济南市是一个老工业城市,离退休人员多,养老金平均替代率高,再加上近几年企业效益普遍不佳,社会保险基金收缴矛盾十分突出。1997年,全市基金收缴率仅为68.7%,低于50%收缴率的县(市、区)占三分之一,全市每月需在基金积累中拿出1000万元用以保证养老金的正常支付,当年基金人不敷出的情况相当严重。面对基金收支“倒挂”的严峻形势,如何完成中央提出的“两个确保”的政治任务,成为严肃课题。济南市按照国家有关政策法规,研究制定工作方案,采取一系列措施,使社会保险基金的收缴率逐年稳步提高。到2000年,全市社会保险基金的收缴率和清欠率双双达到了历史最高水平,其中,养老保险基金的收缴率达到96.6%。全市18.1万名 Jinan City is an old industrial city with more retirees and an average pension replacement rate. Coupled with the generally poor corporate performance in recent years, the contradiction between the collection of social insurance funds is very prominent. In 1997, the city’s fund collection rate was only 68.7%, less than 50% of the collection rate of the county (city, district) accounted for one-third of the city need to come up with a fund accumulation of 10 million yuan to guarantee the pension Normal payment, when the fund people make the case is quite serious. In the face of the grim situation of fund receipts and payments and “upside down”, it has become a serious issue how to accomplish the political task set forth by the Central Government in its “two guarantees”. Jinan City, in accordance with the relevant state policies and regulations, studied and formulated the work plan and adopted a series of measures to steadily increase the collection rate of social insurance funds year by year. By the year 2000, the collection rate and delinquency rate of social insurance funds in the city reached the highest level in history, of which, the collection rate of pension funds reached 96.6%. The city of 181,000