论文部分内容阅读
这次统一企业职工基本养老保险制度,最突出的特征是遵循社会统筹与个人帐户相结合的原则。我国的养老保险费用社会统筹已经实行了10多年,制度已趋于成熟。因此,这次统一制度工作的焦点在于建立规范的养老保险个人帐户制度。 一、个人帐户是制度创新的集中表现 我国原有的养老保险制度偏重于讲公平、互济和国家责任。这次建立统一的基本养老保险制度提出了一个重要原则,即
The most prominent feature of this unified enterprise employee basic endowment insurance system is the principle of combining social pooling with personal accounts. The social pooling of endowment insurance costs in our country has been implemented for more than 10 years and the system has matured. Therefore, the focus of this unified system is to establish a standardized personal account system for endowment insurance. First, the individual account is a concentrated expression of system innovation Our country’s original pension insurance system emphasizes fairness, mutual aid and state responsibility. This time the establishment of a unified basic old-age insurance system put forward an important principle, namely