上世纪90年代,继企业职工实行养老保险制度以后,一些地区对改革机关事业单位养老保险制度进行了探索,先后有28个省市开展了局部试点。但是,机关事业单位一直实行原来的退休制度,这种“双轨制”近年来成为社会高度关注的一个热点问题。2015年,国务院发布《关于机关事业单位工作人员养老保险制度改革的决定》,同年2月,山东省政府印发了《山东省人 In the 90s of the last century, following the implementation of the pension insurance system for enterprise employees, some regions conducted exploration on the pension insurance system for reforming institutions and institutions, and 28 provinces and municipalities successively conducted partial pilot projects. However, the organs and public institutions have always practiced the original retirement system. This “dual system” has become a hot topic of great concern to the community in recent years. In 2015, the State Council promulgated the “Decision on the Reform of the Old-age Insurance System for Staff and Workers in Institutions and Institutions”. In February the same year, the Shandong Provincial Government issued the "Shandong Provincial People’s Government