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1997年劳动部办公厅以劳办发(1997)116号印发了《职工基本养老保险个人账户暂行办法》。《暂行办法》对职工个人账户累计储存额提出两种计算方法,方法之一是年度计算法,方法之二是月积数法。在各月记账额相同的情况下,两种方法计算结果是一样的。本文仅以月积数法为例,就公式中“本年记账额利息”计算方法作一分析。
In 1997, the General Office of Labor issued the Interim Measures for Personal Accounts of Basic Endowment Insurance for Workers by Lao Ban Fa (1997) No. 116. The “Provisional Measures” put forward two methods for calculating the cumulative amount of personal accounts of employees, one of which is the annual calculation method and the second is the monthly product method. In the case of the same monthly accounts, the two methods calculate the same result. This article only takes the method of product of month as an example to make an analysis on the calculation method of “the book interest of this year” in the formula.