养老制度冲突如何协调。
양로금쌍궤제적수입재분배효응가종공리주의수입재분배、자유주의분배정의론、궤회평등주의론、복리경제학사개이론시각여이천석。양로금병궤제개혁적제도설계요체현공평성화효솔성，기금주집요체현강제재정삼여성。재단기내요해결호신구제도적과도문제，중기요강제건립궤관사업단위직업년금제도，장기칙요정합기본양로보험，건전다지주양로보험체계。양로금쌍궤제개혁적중난점포괄：신구양로보험제도여하함접，기업여궤관사업단위양로보험대우차거여하축소，퇴휴제도여양로제도충돌여하협조。
The income redistribution effect of two-track pension system can be interpreted from the four theoretical perspectives of utilitarian income redistribution, liberalism theories of distributive justice, equality of opportunity theory and welfare economics. System design of pension insurance system reform should reflect the fair and efficiency, and raise fund should reflect the mandatory financial participation. Problems of transition from the old system to the new system in the short term should be solved, in the medium a mandatory institutions of occupation pension system shoulded be established, and in the long term the basic old-age insurance is to be integrated, perfecting the multi pillar pension system. The heavy difficulty of pension system reform includs： how to link the old and the new endowment insurance system, how to narrow the pension gap between the Enterprises and the institutions, and how to to coordinate the conflict between the retirement system and the pension system.