机关事业单位与企业养老保险制度并轨的可行性研究 我国现行的城镇职工养老保险制度分为机关事业单位养老保险制度和企业 职工养老保险制度两种。这两种养老保险制度是在其特定的历史背景下产生的， 其存在与发展有其合理性与必要性，在特定的历史时期起到了保障广大劳动者退 休生活的作用。然而随着我国由计划经济体制转向社会主义市场经济体制，机关 事业单位退休金制度的局限性逐渐暴露出来，资金来源单一、待遇计发方式不合 理、管理效率低下、社会化程度低是其主要存在的问题。企业职工养老保险制度 经历了 20 多年的改革与发展，至今形成了相对完善的养老保险制度模式，但是 也存在一些问题。近年来，养老保险双轨制的问题十分突出，并且带来了一系列 社会后果，究其原因，主要是由于机关事业单位与企业养老保险制度的差异性引 起的。这两种养老保险制度的资金来源及确保机制不同、养老金待遇计发办法及 调整机制不同、养老保险管理体制不同，导致了两种制度无法实现有效衔接，损 害社会的公平正义，阻碍了人力资源的合理流动，造成政府财政负担日益严重。 因此，迫切需要统一整合两种养老保险制度，实现两种制度的平稳衔接。 本文从机关事业单位与企业养老保险制度分立而产生的问题出发，运用比较 分析法，回顾了两种养老保险制度发展的历史沿革，指出两种制度分别存在的问 题。机关事业单位养老制度的改革与发展一直滞后于企业养老保险制度，造成了 两者较大的制度性差异，由此引发了一系列社会问题。对两种制度的并轨是养老 保险制度发展的必然趋势，但是制度并轨需要国家宏观大环境的支撑，因此本文 从国家政策条件、经济条件、社会条件和文化因素几个方面对这两种制度的并轨 进行了可行性分析，指出在我国目前的形势下，实行机关事业单位与企业养老保 险制度并轨既是可行的，也有利于促进社会主义公平正义，维护社会和谐稳定。 本文借鉴试点地区事业单位养老保险制度改革的经验，提出了实现机关事业单位 与企业养老保险制度并轨的原则与建议。 关键词： 机关事业单位，企业，养老保险，并轨，可行性 II Abstract Feasibility Research on the Mergence of the Basic Endowment Insurance between Public Institutions and Enterprises in China In China, current urban staff endowment insurance system is divided into endowment insurance system of government institutions and that of enterprise employees. These two kinds of endowment insurance system is under the specific historical background and its existence and development has its rationality and necessity , also has played an important role in guaranteeing laborers retirement life in specific historical period. However, as our country transform from planned economic system into socialist market economic system, limitations about retirement system of public Institutions gradually exposed, the main problems are as follows, single source of funding, unreasonable calculation of payroll, inferior efficiency of management, low degree of socialization. Endowment insurance system of enterprises has experienced more than 20 years of reform and development and has formed a relatively perfect mode of endowment insurance system, but still has some problems. In recent years, the problem concerning the double track of endowment insurance is very outstanding, and it causes a series of social consequences, in terms of its reason, it is mainly due to the difference of endowment insurance system between public Institutions and enterprises. These two kinds of endowment insurance system have different funding source and ensuring mechanism, different calculation method of pension and adjustment mechanism, and different endowment insurance management system. In result, these two systems could not achieve effective connection, did harm to social fairness and justice, hindered the rational flow of human resources, caused serious government financial burden. Therefore, these two systems need to be unified urgently to achieve the smooth mergence. This article is stated from the difference of endowment system between public institutions and enterprises using the comparison analytic method, it has reviewed the III development upon the historical evolution of these two kinds of endowment insurance system and pointed out the problems existing in the two systems respectively. The reform and development of endowment system in public institutions has been lagging behind the