摘要
机关事业单位养老保险改革启动后,彻底改变了过去完全按照本人退休前工资的一定比例计发退休金的模式。因此,准确、合理计发中人退休待遇是此次改革平稳推进的关键点。从我国养老保险的演进历程着手,聚焦分析机关事业单位养老保险制度改革中中人退休待遇的政策现状。通过对比改革前后中人退休待遇水平,建立数学模型,分析得出影响中人待遇水平的主要参数,并用样本数据测算出主要参数的合理数值区间,为平稳衔接中人退休待遇提供科学决策依据。
After the institution endowment insurance reform started,it has completely changed the mode of planning and issuing retirement pension according to the certain proportion of salary before retirement.Therefore,accurate and reasonable planning of retirement payment is the key point of the steady progress of the reform.Starting from the evolution of Chinas endowment insurance,this paper focuses on the analysis of the current situation of retirement payment policy in the reform of the endowment insurance system of Institutional units and government-affiliated institutions.By comparing the retirement payment of people before and after the reform,a mathematical model is established,and the main parameters affecting the retirement payment of people are analyzed,and the reasonable numerical interval of the main parameters is calculated with the sample data,which provides a scientific decision-making basis for the smooth connection of the retirement payment.
作者
邹娅玲
董旭
姜溪
魏维宽
ZOU Yaling;DONG Xu;JIANG Xi;WEI Weikuan(Human Resource Department,Kunming Metallurgy College,Kunming 650033,China;Faculty of Business, Kunming Metallurgy College,Kunming 650033, China)
出处
《昆明冶金高等专科学校学报》
CAS
2021年第4期117-122,共6页
Journal of Kunming Metallurgy College
基金
云南省教育厅科学研究基金教师类项目:机关事业单位养老保险制度改革中平稳衔接中人待遇政策研究(2021J0949)。
关键词
机关事业单位
养老保险改革
中人待遇
institutional units and government-affiliated institutions
pension insurance system reform
middleman treatment
