摘要
事业单位养老保险改革严重滞后于企业养老保险改革,已成为我国养老保险制度改革和资源整合的瓶颈。坚持基本养老保险统一原则,实现与企业养老保险制度并轨,是事业单位养老保险改革的基本路径。为此,需要建立统帐结合的基本制度、妥善解决改革成本、建立职员年金以及完善相关养老保险法律制度。
The reformation of the old- age insurance system in an institution lay behind of the reformation of the old - age insurance system in an enterprise,and has become the bottleneck of the reformation of the old- age insurance system and the conformity of resource in our country. Insisting the principle of unification of basic old- age insurance and realizing the combination with the reformation of the old- age insurance system in an enterprise, these are the basic methods for the reformation of the old - age insurance system in an institution. Therefore, it needs to establish a basic system of combination with unification of account books,solve the reformation cost properly,set up the annuity for staffs and perfect the relative law system for old- age insurance.
出处
《东北师大学报(哲学社会科学版)》
CSSCI
北大核心
2008年第6期173-177,共5页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
基金
吉林省教育科学"十一五"规划重点课题(ZZ0025)
关键词
事业单位
养老保险
改革路径
对策
institution
old - age insurance
reformation methods
countermeasures