以会计视角分析基层央行养老保险统筹模式  

Analysis on The Overall Planning Model of Endowment Insurance of Primary-level Central Bank from The Accounting Perspective

作　　者：张敬[1] ZHANG Jing

机构地区：[1]中国人民银行延边州中心支行,吉林延边133000

出　　处：《吉林金融研究》2019年第12期30-31,共2页Journal of Jilin Financial Research

摘　　要：中国人民银行系统实行系统内职工基本养老统筹制度,实行专项储存,专款专用,收支两条线,切实保障了系统内离退休人员基本生活,对稳定职工队伍也起到了积极有效的作用。但随着基层人员老龄化加剧,养老统筹缺口不断增长,行业统筹压力倍增。本文拟从会计视角探讨基层养老保险统筹面临的工作难点和问题,并提出相关建议。The People's Bank of China implements an internal basic pension system for its employees,and uses methods including exclusive deposit and funds,and separate lines of income and expenditure,which effectively ensures the basic livelihood of retirees in the system,and has also played a positive and effective role in stabilizing the workforce.However,with the intensification of the aging of primary-level employees,the pension gap is growing,and the overall pressure on the industry grows further.This paper intends to explore the difficulties and problems faced by the overall planning model of endowment insurance of the primary-level from the perspective of accounting,and gives relevant suggestions in the meantime.

关 键 词：基层央行 养老保险 会计 

分 类 号：F83[经济管理—金融学]