从目标替代率角度考校高校养老保险制度改革  

To Exam the Reform of Pension Insurance System of Universities From the Perspective of Target Replacement Rate

作　　者：林农[1] 

机构地区：[1]漳州职业技术学院人事处,漳州363000

出　　处：《吉林农业科技学院学报》2015年第4期67-70,84,共5页Journal of Jilin Agricultural Science and Technology University

基　　金：漳州职业技术学院院级社科课题(ZZY1445)

摘　　要：当前,事业单位和企业养老保险"并轨"改革已实施,并在制度层面解构原有的机关事业单位的薪酬与福利保障体系,成为促进机关事业单位深化改革的楔子,相应的,在制度层面对高校基本养老金与职业年金的整体与顶层设计,让基本养老金的"计算公式"科学地参与事业单位养老保险制度改革,让高校退休人员在退休的社会语境下"老有所养"。Currently,institutions and corporate pension insurance ＂merger＂ reform has been implemented, and the deconstruction of the existing organs and institutions of the remuneration and welfare system at the institutional level, for promoting the organs and institutions to deepen reform of the wedge. Accordingly, in institutional level with the top of the overall design of the basic pension and occupational pension universities, so that the basic pension ＂formula＂ scientific institutions involved in pension reform, so that colleges and universities in the social context of retirees retired ＂worthiness support.＂

关 键 词：机关事业单位 高校 养老保险 养老金替代率 职业年金 

分 类 号：F842.67[经济管理—保险]