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近几年来,以退休费用社会统筹为先导的企业养老保险制度改革,在全国各地迅速发展,特别是在国务院一九九一年发布了《国务院关于企业职工养老保险制度改革的决定》后,机关事业单位养老保险制度改革就更加迫在眉睫.一、机关事业单位养老保险制度改革的必要性和重要性(一)机关事业单位养老保险制度改革是干部退休养老制度自身完善的需要 建国以来,由国家财政统包统支的干部退休养老制度发挥了重要作用.但由于对在广大干部必要劳动创造的成果中,没有扣除积累养老的费用,而长期实行了现收现付的办法,既造成“在职人员养活离退休人员”的错觉,又加重了人们依靠国家统包养老的观念.随着退休人员的不断增加,支付退休养老费已成为财政的沉重负担;由于退休待遇计发办法的不尽合理,并且缺乏科学的调节机制,在保障退休人员生活方面,不能令人满意;再则退休人员由原单位负责
In recent years, the reform of the pension insurance system led by the social pooling of retirement expenses has rapidly developed across the country. In particular, after the State Council issued the “Decision of the State Council on the Reform of the Pension Insurance System for Enterprise Workers” in 1991, the authorities Institutional reform of the pension system is even more imminent.One, the necessity and importance of institutional reform of the pension system (A) Institutional reform of the pension system is the need for improvement of the cadre’s retirement pension system Since the founding of the state, by the state finance The system of retiring and retiring old-age pension, which is governed by a unified system, has played an important role. However, because of the long-term implementation of the pay-as-you-go system without deducting the cost of accumulating old-age pension as a result of the necessary work created by the vast majority of cadres, Feeding retirees ", but also aggravate people’s concept of relying on the state to reunite the old.With the increasing number of retirees, the payment of retirement pension costs has become a heavy financial burden; due to the unreasonable retirement treatment measures, And the lack of a scientific regulatory mechanism can not be used to guarantee the livelihood of retirees Satisfaction; Furthermore the original units responsible for retirees