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一、养老保险制度改革历史简要回顾中国城镇职工传统的社会养老保险制度建立于上个世纪50年代初期、采用现收现付式。1978年6月颁布的《关于工人退休、退职的暂行办法》(国发[1978]104号),规范了企业和机关事业单位的职工退休、退职条件,以及养老金、生活费标准与管理服务机构。 1991年国务院发布了《关于企业职工养老保险制度改革的决定》(国发[1991]33号),第一次明确地提出建立社会统筹基本养老保险、企业补充养老保险和个人储蓄性养老保险的多层次养老保险体系,实行费用由国家、企业和职工三方负担。
First, a brief review of the reform history of the pension system China’s urban workers traditional social pension insurance system was established in the early 1950s, the use of pay-as-you-go. The Interim Measures for the Retirement and Retirement of Workers (Guo Fa [1978] No. 104) promulgated in June 1978 promulgated the Regulations on the Retirement and Retirement Conditions of Staff and Workers in Enterprises and Organs and Institutions and the Regulations on Pension and Living Standards and Management Services . In 1991, the State Council promulgated the Decision on the Reform of the Pension System for Enterprise Workers (Guo Fa [1991] No. 33), for the first time explicitly proposed the establishment of a unified system of social endowment insurance, enterprise supplementary pension insurance and personal savings pension insurance Multi-level pension insurance system, the implementation costs borne by the state, enterprises and employees three parties.