机关事业单位养老金制度并轨的路径优化研究

摘要

Public institution and enterprise pension system are different, led to an applicable pension system in China. In order to solve the unfair and the pension burden of double-track weight problems, the government issued the decision on reform of the old-age insurance system, the authority institution and the enterprise pension system, since then organs of Chinese enterprises and institutions shall adopt the uniform basic old-age insurance system. However, in the process of system implemented, it will appear many problems inevitably, the article by thinking and reflection, puts forward some targeted optimum path for reform policy to achieve a smooth transition.%机关事业单位和企业养老金制度之前实行的是两种不同的制度，导致了我国养老金双轨制的产生。为了解决双轨制带来的不公平以及养老金发放负担重等问题，我国发布了关于养老保险制度改革的决定，实行机关事业单位和企业养老金并轨，自此我国企业和机关事业单位实行统一的基本养老保险制度。然而在制度衔接过程中，不可避免的会出现诸多问题，文章通过思考和反思，提出了相关针对性改革优化路径以期实现政策的平稳过渡。