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广西壮族自治区于1994年根据当时实际对养老金计发办法进行了改革——改养老金按标准工资一定比例计发为结构式计发办法,并建立了养老金正常调整机制。这一举措,为实施统帐结合的新制度在一定程度上奠定了良好的基础。但随着个人帐户的建立,统帐结合前参加工作的职工(“中人”),虽然参加了1994年的改革,由于原来没有个人帐户,当退休时无疑将影响其养老待遇。这些“中人”如何过渡到新制度,本文作者根据广西的实际谈了一些看法,对其他地方似有一定参考价值。
In 1994, Guangxi Zhuang Autonomous Region carried out a reform on the method of calculating and formulating pensions according to the actual conditions at that time. The old-age pensions were calculated and distributed according to a certain percentage of the standard wage as a structured calculation method and a normal adjustment mechanism for pensions was established. This measure has laid a good foundation for the implementation of the new system of unified account and account. However, with the establishment of an individual account, staff and workers participating in the work (“Zuoren”) who participated in the reorganization before the reorganization of their accounts also participated in the 1994 reform. As a result, they did not have an individual account and would undoubtedly affect their pension treatment when they retire. How these “middlemen” transition to the new system, the author of this article based on the actual situation in Guangxi made some observations, it may have some reference value to other places.