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山东省于1993年在全省范围内试行了基本养老金新计发办法,社会性养老金按全省上一年社会平均工资的20%一25%计发,缴费性养老金缴费每满一年按本人指数化缴费工资的1.4%计发。在试行基本养老金社会统筹与个人帐户相结合的改革时。按国务院领导讲话精神,应选择国发[1995]6号文办法之二进行试点,而如何实现缴费性养老金向个人帐户养老金的转换,是改革的一个难点。为此,笔者在初步测算的基础上,找到了一种可实现平滑过渡又简单实用的新办法。
In 1993, Shandong Province piloted a new basic pension plan in the whole province. Social pensions were calculated on the basis of 20% -25% of the average social wage of the whole province in the previous year. The contributions of contributory pensions were fully paid In accordance with my index of 1.4% of paid wages calculated. At the time of implementing the reform of integrating the basic pension with social pooling and personal accounts. According to the spirit of the speech delivered by the State Council, we should choose Guofa [1995] No. 6 Method No. 2 to carry out pilot projects. How to realize the conversion of contributory pensions to individual account pensions is a difficult point of reform. Therefore, on the basis of preliminary calculation, the author found a new way to achieve smooth transition and simple and practical.