(I) How to link up with the old-age insurance system for enterprise employees and the retirement pension system for government agencies

In the early 199s, China began to reform the old-age insurance system for enterprises, and implemented the "unified account combination" mode in which enterprises and individuals shared the responsibility. However, the retirement pension of employees in government agencies and institutions is usually borne by the state finance, and individuals do not bear corresponding responsibilities. In January, 29, Ministry of Human Resources and Social Security officially issued the Reform Plan of Endowment Insurance System for Public Institutions, which was first piloted in Shanxi, Shanghai, Zhejiang, Guangdong and Chongqing. The main contents of the reform include: the staff of public institutions should also pay the old-age insurance like the employees of urban enterprises, and retirement benefits should be linked to payment; Pension payment adopts "the old way for the old and the new system for the new"; The fund gradually implements provincial overall planning; Establish an occupational annuity system; Establish a normal adjustment mechanism for basic pensions. The pilot reform has made slow progress and met with great resistance. A large part of the reason is that the reform has integrated two "fragments" of enterprises and institutions, but it has also caused a new "fragment" of the civil service pension system, which has formed new unfairness.

At present, the main basic retirement system in cities and towns in China includes three parts. From a big perspective, the basic old-age insurance for urban enterprises is the first part. By the end of 28, there were 219 million insured workers nationwide, including about 5 million retirees, with a monthly per capita pension of 1,8 yuan. Institutions are the second part, with more than 3 million employees nationwide, and the average monthly pension is 1.8 times that of enterprise retired employees. The national retirement expenses are 14 billion yuan, of which about half are financial allocations and half are self-raised; The third part is the retirees of government officials, whose pension level is 2.1 times that of enterprises. There are more than 1 million employees nationwide, and about 7 billion yuan is allocated in full every year.

From the three parts of the above-mentioned pension for urban retirees and the classification of public institutions, it can be seen that there are two main problems that cannot be ignored in the pilot reform of five provinces and cities:

The first one involves the issue of fairness. The pension of public institutions is in the second step, which is less than the previous one and more than the next: compared with civil servants, the pension of public institutions is slightly lower, but the civil servants are obviously not included in this reform pilot, and the civil service reform is not expected, which naturally becomes the reference system for public institutions to keep up with the joneses, and it is also the focus of netizens' most severe questioning, which is one of the reasons why public institutions feel unfair; Compared with enterprises, enterprises can enliven, their wages are not capped, and their work efficiency is linked. In particular, the pensions of monopoly industries and enterprises are much higher than those of public institutions, and the pensions of public institutions are only a "passable" average. Before retirement, they can't be on par with high-income enterprises, but they should be on par with low-income enterprises after retirement. This is the second reason why public institutions feel unfair.

the second problem is the technical problem of the reform plan. Since most of the contents of the reform plan of public institutions are almost the same as those of enterprise pension insurance in terms of payment design and treatment plan, the decline of pension level is inevitable, which is the expectation of the personnel reform of public institutions: the replacement rate will drop from 8-9% to 5%. In the reform plan, there is no clear prediction and commitment on whether the pension level will change after the reform, but only a general reference is made to the establishment of occupational annuities, but there are no specific details and remedial measures. The reform pilot units and institutions that do not participate in the reform are allowed to imagine out of thin air and make arbitrary guesses. Everyone who participates in the reform in the pilot provinces and cities is in danger, and people are panicked. The expectations of personnel in non-pilot provinces and institutions are dim and negative. Such a result and situation is the inevitable trend of this kind of reform plan. If it happens in other countries, so will its effects and consequences: any reform, if there is no good expectation, if there is only dim expectation, if the welfare level is "absolutely" declining, then this reform is bound to abort or cause social shock. Such "fragmented pilot reforms" and "bleak reform expectations" will inevitably lead to mutual comparison and artificial panic, and the result will be difficult to promote, which is obviously equivalent to increasing the political cost of reform and artificially "lengthening" the historical process of reform.

therefore, the key to the success of the reform of the pension system in public institutions lies in clarifying "one priority" and "three linkages". The so-called "one-oriented" means adhering to the principle of giving priority to fairness in social security, and making overall consideration of the adjustment of basic pensions for retirees from government agencies, institutions and enterprises, so as to maintain a reasonable proportional relationship between the retirement treatment levels of similar personnel in different units and gradually narrow the treatment gap. The so-called "three linkages", first, public institutions and civil service reform act together to avoid competing with each other, restraining each other and looking around. As a public department, don't artificially divide the old-age insurance system into three grades; Second, the three categories of public institutions should be reformed together, and the old-age insurance should not be divided into three or six categories again; Third, the reform of public institutions and the establishment of occupational annuities are carried out together to make up for the part that has been reduced after participating in the reform, aiming at giving expectations, reducing resistance, maintaining living standards as low as possible, giving everyone a "reassurance" and realizing smooth transformation. This is the best way to reduce social shock and the best way to ensure reform.

