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国务院关于完善企业职工基本养老保险制度的决定,进一步明确了应对人口老龄化的重要举措——做实个人账户,积累基本养老保险基金,这一举措为实现企业职工基本养老保险制度的持续发展提供了重要保证。逐步做实养老保险个人账户已成为国家完善企业职工基本养老保险制度的一项重要决策,并在部分省市扩大试行。厦门虽未列入试点城市,但应未雨绸缪。笔者认为,尽早研究和确定厦门市基本养老保险个人账户工作,把逐步做实个人账户列入议事日程,实现基本养老保险筹资模式由完全的现收现付向部分积累转变,以承接未来人口老龄化高峰时养老金支付的压力。
The State Council's decision on perfecting the basic endowment insurance system for enterprise employees further clarified the important measures to deal with the aging of the population - to make a personal account and to accumulate the basic endowment insurance fund. This move provides the continuous development of the basic endowment insurance system for enterprise employees Important guarantee. The gradual implementation of individual accounts for old-age insurance has become an important decision of the state to perfect the basic old-age insurance system for enterprise employees and has been expanded and piloted in some provinces and cities. Although not included in the pilot cities in Xiamen, but should take precautions. The author believes that as soon as possible to study and determine the basic personal endowment insurance work in Xiamen City, the personal account will be gradually progressively included in the agenda, to achieve basic pension financing mode from the pay-as-you-go to the partial accumulation of change in order to undertake future population aging The pressure of pension payments at peak times.