当代经济管理2018，Vol.40Issue(7)：92-97,6.DOI:10.13253/j.cnki.ddjjgl.2018.07.015
后双轨制时代机关事业单位养老保险的困境与突破
The Dilemma and Breakthrough of the Pension System of the Government and Public Institutions in the Post-Dual System Era
摘要
Abstract
Unifying the pension of government and public institutions with the pension of enterprises initiated a new starting point. System unification is only the first step. The policy implementation and the deepening of reform also face a series of problems: Due to the distinction between the internal and the external public institutions, the gap between occupational pension and enterprise annuity, and the division of pension between workers and residents result in the unfairness of the pension insurance. The cost of pension reform causes fiscal pressure on public institutions. There are still funding risks, investment operation , incentive mechanism design, etc. The key to reform is to strengthen the concept of fairness, raise funds in a variety of ways to resolve transaction cost , improve the occupational annuity system, improve the basic pension system, and accelerate the reform of public institutions classification, innovate post management. These will lay the foundation for the reform of pension of government and public institutions.关键词
机关事业单位/养老保险/公平/职业年金/财政负担Key words
government and public institution/pension/fairness/occupational annuity/fiscal expenditure分类
管理科学引用本文复制引用
文太林..后双轨制时代机关事业单位养老保险的困境与突破[J].当代经济管理,2018,40(7):92-97,6.基金项目
河北省高等学校科学研究项目《河北省居家养老服务研究》 (SQ171121). （SQ171121）
