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我国养老保险的基本原则就是统筹基金与个人帐户相结合,而我国机关事业单位养老保险改革以来,退休人员养老金的计发办法一直还是按照国发(1978)104号文件规定的老办法,和养老保险个人帐户没有任何关系,而在国家不断的完善企业养老金的计发办法的情况下,机关事业养老保金的计发办法越来越不适应形式的发展,因此必须建立权利与义务相统一的养老金计发办法。
The basic principle of China’s endowment insurance is to combine the fund with individual accounts. Since the reform of pension insurance in China’s public institutions and public institutions, the method of calculating pension for retirees has always been in line with the old approach stipulated in Guo Fa (1978) No. 104 and There is no relationship between the personal accounts of pension insurance and the constant improvement of the calculation and payment of enterprise pensions by the state. The method of calculating and issuing the pensions of government agencies and enterprises is becoming more and more unsuited to the development of forms. Therefore, it is necessary to establish the right and obligation phase Unified pension measurement methods.