机关事业单位养老保险制度的人性化选择

伴随着城镇企业养老保险制度的逐渐完善,建立机关事业单位养老保险制度无疑是目前社会养老保险工作中最棘手的难题。由于过去城镇内部养老保险“二元化”特征导致现阶段对机关事业单位试点和改革存在诸多的分歧,试图在过去改革试点和城镇养老保险改革的经验基础上,以最终建立全国统一的社会保障制度为目标,力图最小化转制成本,对机关事业单位养老保险制度建立的原则和框架问题做一些探索。

The Humanization Choicl of Public Institutions Pension Insuiance System

With the gradual perfection of town business enterprise pension insurance system,buibling up public institutrions pension insurance system is doubtless the most haid nut to uack in the wirent social pension insurance work.This is because the "two dollar tuin” chaiaoteristic of town′s past internal pension insurance in the past caused mancl rifts in aurrent retorm experiments among public institutions.The article sees the establishment of an unified social security system with minimum cost of system changes as the ultimate target.Under this belief,the article explcres the principle and the framework of public institutions pension insuiance system based on past experimental reform experiences.