(II) How to grasp the coordination of the promotion and affordability of reform

The reform of the endowment insurance system in public institutions includes not only the scope, content and timing, but also the cost of reform and the proportion of its payment and sharing. The former is mainly the strength of promotion or the process of reform, and the latter is the raising of reform costs. In the actual reform, we must grasp the relationship between propulsion and affordability, so that the reform can continue to move forward.

first, in the order of reform, the first problem we face is who will change the organs and institutions first. At present, the endowment insurance system of public institutions is at the forefront of reform. However, according to the general logic analysis, from the perspective of pilot and exploration, institutions and institutions can be included in the pilot, or at the same time choose some of them to "try first". Under the long-term operation of financial security pension system in institutions and institutions, no organization is willing to change first. Therefore, how to try our best to avoid comparing with each other needs further consideration and exploration. At the same time, institutions are divided according to their functions, including administrative support, public welfare and business development services. Except for business development services, most institutions have paid pension insurance according to the enterprise pension insurance method, the implementation of administrative support and public welfare is uneven, but the pension benefits after final retirement are all drawn according to a certain proportion of on-the-job salary (file salary), regardless of the amount of payment. In this case, whether the endowment insurance of all institutions should be changed together or gradually after classification, and from which category, we need to do in-depth research. Especially in the classification reform has not been completed, and the coverage of the pilot scheme proposed in 28 is located in the classified public welfare institutions, which makes it impossible to start the reform.

second, we should give full consideration to the issue of reform affordability, so as to help form the driving force for sustainable change. The reform of endowment insurance system in public institutions is a response to people's demands for social justice. It is necessary to gradually adjust the existing retirement pension system, implement the basic pension insurance system combining social pooling and individual accounts, and realize the transformation from "retirement pension system" to "social pension insurance system". In the reform, a certain cost of "changing tracks" is inevitable. The reform cost of endowment insurance system in public institutions mainly includes the extra compensation induced by direct participants and the cost of system design and operation. The cost of reform is mainly paid by financial funds. Judging from the current financial situation, having certain financial resources to support the reform can promote consumption and further promote economic growth and development. However, if too much financial funds are used to pay for the reform costs, it will naturally reduce the scope and intensity of the use of financial funds and reduce the efficiency of use, which is not conducive to the use of government financial means in macroeconomic regulation and control. Therefore, the efficiency and cost of reform should be fully considered in the reform, and the pursuit of speed should be prevented.

(3) How to solve the problem of fund revenue and expenditure gap and local financial burden after the reform

The fund revenue and expenditure situation is the basis for determining the reform implementation plan, and the financial burden situation is the basis for formulating the financial subsidy policy. The calculated results are bound to have a certain impact on the financial revenue and expenditure situation of the pilot areas in the future. There are different opinions on whether there is a gap in China's basic pension fund at present. How big is the gap in China's pension, and the caliber of calculation by all parties is still not unified.

According to the Statistical Bulletin on the Development of Human Resources and Social Security in 211 issued by the Ministry of Human Resources and Social Security (hereinafter referred to as "Bulletin"), by the end of 211, the current pension balance of enterprise employees in China was 1.9 trillion yuan, so from a national perspective, there is no pension gap, and the national pension insurance fund can achieve long-term balance of payments in the future. However, from the perspective of different provinces and cities, the pension gap in some provinces and cities in China is relatively large. For example, in 21, there were 15 provinces (including Xinjiang Construction Corps) where the collection of basic old-age insurance funds in the enterprise sector was not enough, with a gap of 67.9 billion yuan. This is determined by the differences in the development of provinces in China, and the state will give financial subsidies to those provinces where the pension income is not enough. China Pension Development Report 211 compiled by the Chinese Academy of Social Sciences shows that the scale of subsidies has expanded rapidly since 1997, when governments at all levels began to transfer payments to pension insurance. In 2, the amount of financial subsidies at all levels was 33.8 billion yuan, in 26 it was 97.1 billion yuan, in 21 it was 195.4 billion yuan, and in 211 the new subsidies reached 227.2 billion yuan, and the accumulated financial subsidies reached 1.2526 trillion yuan. This means that nearly two-thirds of the accumulated balance of endowment insurance (1.9 trillion yuan) comes from financial transfer payments.

