摘要
文章在对"养老金双轨制"产生背景及概念进行阐释的基础上,系统梳理和归纳了目前学界对养老金双轨制并轨的必要性、如何实现并轨、机关事业单位养老金制度改革和企业养老金制度改革等方面的研究,并对这些研究做了简要的评述,指出了不足之处和未来完善的空间。
In this paper,the concept of double-track pension system is defined,and the historical origin of pension system is reviewed,in reference to foreign research related to pension system.Besides,the current researches which are mainly centering on the necessity of the two-track pension insurance system and the implementation of their integration,the reform of institutional endowment pension system and enterprise pension system are briefly summarized and reviewed.In the end,this paper points out the limitations involved and some space that is to be improved in future.
出处
《山西高等学校社会科学学报》
2014年第9期25-29,共5页
Social Sciences Journal of Universities in Shanxi
关键词
养老金双轨制
机关事业单位养老保险
企业养老保险
并轨
double-track pension system
institutional endowment pension system
enterprise pension system
integration
