摘要
探讨了收入分配格局是养老保险制度设计的基础,论述了养老保险制度设计的目标是保障各类人晚年的基本生活需要。认为收入分配领域存在三大弊端,提出要从改革国有资产的收入分配格局、统一薪酬福利制度及费税改革等方面来做好养老保险制度的设计。
The article discusses income distribution pattern is the design basis of the old-age pension insurance system,and the design goal of the old-age pension insurance system is to protect all kinds of people fairly having basic old-age lifestyle.There are three major problems existing in the field of income distribution.The author proposes some measures to rationalize the design of the pension insurance system,which are to reform of income distribution pattern of the state-owned assets,to unify the basic of salaries and benefits system,and to reform taxfee system.
出处
《金陵科技学院学报(社会科学版)》
2015年第3期29-32,共4页
Journal of Jinling Institute of Technology(Social Sciences Edition)
关键词
收入分配
养老保险
制度设计
income distribution
old-age pension insurance
system design