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这次国务院发布的26号文件中,要点之一是统一了企业职工的基本养老金计发办法。基本养老金计发办法的改革,是整个养老保险制度改革的核心内容。可以这样认为,统一后的基本养老金计发办法的合理设计和顺利实施,是实现现行改革方案向统一制度并轨的重要前提,也是统一制度改革成功的主要标志。因此,在26号文件的贯彻实施过程中,一定要谨慎处理,精心组织测算,制定出切实可行的基本养老金计发办法,实现向统一制度的平稳过渡。 一、计发办法改革的重点是妥善处理“中人”过渡问题 按26号文件的要求,制度统一后,对不同类型(即“老人”、“中人”、“新人”)的退休人员,要实行不同的基本养老金计发办法。
The document issued by the State Council on the 26th one of the main points is the unification of the basic pension plan for enterprise employees. The reform of the basic pension plan and measure is the core content of the reform of the entire pension insurance system. It can be considered that the rational design and smooth implementation of the unified basic pension plan are the important preconditions for the integration of the current reform plan into the unified system and the major symbol of the success of the reform of the unified system. Therefore, during the implementation of Document 26, we must handle it cautiously, carefully organize estimates, formulate practical measures for determining and calculating basic pensions, and achieve a smooth transition to a unified system. I. Key Points of the Metering and Reforming Measures The key point of the reform is to properly handle the transition issue of “man and man”. According to the requirements of the No. 26 document, after the reunification of the system, the retirees of different types (ie “the elderly,” “middleman” and “newcomers” Different basic pension measures should be implemented.