摘要
从动态角度、政策角度和养老金替代率来分析2006年基本养老保险待遇计发办法,可以看出新计发办法更具科学性。"十二五"期间,企业退休人员基本养老金仍将稳步提高,企业新退休人员基本养老金水平仍将略高于当年所有退休人员基本养老金水平。为完善企业退休人员基本养老金计发办法,应设立基本养老金最低标准;改进现行基本养老金调整政策;根据《社会保险法》合理调整企业退休人员基本养老金水平。
In the perspective of trends and policies and on the basis of pension replacement rate, this paper analyzes the way of payout planning for basic pension in 2006 and observes that new payout planning is more scientific. During the 12th five--year plan, basic pension for enterprise retiree still remains stable increase and its new standard still remains a little higher than that in 2006. To improve the way of payout planning, it is necessary to establish a minimum standard for basic pension, to improve existing adjusting policy for it and properly adjust the standard for it according to Social Insurance Law.
出处
《江汉石油职工大学学报》
2014年第3期106-108,共3页
Journal of Jianghan Petroleum University of Staff and Workers
