| 新型企业职工基本养老保险制度的缺陷与完善 |
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| 引用本文： | 杨辉,刘斌. 新型企业职工基本养老保险制度的缺陷与完善[J]. 安徽大学学报(哲学社会科学版), 2008, 32(3): 141-146 |
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| 作者姓名： | 杨辉 刘斌 |
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| 作者单位： | 中国科学技术大学,管理学院,安徽,合肥,230036;中国科学技术大学,管理学院,安徽,合肥,230036 |
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| 摘 要： | 新型企业职工基本养老保险制度完善了统账结合的方式,扩大了基本养老保险的覆盖范围,改革了基本养老金的计发办法,建立了基本养老金正常调整机制,但仍然存在一定的缺陷。为了更好地实现基本养老保险制度的功能,必须有效解决历史债务,合理调整退休年龄,加强个人账户基金的运营和监管,进一步完善计发方法。
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| 关 键 词： | 基本养老保险 企业职工 社会保障 养老金 社会统筹基金 个人账户基金 |
| 文章编号： | 1001-5019(2008)03-0141-06 |
| 修稿时间： | 2007-12-11 |
The Disadvantages and Perfection of New Basic Endowment Insurance System for Enterprise Workers |
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| YANG Hui,LIU Bin. The Disadvantages and Perfection of New Basic Endowment Insurance System for Enterprise Workers[J]. Journal of Anhui University(Philosophy & Social Sciences), 2008, 32(3): 141-146 |
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| Authors: | YANG Hui LIU Bin |
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| Abstract: | The new basic endowment insurance system has perfected the mode of combination of social pooling and individual account,expanded its coverage, reformed the calculative method of basic pensions and established a normal adjustment system of the basic pensions. However,there are still some disadvantages in the system. In order to fully realize the function of the basic endowment insurance system,we should solve the historical debt efficiently,adjust the retiring age reasonably , strengthen the operation and supervision of individual account funds and improve the calculative method. |
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| Keywords: | new basic endowment insurance enterprise workers social security pensions social pooling fund individual account fund |
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