按劳动部工作安排,已进行基本养老金新计发办法改革的地区,基本养老金计发如何实现平稳过渡,在养老保险制度深化改革、特别是建立养老保险个人帐户时,是一个必须迈过的“坎”。本文对五种过渡办法作一简要介绍和分析。办法一:职工档案工资不冻结,新老办法对比时,就高不就低。这一过渡办法操作起来较为简单,易为职工接受,缺点是档案工资已经不能确切代表职工收入情况和贡献大小,以此为依据计算的养老待遇不合理,尤其是享有分配自主权的企业,档案工资的增长带有很大的随意性,有的濒临破产企业职工档案工资增长速度甚至快于效益好的企业,企业 According to the work arrangement of the Ministry of Labor, where basic pension reform has been carried out, how to achieve a smooth transition in the calculation of the basic pension and deepen the reform of the pension insurance system, especially when establishing an individual account for endowment insurance, is a must-have “Hom ”. This article gives a brief introduction and analysis of the five transitional approaches. Method One: Staff files wages are not frozen, compared to the old and new methods, not high on the low. This transitional method is relatively easy to operate and is easily accepted by staff members. The disadvantage is that the file salary can not accurately represent the income and contribution size of employees. Based on this, pension treatment is irrational, especially the enterprises that enjoy the right to allocate their autonomy, With the growth of wages with a lot of randomness, and some on the brink of bankruptcies in corporate file wages even faster than the effective growth of enterprises, enterprises