机关事业单位养老保险制度转轨的现实意义及潜在风险
发布时间：2018-08-05 12:57
【摘要】：2015年机关事业单位养老保险制度实现转轨,最终确立起统账结合的养老保险制度,改变了新中国成立以来一直实行的财政养老退休金制度。这一转轨在建立更加公平和可持续养老保险制度上迈出了一大步,具有重要现实意义:有助于实现社会公平;能够更好地促进社会流动;有利于发展多层次养老保险体系;更好地适应了新常态下经济、政治和社会对养老保险的新要求。然而,这一次变革是一场全方位的制度重构和调整,为此,改革目标的顺利实现还需慎重对待以下风险:制度转轨要避免陷入新的隐性双轨制;要妥善解决财务可持续问题;要慎重对待职业年金发展中的风险;要高度重视尚存在缺乏与之紧密相关的调整退休年龄、建立精算制度、提高统筹层次等配套制度的风险。
[Abstract]:In 2015, the old-age insurance system of the organs and institutions was transformed, and the old-age insurance system with the combination of unified accounting was finally established, which changed the financial pension system that had been implemented since the founding of New China. This transition takes a big step forward in establishing a more equitable and sustainable old-age insurance system, which is of great practical significance: helping to realize social equity, better promoting social mobility, and conducive to the development of multi-level old-age insurance system. Better adapted to the new normal under the new economic, political and social requirements for pension insurance. However, this reform is an all-around system reconstruction and adjustment. Therefore, the successful realization of the reform goal needs to carefully deal with the following risks: to avoid falling into a new hidden double-track system, to properly solve the financial sustainability problem; The risks in the development of occupational pension should be treated prudently, and the risk of adjustment of retirement age, establishment of actuarial system and improvement of overall planning level should be attached great importance to.
【作者单位】： 山东大学哲学与社会发展学院;山东财经大学公共管理学院;
【基金】：山东省社科规划重点研究项目“人口老龄化与养老社会保障问题研究”(项目号12BSHJ02)
【分类号】：F842.67
本文编号：2165865
[Abstract]:In 2015, the old-age insurance system of the organs and institutions was transformed, and the old-age insurance system with the combination of unified accounting was finally established, which changed the financial pension system that had been implemented since the founding of New China. This transition takes a big step forward in establishing a more equitable and sustainable old-age insurance system, which is of great practical significance: helping to realize social equity, better promoting social mobility, and conducive to the development of multi-level old-age insurance system. Better adapted to the new normal under the new economic, political and social requirements for pension insurance. However, this reform is an all-around system reconstruction and adjustment. Therefore, the successful realization of the reform goal needs to carefully deal with the following risks: to avoid falling into a new hidden double-track system, to properly solve the financial sustainability problem; The risks in the development of occupational pension should be treated prudently, and the risk of adjustment of retirement age, establishment of actuarial system and improvement of overall planning level should be attached great importance to.
【作者单位】： 山东大学哲学与社会发展学院;山东财经大学公共管理学院;
【基金】：山东省社科规划重点研究项目“人口老龄化与养老社会保障问题研究”(项目号12BSHJ02)
【分类号】：F842.67
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