机关事业单位基本养老金与企业并轨问题研究.doc

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1、机关事业单位基本养老金与企业并轨问题研究摘要：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”

2、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。关键词：机关事业单位养老保险改革并轨StudyonBasicOld-agedPensionIntegrationBetweenPublicInstitutionsandEnterpriseLanlanLIAO1,YouwuDAI2(1.GuangdongEngineeringPolytechnics；2.Manage

3、mentBureauofGuangdongSocialInsuranceFund,Guangzhou,GuangdongProvince51000)Abstract：Inrecentyears，thevoicescallingforabolishing"two-track??ofold-agedpensionshavebeenincreasinglyrisingabovethecrowd・Theintegrationofthebasicold-ageinsuranceforthestaffbothfrompu

4、blicinstitutionsandenterprisesisnotonlyconducivetothesocialequityandpersonnelflow,butalsotopromotingandmeetingneedsforthelegitimaterightsandinterestsofthestaffinpublicinstitutions・Atthismoment，itisthehightimetoputtingforwardthe”two-track'?institution,whichi

5、salsofeasiblefromatechnicalpointofview・However,thepilotreformofold-agedpensionlaunchedbyTheStateCouncilin2008hasnotdrawnthecurtainuptillnow,whichremindsusthatweshouldcarryoutsuchreformssimultaneouslyatalllevelsasthebasicold-agepensionamongStateorgans、Instit

6、utionalorganizations,andthecountryside.BasicpensioninsuranceandOccupationalpensionshouldalsobeimplementedsimuItaneouslyandclearlyspecifictransitionalarrangements.Thispapercreativelyputsforwardthe”transitionaloccupationalpension”concept,withspecificcounterme

7、asurestotheold-agedinsurancedesignedforpeoplefromallwalks,whichmightequalizetherelationshipbetweenpublicinstitutionsandprivatebusinesses,insuranceamongretireesretiredatdifferenttime,soastounifytheole-agedpensionsystems,whileexistinglevelofthebenefitsisnotre

8、ducedwithouttransitionalperiodspeciallydesignedforit.Keywords:Stateorgansandinstitutionalorganizations,Old-agedpensionreform,Integration目前，我国机关、事业单位实行由财政（单位）负责的退休养老制度，而企业则实行社会统筹与个人账户相结合的基本养老保险制度。机关、事业单