企业“中人”养老金计发方式比较研究  

The Comparison Research on the Formula of Pension Benefit for the ‘Mid-person'

作　　者：陈正光[1] 骆正清[1] 陆安[1] 

机构地区：[1]合肥工业大学管理学院,合肥230009

出　　处：《西北人口》2015年第4期84-89,共6页Northwest Population Journal

基　　金：教育部人文社会科学研究项目"人口结构对我国职工基本养老保险制度再分配效应的影响问题研究"(项目号:13YJAZH061)阶段性成果

摘　　要："中人"养老金计发是我国养老保险转轨改革的难点之一。本文从待遇保障水平、公平性以及可操作性等方面比较分析了各省"中人"养老金计发方式,通过分析不同计发方式计发的养老金待遇与"中人"既得养老金待遇之间的差距,得出"中人"过渡性养老金应沿用缴费性养老金计发方式,视同缴费年限应参与过渡性养老金而不参与基础养老金缴费工资指数计算的结论。The formula of pension for the ‘mid-person＇ is one of the key points of the pension transformation in china.This paper assess the effect of differential formulas of the pension for the ‘mid-person＇ from the respects of benefit level, fairness and operability. This paper suggests that the ‘mid-person＇s＇ transitional pension benefit should adopts the formula of contributing pension benefit, and computers the Average Index of the Monthly Contribution Earning for transitional pension benefit and for basic pension including and excluding the years of deemed contributions respectively.

关 键 词：“中人” 既得养老金待遇 养老保险 

分 类 号：F840.612[经济管理—保险]