【摘要】 我国事业单位养老保险改革迫在眉睫。本文通过比较事业单位养老保险试点前后的不同方案,计算两种制度下的养老金替代率,得出试点方案中的养老金替代率与改革前、企业职工养老保险养老金替代率均存在较大差距。从而说明各试点省市事业单位养老保险改革进程缓慢主要在于待遇水平大幅度降低。由此提出早日建立职业年金制度的建议。更多还原

【Abstract】 The endowment insurance system reformation of public institutions in China is imminent.This paper calculates two kinds of pension replacement ratio in different systems through comparing the situation in experimental areas with that in non-experimental areas.We conclude that there exist substantial differences between the replacement rates in areas with and without the pension reform,as well as in private enterprises and public institutions.And the decrease in pension level is the main reason that the reformation can’t go well.We advise that the enterprises annuity system should be established as soon as possible.更多还原