关键词: 机关事业单位,养老保险,转制成本

Abstract: The primary issue to be resolved in the reform of old-age insurance system for state organs and institutions is the issue of transitional costs. In view of China’s actual situation, the transitional costs should only be borne by the government. The amortization periods of transitional costs have two parts, one is for “old men” which is the mean residual lifetime of the old people retired before the institutional reform, and the other is for middle-aged people which is the mean work life of the middle-aged people before the reform. The result of the calculation reveals that the combined transitional costs from the old and middle-aged persons in the state organs and institutions reach 18.289 trillion yuan, and the yearly amortization amount of the transitional costs for old and middle-aged persons is 972.457 billion yuan. Therefore, we should adjust the fiscal expenditure structure, reduce administrative expenditures, and improve the efficiency in the use of financial resources, so as to use the saved funds for social security.

Key words: state organs and institutions; old age insurance; transitional costs