CAJ | 학술논문

我国养老体制并轨改革已箭在弦上。本文基于国务院最新出台的养老保险制度改革的方案，以福建省机关事业单位为例，系统地分析了其养老保险制度改革的现状。从思想观念障碍、改革后待遇差距与转制成本的困境、新旧制度衔接以及对个人和社会影响等4个方面，对方案实施所面临的困境进行分析，剖析此次改革的难点和助力。在此基础上，提出了进一步推进福建省机关事业单位养老体制并轨改革顺利进行的对策思路：即在推进改革中兼顾公平和效率，采取多渠道筹措资金以实现新老制度平稳衔接，增强公众对改革的认同，从而确保改革的顺利进行。
아국양로체제병궤개혁이전재현상。본문기우국무원최신출태적양로보험제도개혁적방안，이복건성궤관사업단위위례，계통지분석료기양로보험제도개혁적현상。종사상관념장애、개혁후대우차거여전제성본적곤경、신구제도함접이급대개인화사회영향등4개방면，대방안실시소면림적곤경진행분석，부석차차개혁적난점화조력。재차기출상，제출료진일보추진복건성궤관사업단위양로체제병궤개혁순리진행적대책사로：즉재추진개혁중겸고공평화효솔，채취다거도주조자금이실현신로제도평은함접，증강공음대개혁적인동，종이학보개혁적순리진행。
The reform of pension system in our country has been imminent. This article is based on the latest endowment insurance system reform scheme promulgated by the state council and takes government institutions of Fujian province as an example, and then systematically analyzes the present situation of the old-age insurance system reform. The author analyzes the plight of the plan implementation, and dissects difficulties as well as the power to the reform from the obstacle of ideology, treatment gap after the re- form, the dilemma of the transformation cost, the old and new system of cohesion, personal and social im- pact and so on. Also, this article puts forward some ideas to further promote the reform of pension system in government institutions in Fujian province： That is both efficiency and fairness in the reform, taking the multi-channel to raise funds for the ystem joining smoothly, to enhance the public identification of the re- form, and consequently to ensure the reform smoothly.