摘要
养老保险关系转移接续是过渡时期我国养老保险体系整合的必经阶段,转续经验借鉴非常重要。本文从国内外转续典型入手,分别介绍了美国公务员养老保险转续、欧盟流动人口养老保险转续案例和我国城镇职工养老保险转续、成都市城乡居民养老保险转续制度,认为在权威法律的基础上,成立专门组织,明确转续基金比例和养老地判别标准,提高转续技术手段,构建转续平台,能够更好地完成转续目标,为全国养老保险的整合奠定基础。
In China,the metastases and continuation of pension insurance relationship is necessary stage of integrating in pension system,so the experiences are most important.The paper has been based on typical case at home and abroad.It have introduced the experiences of metastases and continuation,including the civil service pension insurance in the US,the migrants Pension insurance in EU,urban workers pension insurance in China,and urban rural pension insurance in Chengdu.At last,the system of metastases and continuation should be base on the authority of the law,set up a special organization,draw up the standard of fund ratio and pension place,improve technology and build the platform for transferring that will be better for completing the goals and being the basis for insurance system.
出处
《社会保障研究》
2011年第4期43-49,共7页
Social Security Studies
关键词
养老保险关系
转移接续
基金封闭运行
CSRS
OFFSET
pension insurance relationship
the metastases and continuation
close the fund to run
CSRS Offset