摘要
职业年金是未来我国公共部门养老的第二支柱,但养老金"双轨制"运行多年可能使公务员养老改革面临公平问责。廉洁年金是公务员职业年金的本质,它较好地回答了为什么公务员养老金高于一般私营部门是合理的,因为公共部门职业年金不仅起到补充养老的作用,同时还是"廉洁年金"。我国的行政事业单位离退休制度也有对违法犯纪公务员褫夺或削减养老金权益的惩罚措施,具备"廉洁年金"的雏形但尚需制度化。应借助公务员养老改革这一契机把廉洁年金制度嵌入到未来的公共部门职业年金,并通过对养老金的廉政绩效的记录和报告来解除政府的公共资源受托责任。
Occupational pension will become the second pillar of public sector retirement system, while in our country,taxpayers may feel unfair under dual-track pension system, in which the public sector retirement benefits are moreattractive than those of the private sector. Actually, the public accountability sprit and public sector professional ethicrequire the public retirement system be an honored-retirement pension ,which is almost the occupational pension attachedby a pension benefit forfeiture law to punish the corruption, a coin with these two sides is the essential answer to thepublic accountability.
出处
《中国软科学》
CSSCI
北大核心
2014年第9期46-54,共9页
China Soft Science
基金
中央高校基本科研业务基金"公职人员养老金财务管理和会计报告制度研究"(ZK1023)的资助
关键词
职业年金
廉政绩效
受托责任
accountability
occupational pension
honest politics efficiency