enterprise endowment system, causing larger institutional differences, resulting in a series of social problems. Mergence of two systems is an inevitable trend along with the development of endowment insurance system, but the mergence needs the support of national macro environment, so this article has done feasibility analysis concerning several aspects of the national policy conditions, economic conditions, social conditions and cultural factors and pointed out that in the current situation in China, mergence of the endowment Insurance between public Institutions and enterprises is feasible and conducive to promoting the socialist fairness and justice maintaining social harmony and stability. This article has used the reform experience of endowment insurance system of pilot area and put forward the principles and recommendations concerning the implementation of the mergence of the endowment insurance between public Institutions and enterprises. Key Worlds： public institutions, enterprises, endowment insurance, mergence, feasibility I 目录 第 1 章 绪论.............................................. 1 1.1 选题的缘由与意义 .................................. 1 1.1.1 选题缘由 ..................................... 1 1.1.2 选题的理论与实践意义 ......................... 2 1.2 文献综述 .......................................... 3 1.2.1 国外研究现状 ................................. 3 1.2.2 国内研究现状 ................................. 4 1.3 报告结构与研究方法 ................................ 6 1.3.1 报告结构 ..................................... 6 1.3.2 研究方法 ..................................... 7 1.4 创新点与不足 ...................................... 7 第 2 章 机关事业单位与企业养老保险制度并轨的必要性........ 9 2.1 机关事业单位养老保险制度的历史沿革与存在的问题 .... 9 2.1.1 机关事业单位养老保险制度的历史沿革 ........... 9 2.1.2 机关事业单位养老保险制度存在的问题 .......... 10 2.2 企业职工养老保险制度的历史沿革与存在的问题 ....... 11 2.2.1 企业职工养老保险制度的历史沿革 .............. 11 2.2.2 企业职工养老保险制度存在的问题 .............. 12 2.3 机关事业单位与企业养老保险制度的差异性 ........... 13 2.3.1 资金来源及确保机制不同 ...................... 13 2.3.2 养老金待遇计发办法及调整机制不同 ............ 13 II 2.3.3 养老保险管理体制不同........................ 14 2.4 机关事业单位与企业养老保险制度差异的负面影响 ..... 14 2.4.1 不利于社会公平 .............................. 14 2.4.2 不利于人才合理流动 .......................... 16 2.4.3 政府财政压力逐年增大 ........................ 16 第 3 章 机关事业单位与企业养老保险制度并轨的可行性....... 17 3.1 机关事业单位与企业养老保险制度并轨的模式选择..... 17 3.2 机关事业单位与企业养老保险制度并轨的宏观条件分析. 19 3.2.1 政策条件 .................................... 19 3.2.2 经济条件 .................................... 20 3.2.3 社会条件 .................................... 22 3.2.4 文化因素 .................................... 24 3.3 试点地区事业单位养老保险改革的现状与启示 ......... 24 3.3.1 试点地区事业单位养老保险改革现状 ............ 24 3.3.2 事业单位养老保险改革对两种制度并轨的启示 .... 25 第 4 章 实现机关事业单位与企业养老保险制度并轨的原则与建议27 4.1 实现机关事业单位与企业养老保险制度并轨的原则 ..... 27 4.1.1 与经济发展水平相适应的原则 .................. 27 4.1.2 公平与效率相结合的原则 ...................... 27 4.1.3 权利与义务相统一的原则 ...................... 27 4.1.4 社会保障刚性发展的原则 ...................... 28 4.2 实现机关事业单位与企业养老保险制度并轨的建议 ..... 28 III 4.2.1 构建多层次、多支柱的养老保险制度体系 ........ 28 4.2.2 实行统一、科学的养老金待遇计发办法和调整机制 30 4.2.3 重点处理好“中人”的待遇问题 ................ 32 4.2.4 提高基础养老金的统筹层次 .................... 33 4.2.5 建立科学的养老保险管理体制 .................. 33 第 5 章 结论............................................. 35