省政府召开这次会议,传达贯彻全国城镇企业职工养老保险制度改革试点工作会议精神,部署我省城镇企业职工养老保险和医疗保险制度改革工作。下面,我就省政府原则通过的《山东省企业职工基本养老保险社会统筹与个人帐户相结合实施办法》和《山东省城镇企业职工医疗保险制度改革试点意见》作一说明。一、关于养老保险制度改革《实施办法》的说明(一)《实施办法》的制定依据和形成过程制定我省的《实施办法》主要依据以下法律政策:一是《中共中央关于建立社会主义市场经济体制若干问题的决定》第27条规定:城镇职工养老和医疗保险金由单位和个人共同负担,实行社会统筹与个人帐户相结合。二是《劳动法》第七十一条规定:社会保险水平应当与社会经济发展水平和社会承受能力相适应。第七十二条规定:用人单位和劳动者必须依法参加社会保 The provincial government convened this meeting to convey and implement the spirit of the Pilot Work Conference on Reforming Endowment Insurance System for Urban Employees in Urban Areas and to implement the reform of pension insurance and medical insurance system for urban enterprises in our province. Next, I will explain on the “Measures for the Implementation of Social Integration and Individual Account of Basic Pension Insurance for Shandong Enterprises and Pilot Opinions on Reform of Medical Insurance System for Workers and Staff Members in Urban Enterprises in Shandong Province” adopted by the provincial government. I. Explanation on the Implementation Measures for the Reform of the Old-age Insurance System 1. The Basis and Process of Formulation of the Implementation Measures The formulation of the Measures for Implementation in our province is mainly based on the following laws and policies: First, the CPC Central Committee Committee on the Establishment of a Socialist Market Article 27 of the Decision on Certain Issues concerning the Economic System stipulates that the pension for urban workers and medical insurance shall be jointly borne by units and individuals and shall be implemented through a combination of social pooling and individual accounts. Second, Article 71 of the Labor Law stipulates that the level of social insurance should be commensurate with the level of social and economic development and social affordability. Article 72 stipulates that employers and workers must participate in social security according to law