论文部分内容阅读
我国现行的城镇企业职工基本养老保险制度是1997年国务院颁布的,采取“社会统筹与个人账户相结合”的办法。目前企业基本养老保险是由各省市根据国家规定的原则负责具体实施。由于各地区间经济发展水平的差异,导致了基本养老保险制度和待遇水平存在着差距,特别是基本养老保险过低的享受条件与过高的待遇水平问题,已影响了经济的健康发展。(一)缴费比例过高,企业负担加重。目前我国基本养老保险由省级政府承担资金收支自求平衡的责任。由于国家制定的享受待遇的条
The current system of basic old-age insurance for urban workers in our country was promulgated by the State Council in 1997 and adopted the approach of “integrating social pooling with individual accounts”. At present, the basic old-age insurance for enterprises is implemented by all provinces and cities according to the principles stipulated by the state. Due to the differences in the level of economic development among different regions, there is a gap between the basic pension insurance system and the level of treatment. In particular, the problem of overly low basic pension insurance and excessive treatment levels has affected the healthy economic development. (A) The proportion of payment is too high, corporate burden increased. At present, the basic pension insurance in our country is borne by the provincial government for its responsibility to balance the receipts and disbursements of funds. Because of the state to enjoy the treatment of the article