一、现阶段机关事业单位养老金潜伏着给付风险机关事业单位养老保险是我国整个社会养老保险体系中的重要组成部份。全面实施机关事业单位养老保险,对保障机关、事业单位工作人员离退休生活、适应机构与人事制度改革、确保国民经济和社会事业持续稳定发展等方面都具有十分重要的现实意义。然而,近几年来,随着改革的不断深入,在机关事业单位养老保险基金(以下简称为养老金)的运作和管理上,也还潜伏着一些矛盾和问题。并可能最终转化为养老金的入不敷出,出现给付风险,这应引起我们的高度重视和加以防范。二、形成养老金给付风险的原因形成养老金给付风险的原因是多方面的,主要有以下几个方面: First, at this stage, the pensions of government agencies and public institutions lurk risk-paying institutions and institutions. Pensions insurance is an important part of China’s entire social pension insurance system. The full implementation of endowment insurance for government institutions and public institutions is of great practical significance to guaranteeing the retirement of staff and institutions in institutions and personnel, adapting to the reform of institutions and personnel systems, and ensuring the sustained, stable development of the national economy and social undertakings. However, in recent years, with the deepening of the reform, some contradictions and problems have also lurked in the operation and management of pension funds (hereinafter referred to as pensions) of government agencies and public institutions. And may eventually be converted into pensions to make ends meet, there is the risk of payment, which should arouse our attention and precautions. Second, the formation of the risk of pension payments The reasons for the formation of pension payment risks are many, mainly in the following areas: