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企业职工基本养老保险制度,最突出的特征是遵循社会统筹与个人帐户相结合的原则。养老保险制度已趋于成熟,焦点在于如何建立规范的养老保险个人帐户制度。一、个人帐户的建立体现公平与效率,权利与义务的对等原则原有的养老保险制度偏重于讲公平、互济和国家责任,新的基本养老保险制度提出一个重要原则,即公平与效率相结合,这个区别是基于我国的国情和社会保障的现状,因此国家不可能将养老保险包下来。我国目前正处于经济高速发展的阶段,就整个社会经济运行而言,把追求效率放在优先地位,养老保险制度必须适应经济发展的阶段性特点,并正视历史和现实
The most prominent feature of the basic old-age insurance system for enterprise employees is the principle of combining social pooling with individual accounts. Endowment insurance system has matured, the focus is on how to establish a standardized personal pension insurance system. First, the establishment of individual accounts reflects the fairness and efficiency, rights and obligations of the reciprocal principle The original pension insurance system emphasizes fairness, mutual aid and state responsibility, the new basic pension insurance system proposed an important principle, that is, fairness and efficiency In combination, the difference is based on the actual conditions of our country and the status of social security. Therefore, the state can not wrap down pension insurance. At present, China is in the stage of rapid economic development. In terms of social and economic operation as a whole, the efficiency of the pursuit of priority is given priority. The pension insurance system must meet the stage characteristics of economic development and face up to the historical and reality