企业与机关事业单位离退休人员养老待遇差异研究

企业与机关事业单位离退休人员的养老金存在差距已是不争的事实。研究发现,1999—2009年它们之间的差距呈不断扩大趋势,但差异扩张的速度在下降。造成企业与机关事业单位养老金差异的原因主要是二者之间养老金的计发基础不同,替代率差异较大,养老金调节机制不同。如果不及时解决二者的差异,将产生不可估量的社会风险。建议构建全民统一的基本险加强制性补充险构成的双层次养老保险制度,调整现有的养老金替代率政策,优化企业退休人员基本养老金补助政策。

A study on the differences between the pension benefits of the retired personnel of enterprises and that of government departments and institutions

It is indisputable that there is a gap between the pension of retirees from private and public sectors.The study found that the gap between them shows constantly expanding trend,while the expansion speed of the gap is slowing from 1999 to 2009.The main reasons for the gap between the pension of retirees from private and public sectors are differences in the calculation and distribution of basic pension,disparity in substitution rate and difference in pension adjustment mechanism.If their gap was not solved timely,it will produce immeasurable social risks.This paper suggest constructing a double level old-age insurance system of nationwide unified basic insurance and mandatory supplement insurance,adjusting the existing policy of pension substitution rate,and optimizing the policy of basic pension subsidy for enterprise retirees.