新一轮改革已经启动,我国公务员工资制度和养老金制度面临着新的改革机遇和要求。工资制度与养老金制度是公务员终生收入中的两个重要组成部分,工资对养老金有着直接的影响,养老金是工资的延期支付。在当前的研究与实践中,有着将工资和养老金视为“两张皮”的现象,这不利于从根本上理顺企业和机关事业单位的收入分配关系。从国际比较来看,在建立公务员和企业人员工资平衡比较机制的典型国家中,公务员工资并不占优势(尤其是较高级别公务员),但他们从较丰厚的养老金中获得了一定的补偿,使得终生收入更加合理。另外,企业职工基本养老保险制度自身存在的问题(特别是替代率水平不断下滑)是事业单位养老保险制度改革试点陷入停滞的首要原因,也是将来机关事业单位养老保险制度改革的阻力所在,当务之急是抓紧完善基本养老保险制度。我们应按照中央关于增强改革的系统性、整体性、协同性的总要求,适时建立公务员工资与养老金制度改革顶层设计小组,在合理定位公务员终生收入的基础上,统筹设计公务员工资和养老金制度改革方案,理顺各群体的终生收入关系。 The new round of reform has started. The salary system and pension system for civil servants in our country are facing new opportunities and requirements for reform. Wage system and pension system are two important components of civil servant’s lifetime income. Wages have a direct impact on the pension system, and the pension system is a deferred payment of wages. In the current research and practice, there is a phenomenon in which wages and pensions are regarded as “two flaks,” which is not conducive to fundamentally rationalizing the income distribution between enterprises and public institutions. In the international comparison, civil servants’ salaries are not dominant in the typical countries that have set up a mechanism for comparing the wage balances of civil servants and enterprises (especially higher-level civil servants), but they have obtained some compensation from the larger pensions , Making lifelong income more reasonable. In addition, the problems existing in the basic old-age insurance system for enterprise employees (especially the continuous decline in the replacement rate) are the primary reasons for the failure of the pilot reform of the old-age insurance system in public institutions and the impediment to the reform of the old-age insurance system for government agencies and public institutions in the future. Pay close attention to improve the basic pension insurance system. We should, in accordance with the general requirements of the Central Government on enhancing the systematicness, integrity and synergy of reform, establish a top-level design team for the reform of civil servants ’salaries and pensions in a timely manner. On the basis of a reasonable positioning of the lifetime income of civil servants, we should make overall plans for civil servants’ salaries and pensions Institutional reform programs to streamline the life-long income relationships of all groups.