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企业职工基本养老保险个人账户的建立,是我国建立统一养老保险制度的标志,也是实行统一养老保险制度的基础。它的普遍建立与形成,标志着养老保险个人账户已成为职工退休养老金核定的重要因素之一。因此个人账户的建立与储存额的大小,直接影响着职工退休后生活保障水平。但在实际工作中,在职工参保期内,在个人账户的建立与形成过程中,存在着诸多因素,影响个人账户的建立与储存额的合理增长,应引起高度重视。影响因素主要有: 1.不能及时建立个人账户。职工养老保险个人账户应从企业始发工资之日起建立并按月缴纳养老保险费。但在新参保的企业中,不少企业参保登记后不是按规定从职工进入本企业始发工资之月起开始登记,而是
The establishment of an individual account for basic endowment insurance for enterprise employees is a symbol of establishing a unified pension insurance system in our country and also the basis for the implementation of a unified pension insurance system. Its universal establishment and formation indicates that the personal account of pension insurance has become one of the important factors for the retirement pension approval of employees. Therefore, the establishment of personal accounts and the size of the deposit directly affects the level of living allowance after retirement. However, in actual work, there are many factors that affect the establishment and formation of personal accounts during the period of employee’s participation in insurance. It is deserved to attach great importance to the establishment of individual accounts and the reasonable growth of the amount of deposits. The main influencing factors are: 1. Can not establish a personal account in time. Employee pension insurance personal accounts should be established from the date of starting wages and pay the monthly pension insurance premiums. However, in the new insured enterprises, many enterprises insured registration is not in accordance with the provisions from the workers to enter the starting salary of the enterprise started to register, but