林业企业现行养老保险制度规定,企业离退休人员的养老保险费计入企业营业外支出,从经营利润中开支,随着离退休人员的增加,养老保险费支出越来越成为企业沉重的经济负担,对企业的经营情况有很大影响。改革现行养老保险制度,由个人、企业和国家共同负担养老保险费是缓解林业企业当前“经济危困”的有力措施。 The current pension insurance system for forestry enterprises stipulates that retirement insurance premiums of enterprises are included in non-operating expenses of enterprises and expenditures from operating profits. With the increase of retirees, the expenditure on pension insurance increasingly becomes a heavy economic burden for enterprises , Has a great impact on the business of the enterprise. To reform the current pension insurance system and jointly share pension insurance premiums by individuals, enterprises and the state is a powerful measure to ease the current “economic crisis” in forestry enterprises.