摘要
通过对我国基本养老保险制度改革的简约回顾,分析了目前基本养老保险改革的现状和特点。重点阐述企业基本养老保险改革进程和养老金计发政策规定,揭示计发办法的潜在不足,并遵循"公平优先,兼顾效率"的原则,对养老金计发办法进行了深入的探究。
By simply recalling the reform of the basic pension insurance system, this paper analyzes the stares and characteristics of the current basic pension insurance reform, focusing on the enterprise reform process in the basic pension insurance and pension policies of calculation and payment, revealing the potential deficiencies of calculation and payment, and follow the ＂fair priority, taking into account the efficiency ＂ principle to explore deeply the methods of the pension calculation and payment.
出处
《河北能源职业技术学院学报》
2009年第2期55-55,62,共2页
Journal of Hebei Energy College of Vocation and Technology
关键词
基本养老金
计发办法
探究
basic old - age pensions
the methods of calculation and payment
explore
作者简介
吴国书（1967-），男，大学，开滦集团有限责任公司社会保险中心经济师，会计师。
