关键词: 机关事业单位,养老保险,企业年金,职业年金

Abstract: The three pillar pattern propelled actively in the old-age insurance system for enterprise employees provides a sample for the mode construction of the old-age insurance system for government organizations and institutions. However, the problems existing in the old-age insurance system for enterprise employees has also brought some negative impact on the reform of the old-age insurance system for government organizations and institutions. The huge gaps between the old age security pension of enterprise employees and the pension of the government organizations and institutions have reduced the confidence of the employees of the government organizations and institutions in the reform of old-age insurance. If the problem of transformation cost cannot be resolved, the?phenomenon?of“empty account”in individual account may continue to exist in the old-age insurance system for government organizations and institutions. It is suggested that the Chinese government should make arrangements for the transformation cost, conduct a unified management for the annuity business, and stand at a higher platform to reform the old-age insurance system for government organizations and institutions, so as to set an example for perfecting the old-age insurance system for enterprise employees.

Key words: government organizations and institutions; old age insurance; enterprise annuity; occupational annuity