机关事业单位养老保险本身存在退休金替代率高、增长机制过快和基金缺口大的现实情况。这根源于机关事业单位采用区县级低层次统筹的原因,造成了地方财政兜底压力、缴费比例差距大和退休人员待遇参差不齐的明显弊端。如果经省级统筹进而进行全国统筹后,有助于增强调剂功能,并建立统一、严肃、科学、公平的机关事业单位养老保险体系,为后期企业和机关事业单位养老保险统一化奠定良好的基础。为此笔者提出了三方面粗浅的建议以其抛砖引玉。 Institutions and institutions have their own old-age insurance pension replacement rate is high, the growth mechanism is too fast and the Fund gap large reality. This is rooted in the reason that organs and public institutions adopt low-level co-ordination at district and county level, causing obvious shortcomings such as the pressure of local finance, the large gap between contribution rates and the uneven treatment of retirees. If co-ordinated by the provincial government and then conducted national co-ordination, it will help strengthen the adjustment function and establish a unified, serious, scientific and fair pension system for public institutions and institutions, laying a good foundation for the unification of endowment insurance for enterprises and public institutions in the latter part of the year . To this end I made three superficial suggestions to start with.