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作 者:刘泓[1]
出 处:《天津师范大学学报(社会科学版)》2008年第3期15-19,共5页Journal of Tianjin Normal University(Social Science)
基 金:天津市社科规划项目(TJ05YY008)
摘 要:我国公务员养老保险制度改革应该借鉴国外公务员养老保险制度的特点,改革的基本方向是打破机关和企业养老保险制度的双轨制,建立既统一又有区别的复合型养老保险体系,并应逐步提高退休年龄,制定科学的养老金计算方法及替代率。We should study and learn from the Old-age insurance systems of foreign government functionary in the process of our own old-age insurance reform. The basic direction of reform is to change the double-track system in traditional old-age insurance system between government and enterprisies, and construct a united complex old-age insurance system. And we should postpone the retirement age, device a scientific method to calculate the pension and the substitution rate as well.
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