农村养老保险责任金核算方法探讨

An analysis of the reserve accounting method of the rural pension system

当前农村养老保险管理体制难以理顺的最主要原因是其责任金计提方法有误 ,从而造成其数额不准确。据此 ,在作出若干假设和介绍现存农村养老保险业务流程和责任金核算方法的基础上 。

In our view, the disorder of current rural pension management system is a result of the error in the reserve accounting method and the so caused inaccuracy of the amount. We thus present new reserve accounting method, surely on the basis of several presumptions and the introduction of the operation process and reserve accounting method of the existing rural pension system.