摘要
文章通过对我国"三项"基本社会养老保险制度的建立和完善进行分析,依据《中华人民共和国社会保险法》的要求,分析了"三项"基本社会养老保险制度的衔接点。运用数理分析方法,分析了城乡基本社会养老保险制度与企业职工基本养老保险制度的衔接机制,并探讨了企业职工养老保险与新型农村社会养老保险的衔接转移问题。
Through the analysis of the three basic social endowment insurance system’s establishment,based on the social insurance law of the People’s Republic of China,this paper studies the linking mechanism of three basic social endowment insurance systems.By using the mathematical analysis methods,it analyzes the linking mechanism between the urban and rural basic social endowment insurance system and the enterprise workers pension,and then it studies the linking between enterprise workers pension and new rural social endowment insurance system.
出处
《改革与战略》
2013年第7期120-124,共5页
Reformation & Strategy
关键词
“三项”基本养老保险制度
养老保险衔接
利息预测
资金账户转移
three basic endowment insurance system
linking of endowment insurance
interest prediction
capital account transfer