由于机关事业单位养老保险改革滞后于企业,已经成为人事制度改革、人力资源整合的“瓶颈”。如何建立与市场经济体制相适应、公平与效率相结合、权力与义务相对等的机关事业单位养老保险制度,成为完善社会保障体系过程中亟待解决的问题。多元化筹集养老保险基金目前国家机关公务员(包括群团组织工作人员)、财政全部供养事业单位工作人员的养老金由国家包揽,个人不缴费。机关中合同制工人和自收自支事业单位的固定职工养老保 As the pension reform of institutions and institutions lags behind the reform of the enterprise, it has become the “bottleneck ” of the personnel system reform and the integration of human resources. How to establish an endowment insurance system for organs and public institutions that is compatible with the market economic system, combines fairness and efficiency, and has equal rights and obligations, has become a problem to be solved urgently in the process of improving the social security system. Diversification of pension funds to raise the current state organs of civil servants (including the mass organization staff), financial institutions for the provision of pension staff swept by the state, individuals do not pay. Institutional contract workers and self-employed self-employed institutions of fixed-staff pension