作为机关事业单位改革重要内容的养老保险制度从1996年建立至今,由于国家无统一的法规出台,一直处于探索阶段,其改革的进程严重滞后于城镇企业职工基本养老保险制度改革,只有通过建立健全完善的机关单位养老保险制度,才能缓解财政压力,提高社会保障的积累水平,才能应对人口老龄化的加快到来,并能促进人才在不同行业之间的合理流动,有利于社会的和谐,体现社会公平和保障效率的统一。重庆、上海、广东(含深圳)机关事业单位制度改革和发展对北京开展事业单位养老保险制度改革有很多值得借鉴和学习的地方,通过对这些试点单位的改革思考,对北京在事业单位改革在立法、征缴比例等方面有很多启示。 Since the establishment of the pension insurance system as an important part of the reform of organs and institutions since its establishment in 1996, the reform of the pension system has lagged far behind the reform of the basic old-age insurance system for urban enterprise employees only through the establishment of a sound national pension system. A sound institutional pension insurance system can relieve financial pressure and increase the level of social security accumulation in order to cope with the accelerating population aging and to promote the rational flow of talents among different industries and is conducive to social harmony and social The unity of fairness and security efficiency. Institutional Reform and Development of Institutions and Institutions in Chongqing, Shanghai and Guangdong (Including Shenzhen) There are many places worthy of reference and study in reforming the pension system in public institutions in Beijing. Through the reform of these pilot units, the reform of public institutions in Beijing Legislation, collection ratio, etc. There are many enlightenments.