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尽早实现全国统一的企业职工养老保险制度已成为各方共识,但对统一制度的框架设计和具体实施操作等问题,认识还不尽一致。笔者仅就这些问题作些探讨。 框架设计原则 根据我国养老保险40多年的实践经验,并参考国外的一些做法及其发展趋势,设计统一的养老保险制度框架,必须遵循的原则至少有以下5条: 一、制度上要强化普遍性、统一性和规范性。这是因为养老保险是一项重要的社会政策,属国家政府行为,是以立法为前提、以强制实施为手段的政府行为,因此它要求充分体现普遍性、统一性和规范性。 二、机制上要体现统帐结合。养老保险与亿万职工的切身利益紧密相关,在坚持公平为主,兼顾效率的同时,通过个人帐户利益的杠杆使职工能够自觉地参加,体现制度的激励机制。 三、水平上要从我国现实的经济发展水平出发,以满足职工退休后的基本生活需求。养老保险既不是社会救济,也不是社会福利,因而要从制度设计上从构筑多层次社会保障体系的角度恰当地定位其水平。 四、操作上要简单易行,便于实施和对职工的宣传教育。
As soon as possible to achieve a unified system of enterprise workers’ pension insurance has become the consensus of all parties, but the framework of the uniform system design and implementation of specific issues such as operation, understanding is not the same. I only discuss these issues. Framework design principles According to the practice of China’s pension insurance for more than 40 years, and with reference to some foreign practices and their development trends, the design of a unified framework for pension insurance system, the principles must be followed, at least the following five: First, to strengthen the universality of the system , Unity and normative. This is because pension insurance is an important social policy and belongs to the state government. It is a government act based on legislation and enforced as a means to enforce it. Therefore, it requires the full realization of universality, unity and normativeness. Second, the mechanism should reflect the combination of unified accounts. Endowment insurance is closely related to the vital interests of hundreds of millions of workers. While insisting on fairness and taking efficiency into account, the pension system enables employees to participate voluntarily through the leverage of individual accounts to reflect the system’s incentive mechanism. Third, starting from the actual level of economic development in our country, we should meet the basic needs of our employees after their retirement. Endowment insurance is neither social relief nor social welfare, so it is necessary to properly position the system design from the perspective of building a multi-level social security system. Fourth, the operation should be simple, easy to implement and propaganda and education of workers.