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自从1997年《国务院关于建立统一的企业职工基本养老保险制度的决定(国发[1997]26号)》发布实施以来,各地企业基本养老保险都相继实施了社会统筹与个人账户相结合的养老保险制度。由于个人账户具有存在周期长(几十年),数据量大,情况复杂等特点,也就决定了个人账户管理是企业职工养老保险业务管理的重点和难点。基于此,劳动保障部于2001年10月下发了《关于规范企业职工基本养老保险个人账户管理有关问题的通知》(劳社厅发[2001]5号),对个人账户的建账、记录、变更、对账等工作提出了具体的要求。
Since the promulgation of the State Council’s Decision on Establishing a Unified Basic Endowment Insurance System for Enterprise Employees (Guo Fa [1997] No. 26) in 1997, the basic endowment insurance for enterprises throughout the country has successively implemented social pooling and pension insurance combined with personal accounts system. Due to the long existence of individual accounts (several decades), large amount of data, complex situations and other characteristics, it also determines the personal account management is the focus and difficulty of enterprise employee pension insurance business management. Based on this, the Ministry of Labor and Social Security issued the Circular on Regulating Issues Concerning the Management of Individual Accounts of Basic Pension Insurance for Employees of Enterprises (Laoshentoufa [2001] No. 5) in October 2001, establishing and recording personal accounts , Change, reconciliation and other work made specific requirements.