The provinces that have already carried out pilot projects have calculated the fund income and expenditure and local financial burden before and after the reform of the endowment insurance system in public institutions. Due to the differences in the selection of the scope of participation, the proportion of financial subsidies, the proportion of individual accounts and the setting of the collection rate of endowment insurance premiums, the calculation results are not consistent. Some pilot provinces have calculated that the financial burden has increased, while others think that it will reduce the financial expenditure instead of increasing it. The provinces that think that the financial burden will increase require the central government to increase subsidies to local governments. Whether the central government gives subsidies to local institutions to carry out the pilot reform of endowment insurance depends on whether the reform increases the local financial burden too much, and accordingly, it is determined as a whole when formulating financial supporting policies. Due to different measurement standards, the measurement results are difficult to reflect the real situation, and it is not appropriate to simply determine the subsidy policy of the central government when the local financial burden is unclear. Furthermore, because the classification reform of public institutions is not in place at present, it is difficult to specify the financial supporting policies. Therefore, it is difficult to specify the financial subsidy policies for the reform of endowment insurance in public institutions in advance. As a matter of fact, even if the central government subsidizes the funds needed by institutions to make personal accounts in the next step, it can't simply compare the subsidy policy of making personal accounts with the basic old-age insurance for enterprise employees, because when the state introduced the retirement fee adjustment policy for institutions, it has already arranged financial subsidies, and this part of financial subsidies will still be retained after the reform.

here, it should be noted that no matter whether the local financial burden is increased or decreased after the reform, how to determine the financial subsidy policy and how to divide the burden, the transitional pension level should be studied as the core issue of the reform of the endowment insurance system in public institutions. Only by determining a reasonable transitional pension level, especially the treatment of "middle people" and "newcomers", can the pilot reform work be guaranteed to be carried out smoothly.

(IV) On how to coordinate the adjustment of personnel treatment in pilot areas and non-pilot areas

The reform of endowment insurance in public institutions is based on the "Reform Plan of Endowment Insurance System in Public Institutions" issued by Ministry of Human Resources and Social Security in January 29, which was first piloted in five provinces and cities of Shanxi, Shanghai, Zhejiang, Guangdong and Chongqing. Due to the different levels of economic development, financial situation and the progress of performance-based wage reform in different provinces and cities in China, the endowment insurance models of public institutions are not the same. The future reform is bound to be pushed to the whole country. Therefore, the adjustment of the treatment of personnel in institutions in pilot areas and non-pilot areas should be considered as a whole. First, consider the frequency of adjustment of pension benefits as a whole. It is necessary to study the basic pension time or frequency of retirees in institutions in pilot areas, and also consider the adjustment frequency in non-pilot areas. For example, it is necessary to study whether the pilot areas and non-pilot areas are adjusted together with the retirement expenses of unified institutions, or whether they are adjusted regularly according to economic development and price changes. The second is to consider the adjustment range (standard) of pension benefits as a whole. It also needs comprehensive consideration to study whether the adjustment range of basic pension for retirees in institutions in pilot areas is roughly equivalent to the adjustment level of retirement fees in non-pilot areas or consistent with the adjustment level of basic pension for enterprise retirees.

(V) How to give full play to the synergy of the comprehensive supporting system reform

Classification promotion is the basic direction of the reform of public institutions. The contents involved include management system, governance mode, organization establishment, personnel system, income distribution, endowment insurance, financial system and so on. The reform of the old-age insurance system is a key item in the reform of public institutions. If we can't solve the problem of endowment insurance treatment before and after the reform of public institutions, especially if we can't give a good expectation to the staff of the reformed public institutions, the reform will be extremely difficult to advance. However, the reform of the old-age insurance system should be closely coordinated with all the "components" of the reform of public institutions, comprehensively matched and classified.

The existing management system and operation mechanism of public institutions, including organization establishment, personnel system, income distribution system and financial policy, need to be reformed at the same time with the old-age insurance system, which is a bridge between them. Efforts should be made to eliminate institutional obstacles that restrict the development of public institutions and public welfare undertakings, and establish a management system and operational mechanism with clear functions, perfect governance, efficient operation and strong supervision. The Guiding Opinions of the Central Committee of the State Council on Promoting the Reform of Institutions by Classification points out that it is necessary to reform the management system, establish and improve the corporate governance structure, deepen the reform of the personnel system, deepen the reform of the income distribution system, promote the reform of the social insurance system, and strengthen the supervision of institutions. However, in terms of management system, there are still cases where there is no distinction between government affairs and management, and institutions still have the problem of enjoying old-age insurance according to their grades. In terms of operating mechanism, there is no independent corporate governance structure, and most of them operate according to the administrative organ model. In terms of organization establishment and personnel system, it lacks dynamic management consciousness, fails to adjust well according to the changes of realistic conditions, and cannot fully adapt to the needs of the development of the situation. In the financial system, there are still situations such as "eating from the same pot" and "golden rice bowl", which cannot well reflect the work performance of public institutions. In income distribution, there are still problems such as "egalitarianism". As a result, many problems in personnel system and income distribution system are extended, and it is difficult to form an effective incentive and restraint mechanism, which reduces the incentive effect of income and pension. Therefore, it is necessary to further think about the comprehensive reform of institutions, including the endowment insurance system, coordinate the reform, avoid mutual constraints, and lay the foundation for comprehensively promoting and realizing the reform goals.

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