摘要
2015年《机关事业单位工作人员养老保险制度改革的决定》的出台,标志着机关事业单位人员开始实行与企业职工一致的养老保险制度,这使得这三类人群的养老保险问题在整体上得到了统一,体现出制度建设朝着更加公平的方向又迈进了一步。但根据安格斯·迪顿的理论,提升福利和减少贫穷的政策设计,需考虑个体间的消费差异,否则将影响政策设计的公平程度。因此,从这一角度出发,结合公平的相关理论,通过对并轨后企事业机关单位养老保险制度进一步的分析发现,并轨后的制度在保障力、覆盖率、养老责任分担、缴费负担、退休年龄、待遇计发与调整方面还存在一些不公平现象,有待进一步的完善。并在后续的制度建设中,建议通过法治化等强制手段提高制度覆盖率及保障力度,并通过对缴费与发放办法的适当调整,体现对个体差异的考量,实现制度向更加公平的方向再迈进一步。
After the Decision on the Reform of the Pension Insurance of Civil Servant was issued, the pension insurance of civil servants and private employees has been subjected to the same criticism. With the new policy, government employees start to enjoy the same system with the enterprise employees. It makes the form fairer for the urban endowment insurance system. However, according to Angus Deaton＇s theory, designing a policy to promote the welfare and reduce poverty needs to take the individuals consumption differences into account. So with the further research on several indices such as coverage rate, contribution burden, substitution rate, it is found that the differences objectively exist between the different participants in the system, thus the form equity without taking the group differences into account still has a set of unfairness on the aspect of security efforts, coverage rate, pension liability, contribution press, retirement age, treatment payment and adjustment.
作者
张彦
李春根
Zhang Yan Li Chungen
出处
《财政研究》
CSSCI
北大核心
2016年第12期50-63,共14页
Public Finance Research
基金
国家社会科学基金项目"新农保对老年人口生活质量影响的实证研究"14BSH113
关键词
企事业机关单位养老保险
并轨
公平性
Pension Insurance of Civil Servants and Private Employees
System Merge
Fairness
