摘要
高校试行新型的校内岗位津贴制度后,较大幅度地提高了教职工的待遇。但这部分收入并没有进入相应的退休金计算基数中,使得教职工在岗与退休相比,收入差距较大。参照《企业年金试行办法》,通过创建个人账户、市场化运营、分次给付等方式建立高校年金制度,完善事业单位现行养老金体系,明确国家、高校、教职工个人在高校年金制中的权利和义务,可以为提高退休费的工资替代率,为高校吸引人才、稳定队伍、激励人才提供制度保障。
Although the income of the teaching and administrative staff has been risen since from experimenting the job subsidies system in the colleges and universities, the job subsidies has not been included the base figure of the pension, which caused the teaching and administrative staff in the colleges and universities can get lower income when they are retired than they are in service. The essay has put forward to establish the university annutiy to the improve the pension system of the public service units by constructing the personal accunts with market management and paying as several times, which need to improver the present system of the old - age insurance and definite the responsibility and duty between the nation, university and person.
出处
《西安财经学院学报》
2009年第2期126-128,共3页
Journal of Xi’an University of Finance & Economics
关键词
高校年金
企业年金
养老保险
人力资源
the job subsidies system in the colleges and universities
corporate annutiy
sources pension
human resources