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自民社险函[1993]第14号、民办函[1994]22号和险标字[1994]9号文件下发后,各地对这三个文件含义的理解模糊不清,由此在各地出现了政策不一的给付标准,有的仍用8.8%的年复利率计算积累总额和养老金给付标准;有的用12%的年复利率作为计算标准,这两种方法是同上面三个文件精神相违背的,目前已遇到了麻烦。令人遗憾的是,最近中国社会出版社出版的《农村社会养老保险工作》(下称《保险工作》)一书采用的仍然是这两种方法计算个人积累总额和给付标准。因此,给出正确的测算个人积累总额和给付标准以及由此引起的一些问题的处理方法是十分必要的。一、基金政策理解上出现歧义的根源
Since the issuance of No. 9 [1993] No. 14 [1993] and No. 11 Civilian-run Letters [1994] and No. 3 [1994], the understanding of the meanings of these three documents has been vague across various regions The policy of different payment standards, and some still use 8.8% of the annual compound interest rates to calculate the total amount of accumulation and pension payment standards; some with 12% annual interest rate as a calculation standard, the two methods are the same as the above three documents Contrary to the spirit, has now encountered trouble. Regrettably, the book “Rural Social Endowment Insurance” (hereinafter referred to as “Insurance Work”) published by China Social Press recently adopted the two methods of calculating the total amount of personal accumulation and the standard of payment. Therefore, it is necessary to give a correct method of calculating the total amount of individuals accumulated and the standard of payment and the problems caused by them. First, the root causes of ambiguity in the understanding of the fund policy