| 对过渡性养老金与调节金本质的思考 |
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| 引用本文： | 孟捷.对过渡性养老金与调节金本质的思考[J].新疆财经,2009(6):72-74. |
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| 作者姓名： | 孟捷 |
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| 作者单位： | 新疆铁路局社会保险管理处,乌鲁木齐,830011 |
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| 摘 要： | 《国务院关于完善企业职工基本养老保险制度的决定》（国发2005]38）文件实施后，新疆对养老金计发办法也进行了相应改革，对过渡性养老金的过渡系数和原办法中的调节金进行了调整。为此，本文就过渡性养老金和调节金的本质进行了思考。
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| 关 键 词： | 过渡性养老金 调节金 |
Transitional Pension and Essence of Adjustment Funds |
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| Meng Jie.Transitional Pension and Essence of Adjustment Funds[J].Finance & Economics of Xinjiang,2009(6):72-74. |
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| Authors: | Meng Jie |
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| Institution: | Meng Jie (Railway Bureau of Xinjiang, Urumqi 830011, China) |
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| Abstract: | After the implementation of State Council＇s decision on improving firm staff pension, reforms are carried out in calculating and allocating pension in Xinjiang accordingly, including adjusting transitional co - efficient and adjustment funds. Hence, the paper makes speculations about the transitional pension and essence of adjustment funds. |
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| Keywords: | Transitional Pension Adjustment Funds |
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