江西财经大学学报 ›› 2014, Vol. 0 ›› Issue (05): 520-.

• • 上一篇    

机关事业单位职业年金:可行性分析与制度设计

何小伟1,郑 伟2   

  1. (1. 对外经济贸易大学 保险学院,北京 100029;2. 北京大学 经济学院,北京 100871)
  • 发布日期:2021-01-21
  • 作者简介:何小伟,对外经贸大学讲师,经济学博士,主要从事风险管理与保险研究,联系方式hxvae@163.com;郑 伟,北京大学教授,主要从事养老保险制度改革、保险业发展战略、国际保险比较研究。

Occupational Pension for Public Sector: Feasibility Analysis and System Design

HE Xiao-wei1, ZHENG Wei2   

  1. (1. University of International Business and Economics, Beijing 100029; 2. Peking University, Beijing 100871, China)
  • Published:2021-01-21

摘要: “养老金双轨制”已经成为当前影响我国社会保障公平性的突出问题,迫切需要进行“结构性改革”。从国际经验来看,公职人员的职业年金呈现出以基本养老保险的融合为基础、从待遇确定型向混合型转变、坚持“增量改革、平稳过渡”的发展思路等特点。从技术基础、试点经验和心理预期等方面看,我国已经具备了发展机关事业单位职业年金的现实可行性。

关键词: 机关事业单位,职业年金,制度设计

Abstract: The dual-track pension scheme between public sector and private sector has become a prominent issue affecting the fairness of social security in China, which needs structural reforms urgently. International experiences show that the occupational pensions for the employees of government departments and institutions present such features as taking the fusion of the basic retirement insurances as the foundation, transforming from the defined benefit type to the mixed type, adhering to the development idea of“incremental reform and smooth transition”and so on. China has a realistic feasibility of developing occupational pensions for the public sector from the perspectives of technical basis, pilot experiences and expectations of public employees.

Key words: public sector; occupational; pension; system design