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山东省机关事业单位养老保险制度的设计与可行性研究

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文本描述
近年,社会保障制度改革在世界各国风起云涌,其中养老保险制度的改革更 是首当其冲。在这一潮流下,中国城镇企业职工养老保险制度改革进展得较为顺 利,而作为政府雇员的机关事业养老保险制度改革却一直裹足不前。 山东省自 1994 年就开始了的机关事业单位养老保险制度的改革试点,但时 至今日,却出现难以为继的局面,主要存在的问题有 1.替代率大大高于国际通行 标准;2.费用已超越部分地方财政承受能力;3. 与城镇职工养老保险不衔接,引 发潜在的社会矛盾;4.机关事业单位退休人员待遇与城市其他退休劳动者待遇之 间的差距较大,影响社会公平。 本文在简要回顾山东省机关事业单位养老保险制度的演变历程后,通过对国 外公务员养老保险制度改革经验和问题的研究,在此基础上参照企业职工养老保 险制度,设计了适应中国机关事业单位的养老保险制度。 然后,本报告运用精算思维,根据山东省部分市机关事业单位的实际数据, 建立了测算模型,对机关事业单位养老保险制度改革方案的相关内容进行了一系 列可行性研究,例如对照分析了个人账户空账、实账运转可能给养老保险基金带 来的影响,并测算了计发“中人”过渡性养老金的过渡系数,预测了改革成本等。 最后,根据可行性测算结果,本报告所设计的方案可在 10 年内基本实现企 业与机关事业单位养老保险制度的统一。 关键字:机关事业单位;养老保险;制度可行性ABSTRACT Recently, fresh progress has been made in social security system reform all over the world, especially in endowment insurance system reform. In China, the reform of endowment insurance for people who are working in urban enterprises goes well, but we are making little headway with the reform of endowment insurance for people who are working in the government and public institutions. The experimental reform of endowment insurance for people who are working in Shandong province’s government and public institutions took place in 1994. There is no progress until now. I think the main problems for this matter are as follows. Firstly, substitution rate is far higher than the international standard; secondly, cost exceeds some local governments’ financial capacity; thirdly, the mismatching between endowment insurance for people who are working in urban enterprises and who are working in the government and public institutions may cause potential social contradiction; fourthly, the large treatment gap among people retiring from the government、public institutions and enterprises affect social fair. In the first place, I review the development of endowment insurance system of the government and public institution in Shandong province, study the experience and problems of foreign endowment insurance system for civil servants and refer to endowment insurance system for enterprises’ workers. Based on above, I design the suitable endowment insurance system for the government and public institutions. In the second place, I set up a model according to the data of some cities’ government and public institutions and make a series of policy feasibility study about reform plan for government and public institution’s endowment insurance system. For example, I comparatively analyse the effect of individual account on endowment insurance fund whether the account is real or not, calculate the transitionary coefficient of transitionary pension, forecast reforming cost and so on. Last, based on the calculating results of this feasible study, the endowment insurance for people whether they work in government or not will be integrated in ten years. Key words: government and public institution; endowment insurance; policy feasibility目 录 第一章 绪论 ...............................................................................................................1 1.1 选题背景........................................................................................................1 1.2 研究目的和方法............................................................................................2 1.3 本报告的特色与创新之处............................................................................2 1.4 报告结构........................................................................................................3 第二章 山东省机关事业单位养老保险改革历程及现状.......................................4 2.1 山东省机关事业单位养老保险制度改革历程............................................4 2.2 山东省机关事业单位养老保险制度现状与特点........................................5 2.3 企业与机关事业养老金差距悬殊的历史演变............................................7 2.4 巨大差距形成的原因....................................................................................9 第三章 国外公务员养老保险制度简介及启示.....................................................10 3.1 英国的公务员养老保险制度......................................................................10 3.2 美国的公务员养老保险制度......................................................................12 3.3 法国的公务员养老保险制度......................................................................15 3.4 德国的公务员养老保险制度......................................................................17 3.5 日本的公务员养老保险制度......................................................................19 3.6 新加坡的公务员养老保险制度..................................................................21 3.7 国外公务员养老保险制度的共性、改革趋势及启示..............................24 第四章 机关事业养老保险制度的设计 与在山东的可行性研究.......................27 4.1 新设计的机关事业单位养老保险制度内容..............................................27 4.2 新人基本养老金替代率模拟......................................................................29 4.3 中人过渡性养老金的计发系数及过渡方式测算......................................31 4.4 根据精算模型测算新政策实行后基金中长期收支及缺口......................41 结束语..........................................................................................................................55