我国事业单位养老保险制度改革研究-引入个人账户制度影响分析.pdf

摘 要 事业单位养老保险制度是中国社会保障制度的重要组成部分，事业单位从 业人员的养老问题和离退休人员待遇保障问题是中国和谐社会构建的重要方 面。当前城镇企业职工养老保险机关事业和企业制度分割的局面造成制度不统 一，覆盖面低，待遇有差别，人员流动有瓶径的问题日趋严重。企业保险目前 已是全国统一的保险制度，而事业单位养老则停留在退休费用的统筹和负担的 均衡上，保险功能较弱。为推进事业单位养老保险制度改革，构建覆盖城乡居 民的社会保障体系，国务院于2008年3月下发《关于印发事业单位养老保险制 度改革试点方案的通知》（国发[2008]10号），根据改革试点方案，在事业单 位分类改革完成的基础上，将借鉴现在正在实行的城镇企业职工养老保险制度， 两种原来独立运行的养老保险制度有并轨的趋势,改革方案最大的特点就是引 入了统账结合养老保险制度模式，这与原有制度最大区别是引入了个人账户， 本文主要通过对事业单位现有养老保障体制分析的基础上,建立事业单位的人 口预测模型，根据国务院关于事业单位养老保险制度改革试点方案的办法，对 引入“个人账户”制度实行部分积累的体制所带来的老龄化问题，替代率问题， 隐性债务显性化问题等方面的影响进行分析，进而给出定量和定性的分析结果， 在科学分析的基础上给出政策建议和解决方案，希望对事业单位养老保险制度 改革有所帮助。 关键词：养老保险；事业单位；个人帐户 1 ABSTRACT Old age insurance system is an important part of the social security system while the employees and retirees treatment problems are the significant aspect of building a harmonious society in China. The non-uniform, low coverage, the different treatments and movement bottle of current old-age insurance system are caused by the fragmentation of urban enterprise workers and the enterprise system organs. Business insurance is already a unified national insurance system, while the public institution is not uniform in the co-ordination of retirement costs and balance of burden, and lads to the weak insurance function. The State Council issue the institutions on the issuance of pension reform pilot program to inform (nation issued [2008] 10) in March 2008 to promote the reform of pension insurance system and build a social security system covers all urban and rural residents. According to the pilot reform program and on the basis of classification reform of institutions, we found that the original run independently pension insurance having t