国务院《关于企业职工养老保险制度改革的决定》发布一年多来,一些省市已经开始实施基本养老保险的改革方案,如《南昌市企业职工基本养老金计发试行办法》、《上海市城镇职工养老保险制度改革实施方案》。国务院关于改革企业职工养老保险制度文件的精神是,逐步建立基本养老保险、企业补充养老保险和个 In the past year or so since the release of the Decision of the State Council on Reforming the Pension System for Enterprise Employees, some provinces and cities have started the implementation of the reform plan for basic endowment insurance such as “Measures for the Trial Implementation of Basic Pension for Enterprise Employees in Nanchang”, “ Employee Pension System Reform Implementation Plan. ” The spirit of the State Council on reforming the system of enterprise endowment insurance for enterprise employees is to gradually establish basic endowment insurance, enterprise supplementary endowment insurance and