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当前,我国不完善的教师退休制度不利于教师聘任制的实施和农村教师队伍建设。美国政府将教师和公务员养老金制度纳入同一个系统,至今已建立了一套较为完善的教师养老金制度。其基本做法是:建立完善的养老金管理制度,确保养老金的保值增值;各州政府根据财政收支情况,不断调整教师个人账户养老金的缴费比例,确保教师退休待遇不变;根据教师服务年限来计算退休待遇,鼓励长期从教;实行弹性退休制度,允许提前退休。我国在教师退休制度改革中可借鉴美国的做法,以进一步完善该制度,提升教师质量。
At present, the imperfect teacher retirement system in our country is not conducive to the implementation of teacher appointment system and the construction of rural teachers. The U.S. government has incorporated the pension system of teachers and civil servants into the same system and has so far set up a relatively complete system of teacher pensions. The basic approach is: to establish a sound pension management system to ensure the value of pension preservation and appreciation; state governments in accordance with the financial revenue and expenditure, continue to adjust the teacher’s personal account pension payment ratio to ensure that teachers retirement treatment unchanged; based on teacher service life To calculate the retirement benefits, to encourage long-term education; to implement a flexible retirement system that allows early retirement. In the reform of teacher retirement system in our country, we can draw lessons from the United States to further improve the system and improve the quality of teachers.