论现行企业退休人员养老金计发办法的优点与不足

The Advantages and Disadvantages of Enterprise Retiree Annuities Calculation and Payment Methods

本文主要从现行企业退休人员养老金计发办法入手,分析该计发办法的优点与不足,提出改革企业退休人员养老金计发办法的必要性,以及改进的建议。

This article works on mainly the current enterprise retiree annuities calculation and payment methods, analyses the advantages and disadvantages of calculation and payment methods, puts forward that it is necessary to reform enterprise retiree annuities calculation and payment methods, and gives some sug- gestions for improvement.