机关事业单位养老保险并轨问题研究

Problems of Endowment Insurance System in Public Institutions

基于河北省唐山市企业养老保险和机关事业单位养老保险的现状进行具体调查研究,分析了养老保险双轨制存在的问题,详细阐述了企业养老保险与机关事业单位养老保险的关于职缴费基数、在职缴费比例和退休金的计发办法的区别,为养老保险并轨提出建议。

The specific research has been conducted based on the status of enterprises’ pension insurance and pension insurance of institutions in Tangshan, Hebei province. The existing problems of double-track pricing system for pension insurance has been analyzed, the differences between enterprises’ pension insurance and institutions’ pension insurance on employees payment base, payment proportion and calculation method of retirement pension have been elaborated. Moreover,suggestions for the comping of pension insurance has been proposed.