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养老保险作为社会保险中重要而且必须的一个组成项目,为退出劳动领域的老年人提供收入来源,是老年人晚年生活的经济保障,其统筹层次、计算和缴纳方式对所有劳动者切身利益产生重大影响。如何选择一个科学的可操作的计算方式是完善社会保险的一个重要工作。本文在分析了我国养老保险全国统筹工作的开展现状及现行计算方式存在的问题基础上,提出在全国统筹模式下养老保险的计算方法,促进养老保险制度改革,更好地发挥社会保险的互济和调剂功能,并指出中国养老保险制度改革最终必须走全国统筹的发展道路。
As an important and necessary component of social insurance, endowment insurance provides an income source for the elderly who quit the labor field and is the economic guarantee for the elderly in their later years. The overall level, calculation and payment of endowment insurance have a significant impact on the immediate interests of all laborers influences. How to choose a scientific and operable method of calculation is an important task in perfecting social insurance. Based on the analysis of the status quo of China’s national pension insurance co-ordination and the problems existing in its current calculation methods, this paper proposes the calculation of pension insurance under the national co-ordination model to promote the reform of the pension insurance system and give full play to the mutual benefits of social insurance And adjust the function, and pointed out that China’s reform of the pension system must eventually take the path of national development.