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一、我国社会保障制度现状及其弊端 我国现行的养老、失业等社会保障制度是从1986年开始实行的。在此之前,我国一直实行的是“企业保障”。现行的社会保障制度主要是现收现付制,实行统筹管理,企业出钱,国家管理,个人只出一小部分钱。在缴费制度上,它以在职职工的工资收入为计量基础,个人和企业按照规定的缴费率计算应缴纳的统筹费用,由企业代扣代缴。目前我国规定的缴费率为40.6%,其中在职职工个人负担11%,企业负
I. The Current Situation and Disadvantages of China’s Social Security System The current social security system of China, such as old-age pension and unemployment, was implemented in 1986. Prior to this, our country has been implementing “enterprise security.” The existing social security system is mainly a pay-as-you-go system. It implements overall management, enterprises pay out money and state administration. Individuals only make a small portion of their money. In the payment system, it is based on the wage income of workers on the basis of measurement, individuals and enterprises in accordance with the provisions of the contribution rate calculation of the overall cost should be paid by the enterprise withholding. Currently, the contribution rate stipulated in China is 40.6%, of which 11%