| 我国企业养老保险的现实路径 |
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| 引用本文： | 刘桂香.我国企业养老保险的现实路径[J].科技情报开发与经济,2005,15(2):197-199. |
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| 作者姓名： | 刘桂香 |
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| 作者单位： | 山西省统计局普查中心 |
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| 摘 要： | 在全面审视我国企业养老保险改革趋势与现状的基础上，提出我国企业养老保险制度建设的最终目标是坚持部分积累制20年不变，当前的现实路径是对部分积累制进行“统账分管”的完善，并对“统账分管”模式的操作及三大难点与对策进行了论述。
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| 关 键 词： | 企业养老保险 部分积累制 统账分管 |
| 文章编号： | 1005-6033-(2005)02-0197-03 |
| 修稿时间： | 2004年11月17 |
The Practical Ways of Chinese Enterprises' Endowment Insurance |
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| LIU Gui-xiang.The Practical Ways of Chinese Enterprises'''' Endowment Insurance[J].Sci-Tech Information Development & Economy,2005,15(2):197-199. |
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| Authors: | LIU Gui-xiang |
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| Institution: | LIU Gui-xiang |
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| Abstract: | Based overally investigating the developing trend and present situation of the reform of Chinese enterprises' endowment insurance, this paper points out that the final target of the construction of Chinese enterprises' endowment insurance system is keeping the partial accumulation system invariant within 20 years, and the current practical way is to perfect the partial accumulation system into the separate management of the overall financing for insurance and the personnel accounting for insurance, and discusses on the operation, three difficult points and countermeasures of this mode. |
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| Keywords: | enterprise's endowment insurance partial accumulation system the separate management of the overall financing for insurance and the personnel accounting for insurance |
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