摘要
公办高校教师养老保险改革的制度设计,比较突出的取向,就是把公办高校教师与义务教育教师和公务员区别开来。公办高校经费公用部分支出与义务教育的比较,公办高校的学费标准、生均教育经费支出和教工工资水平的统计数据,相关组织的投入产出即绩效的比较分析,表明公办高校与义务教育和政府机关具有相当的公益性。因此,公办高校教师的养老保险待遇应该与公务员相同。
In the present design of systems in the reform of pension insurance of teachers from public universities, the prominent orientation is to distinguish teachers in public universities from those who serve in compulsory education and public servants in governmental functionaries. In this paper, we have compared the expenditure for public use in public universities with that of compulsory education, worked out the statistical data of the tuition standards of public universities, the educational expense for each student on average and the salaries of teaching staff, and analyzed the input and output, namely the performance of relevant organizations. All these indicate that public universities generate considerable public benefits as the institutions for compulsory education and govemment agencies do. Therefore, teachers from public universities should receive the same pension insurance like public officials.
出处
《战略决策研究》
2010年第2期69-74,共6页
Journal of Strategy and Decision-Making
关键词
公办高校
养老保险
制度取向
public universities
pension insurance
system orientation
