一些地区实行职工退休费用社会统筹已多年,但至今仍只是费用的统一筹集和统一管理,退休金的发放,则是委托退休职工原所在企事业单位代办。这种委托原单位代发退休金的做法虽然简便易行,可以节省社会保险机构的人力,但逐渐暴露出明显的缺陷:一是很难保证退休金按时足额发放。资金严重短缺的企业有 In some areas, the social pooling of staff retirement fees has been implemented for many years. However, it is still only the uniform collection and management of fees. The payment of pensions is entrusted to the retired staff and workers of enterprises and agencies where the original was commissioned. This kind of entrusting the original unit to take the pension on behalf of the original practice though simple and convenient, can save the manpower of the social insurance institution, but gradually reveals obvious flaws: First, it is difficult to guarantee that the pensions will be paid on time and in full. Enterprises with serious shortage of funds have