In the process of China's market economic system transformation, the framework of occupational welfare development in public sector does not clearly and this hinders its sound development. Due to the characteristics of the department, the public sector needs to establish a statutory and regular occupational welfare formation mechanism based on public finance. Through the policy investigation of the public sector occupational welfare reform in the process of transition from a planned economy to a market economy, it is found that China's public sector occupational welfare is being transformed from an empirical budget system to a comparable market research system between the public and private sectors. The transformation of regulatory supplementary insurance benefits is smooth, but other types of occupational welfare have not yet been clearly defined, resulting in management confusion and system failure of occupational welfare. Under the guidance of model of comparable market research welfare formation mechanism, the development orientation of occupational welfare in public sector should be shifted to define welfare supply value, rationalize institutional supply, guide welfare project refinement and long-term planning, and pay attention to the needs of individualized choice of employees,resolve social risks faced by employees.%我国市场经济体制转型过程中, 公共部门职业福利发展框架不明确阻碍了其良性发展.公共部门因部门特性需要基于公共财政建立法定的、 常规性职业福利形成机制.通过对计划经济向市场经济转型过程中公共部门职业福利改革的政策考察, 发现我国公共部门职业福利正在由经验性的预算制向公私部门可比较式的市场调查制转变, 法规补充型保险类福利转型顺利,但是其他类型的职业福利尚未明确转型思路, 出现管理混乱, 制度失灵问题.在市场调查可比较的福利生产机制引导下, 公共部门职业福利的发展定位应该转向明确福利供给价值理念,理顺制度供给思路, 引导福利项目的细化和长期规划性, 关注职工个性化选择的需要,化解职工面临的社会风险等方面.
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