摘要
公平是每个国家、社会和个人追求的目标,而目前事业单位养老保险制度改革试点方案,未能体现公平的原则。为了实现公平,今后事业单位养老保险制度改革要做到以下几点:用法律保障养老保险制度的公平;将机关和事业单位一同纳入养老保险制度改革的范围;基础养老金的计发比例要考虑受教育年限的因素;妥善解决老人、中人之间的养老待遇水平问题;以职业年金制度体现高素质人才的价值。
Fairness is the goal pursued by each country, society and person. However, the current pilot program of pension insurance system reform in public institutions has failed to reflect the principle of fairness. In order to re alize the fairness, the future reform of pension insurance system of public institutions should guarantee the following points : Using the law to safeguard the fairness of pension insurance system ; bringing the organs and institutions into the same scope of the reform of pension insurance system at the same time to avoid unfairness on the starting point; considering the factor of educational achievement while determining the calculation and payment proportion of the basic pension ; dealing properly with pension size of the elderly and middle aged people ; and valuing the highqual ity talents with the occupational pension system .
出处
《山东财政学院学报》
2013年第2期72-77,共6页
Journal of Shandong Finance Institute
关键词
事业单位
养老保险制度
改革
公平
public Institutions
pension insurance system
reform
fairness