近年来,机关事业单位社会养老保险工作取得了显著成绩,但与十五大提出的建立统一的社会保障体系这个总要求,还有一定差距,存在着一些亟待解决的问题。(一)养老保险统筹层次低。目前,全国已有28个省区市的1700多个地市县开展了机关事业单位养老保险工作,绝大多数地市实行的是县级统筹。几年来的实践证明,由于统筹层次低,范围小,资金难以调剂,使养老金的支付发生困难。(二)缴费比例不统一。在各市实行的县级统筹中,单位缴纳比例为18%～23%,个人为2%～4%。缴费比例的不统一,造成管理制度不能统一,财政负担过重,工作量大,效率低。(三)收缴难度大,无法可依,客观上,近年来部分企业效益滑坡,下岗人员增多,严重影响着各级财政收入 In recent years, remarkable achievements have been made in social pension insurance of government agencies and public institutions, but there is still a long way to go to meet the general requirement of establishing a unified social security system proposed by the 15th National Congress of the CPC and there are some problems to be solved urgently. (A) pension co-ordination level is low. At present, over 1,700 prefectures and cities in 28 provinces, autonomous regions and municipalities have carried out endowment insurance for organs and public institutions, and the vast majority of prefectures and cities implement the overall planning at the county level. Practice over the past few years has proved that the payment of pensions is difficult due to the low level of coordination and the small scope and the difficulty in adjusting funds. (B) the proportion of contributions is not uniform. In the city-level co-ordination in various cities, the units pay 18% to 23%, individuals 2% to 4%. The non-uniform contribution rate has resulted in the unification of the management system, the heavy financial burden, the heavy workload and the low efficiency. (C) confiscation is difficult, can not be dependent, objectively, in recent years some enterprises decline in efficiency, laid-off workers, seriously affecting the financial revenue at all levels