实现我国养老保险新旧制度平稳过渡的途径

• 作 者: 陶志勇
• 机 构: 中华全国总工会,
• 出 处: 工会理论研究.上海工会管理干部学院学报
• 发表日期: 1998年03期
• 关键词: 养老保险 养老金水平 个人帐户 养老待遇 新旧制度 缴费年限 基础养老金 职工退休 比例计 待遇标准

自80年代以来,我国的养老保险制度进行了一系列的改革,根据养老待遇计发模式,大体可划分为三个阶段:“按工资比例计发”阶段、“三种办法”阶段、“统一办法”阶段。我们把前两个阶段称为养老保险旧制度阶段,“统一办法”阶段称为新阶段.旧制度向新制度过渡包含两个方面的内容,一是“三种办法”向“统一办法”的并轨;二是统一制度的“中人”过渡。一、“三种办法”向“统一办法”的并轨(一)各种方案关于基本养老金的计发结构。

Since the 1980s, China’s pension insurance system has carried out a series of reforms. According to the model of pension treatment, it can be roughly divided into three stages: the stage of “pay according to salary ratio” and the stage of “three methods” of “unification Approach ”stage. We refer to the first two phases as the old system of pension insurance and the “unified approach” phase as a new phase.The transition from the old system to the new system contains two aspects: first, the “three approaches” to the “unified approach” Merger; second is a unified system of “man” transition. I. Merger of the “Three Ways” to the “Uniform Measures” (I) The structure of the plans for basic pensions for various programs.