现行计法办法的缺陷现行职工基本养老金计发办法是国务院2005年12月3日发布实施的《国务院关于完善企业职工基本养老保险制度的决定》(国发[2005]38号)确定的。并且,该计发办法是自职工基本养老保险制度实行社会统筹与个人账户相结合的模式以来,历经几次调整,逐步演变而成的。经过几年的实践,证明现行职工 Defects of the current method of accounting The existing basic pension provision for workers and staff is determined by the State Council on December 3, 2005, promulgated the “Decision of the State Council on Improving the Basic Endowment Insurance System for Enterprise Employees” (Guo Fa [2005] No. 38). In addition, since the mode of accounting and payment has been adjusted and gradually evolved from the mode of combining social pooling and individual accounts with the basic old-age insurance system for employees, After several years of practice, to prove that the current workers