摘要
养老金并轨是将之前双轨运行的机关事业单位养老保险和企业养老保险制度合二为一。从我国养老金"并轨"的政策实施背景入手,运用综合法和比较法分析该政策实施的必要性、面临的困境及预期实施效果,提出一系列切实可行的改革方案,为完善政策、保障实施提供相关的理论支持,推进改革方案的顺利实施。
Pension system unification refers to the combination of the previous double-track running old-age insurance system in government institutions and in enterprises. This paper, starting from the background of implementing the policy of "unifying pension system", analyzes the necessity, the potential predicament and the expected effect of the implementation by using the synthesis and comparative method, and puts forward a series of feasible reform scheme. The study aims to improve the policy, to provide relevant theory support for ensuring the implementation, and promote the smooth implementation of the reform.
作者
何远景
He Yuanjing(Anhui Technical College of Industry and Economy, Hefei 230051, China)
出处
《黑河学院学报》
2018年第3期78-79,共2页
Journal of Heihe University
基金
安徽工业经济职业技术学院资助项目"养老金并轨背景下安徽商业养老保险发展的机遇与路径"(2016sk05)
安徽工业经济职业技术学院资助项目"农村劳动力转移与城乡统筹发展的社会保障制度改革作用机制研究"(SK2016SD14)
关键词
机关事业单位
养老金
双轨制
government organizations and institutions
pension
double-track system