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“中人”过渡问题是统一企业职工养老保险制度实施中的重点和难点,也是关系到新制度能否为企业、职工所接受的关键问题。因此,必须周密设计、谨慎处理,以保证新老制度有机衔接、平稳过渡。 “中人”的范围 1.“中人”概念的由来 “中人”以及“老人”和“新人”等是近年来养老保险改革引入个人帐户后出现的新概念。“统帐结合”的实行,为每个职工都设立一个终身不变的个人帐户。对新参加工作的职工,由于其工作一开始就有个人帐户,将来退休后的养老金可以直接用统一制度中养老金计发办法计算,因而这部分人被称为“新人”;“统帐结合”实行前参加工作、实行后退休的职工,由于其“统帐结合”前的工作年限没有建立个人帐户,过去的劳动贡献没有体现,因而退休后个人帐户养老金不能简单地用个人帐户储存额除以120,应采取一种过渡办法。对这些新制度之前参加工作、之后退休的职工,习惯上称为“中人”。所谓“老人”,实际上
The transition issue of “middleman” is the key and difficult point in unifying the implementation of the endowment insurance system for the staff and workers of enterprises and also the key issue that is related to whether the new system can be accepted by enterprises and staff. Therefore, we must carefully design and handle with caution so as to ensure the organic convergence and smooth transition between the old system and the new one. The scope of “middleman” 1. The origin of the concept of “middleman” “middleman” and “old man” and “new couple” are the new concepts that emerged after the introduction of pension insurance reform into individual accounts in recent years. The implementation of “unified account and account” set up a permanent personal account for each employee. For the newly recruited staff and workers, since the beginning of their work, they have a personal account. In the future, the pension after retirement can be calculated directly by the pension system in the unified system. Therefore, some of these employees are called “newcomers.” Combined with “to participate in the work before the implementation of post-retirement workers, due to their” years before the combined working hours “did not establish a personal account, labor contribution in the past did not reflect the retirement of personal account pensions can not simply use a personal account storage Dividing by 120 should take a transitional approach. For those workers who participated in the work before the new system and then retired, they are customarily referred to as ”middlemen.“ The so-called ”elderly", in fact