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最近,国务院公布了《关于完善企业职工基本养老保险制度的决定》,从2006年1月1日起,个人账户的规模统一由本人缴费工资的11％调整为8％,全部由个人缴费形成,单位缴费不再划入个人账户,这是我国养老保险制度改革的一个重要举措。从这次完善企业职工基本养老保险制度改革来看,改革前,基本养老金的目标替代率是58．5％,其中20％为基础养老金, 38．5％为个人账户养老金;改革后目标替代率达到59．296,其中基础养老金增长35％,个人账户下降24．2％,基本养老金增长0．7％。
Recently, the State Council promulgated the “Decision on Perfecting the Basic Endowment Insurance System for Employees in Enterprises”. Since January 1, 2006, the scale of individual accounts has been adjusted to 8% from 11% Unit payment is no longer included in personal accounts, which is an important measure for the reform of China’s pension insurance system. From the perspective of perfecting the reform of the basic old-age insurance system for enterprise employees, before the reform, the target replacement rate for basic pensions was 58.5%, of which 20% was based on pensions and 38.5% was personal account pensions. After the reform The target replacement rate reached 59.296, of which the basic pension increased by 35%, personal account decreased by 24.2% and basic pension increased by 0.7%.