山西高等学校社会科学学报
山西高等學校社會科學學報
산서고등학교사회과학학보
SOCIAL SCIENCES JOURNAL OF COLLEGES OF SHANXI
2014年
9期
25-29
,共5页
养老金双轨制%机关事业单位养老保险%企业养老保险%并轨
養老金雙軌製%機關事業單位養老保險%企業養老保險%併軌
양로금쌍궤제%궤관사업단위양로보험%기업양로보험%병궤
double-track pension system%institutional endowment pension system%enterprise pension system%inte-gration
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。
文章在對“養老金雙軌製”產生揹景及概唸進行闡釋的基礎上,繫統梳理和歸納瞭目前學界對養老金雙軌製併軌的必要性、如何實現併軌、機關事業單位養老金製度改革和企業養老金製度改革等方麵的研究,併對這些研究做瞭簡要的評述,指齣瞭不足之處和未來完善的空間。
문장재대“양로금쌍궤제”산생배경급개념진행천석적기출상,계통소리화귀납료목전학계대양로금쌍궤제병궤적필요성、여하실현병궤、궤관사업단위양로금제도개혁화기업양로금제도개혁등방면적연구,병대저사연구주료간요적평술,지출료불족지처화미래완선적공간。
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 .