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文章认为,养老保险基金安全、平稳运行是养老保险事业健康发展的经济基础.养老保险稽核工作涉及养老保险工作的"入口"和"出口".在当前各地养老保险基金收支普遍存在较大缺口的情况下,养老保险工作的重点依然是在确保离退休人员养老金按时足额发放的同时,确保基金管好用好. 相似文献
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薛惠元 《地质技术经济管理》2011,(1):55-58
目前,各地被征地农民的养老保障情况各异。“一地一政”和“碎片化”的制度会带来管理上的混乱。将被征地农民统一纳入新农保制度具有诸多优越性。因此,建议按照分类指导、不重不漏的原则,整合现有的被征地农民养老保障制度;完善新农保政策,提高被征地农民养老待遇水平;建立多方筹资机制,确保资金落实到位;完善被征地农民参加新农保的相关配套措施。 相似文献
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养老保险实行社会统筹与个人账户相结合的制度,在实践过程中,显示出了它的合理性和可行性,但在具体的操作过程中,还有一些问题尚待解决与调整。 一、养老保险在运行中存在的主要问题 1.养老保险基金的供给与需求出现缺口 在改革开放前,我国养老基金的供给与需求基本是平衡的。主要是由于当时的替代率不高,一般控制在60~75%之间,且人口结构较年轻;形式上是企业保险,实际上是国家保险,由国家财政下拨养老费用,在全国范围内进行余缺调剂,从而保证了养老金的供给。从1986年开始,各地先后实行了养老保险统筹。统筹初期,养老金供给与需求基本 相似文献
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一、企业年金发展与税收的关系企业年金是由企业及其职工在依法参加国家基本养老保险基础上自愿建立的补充性养老保险,它是一种企业行为。1991年《国务院关于企业职工养老保险制度改革的决定》中提出“国家提倡、鼓励企业实行补充养老保险”。2000年,国务院《关于完善城镇社会保障体系试点方案》将企业补充养老保险正式更名为“企业年金”,并提出“有条件的企业可为职工建立企业年金,并实行市场化运营管理。企业年金实行基金完全积累,采用个人账户方式进行管理,费用由企业职工个人缴纳,企业缴费在工资总额4%以内的部分,可从成本中列支。同时… 相似文献
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随着我国经济的不断发展,人员流动日趋频繁,如何解决因为人员流动而造成养老保险关系转移接续困难的问题,已经成为困扰众多养老保险参保人员和企业养老保险业务经办人员的一大难题,这也是造成了大量参保职工特别是农民工大量退保的主要原因。国家为了解决这一难题,颁布了《城镇企业职工基本养老保险关系转移接续暂行办法》,解除了参保职工因跨地区工作变动的后顾之忧。 相似文献
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吴国卿等人在《关于改革现行养老保险制度的一些设想》(见《中国劳动科学》1988年第3期)一文指出,在我国建立社会养老保险制度要本着有利于发展生产,保障劳动者生活的原则,实施范围由小到大,保险项目由少到多,待遇水平由低到高,其具体设想是: (一)全民所有制企业职工实行基础养老保险和企业补充的养老保险。 1.根据国家确定的政策原则,由地方按照各自的情况,建立起基础养老保险制度。基础养老保险有三个问题要处理好:(1)基础养老保险待遇总的水平要基本上保持现有水平。(2)基础养老基金标准和支付办法。职工个人领取养老金的标准应与个人缴纳养老金的年限适当挂钩。(3)基础养老保险资金来源,由国家、企业、(集体)、个人三者合理负 相似文献
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基本养老保险制度是我国社会保障体系中的重中之重。本文首先介绍养老金隐性债务的历史由来,阐述其对养老保险基金平衡的重要性,接着对相关学者建立的测算模型进行述评。 相似文献
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《国务院关于建立统一的企业职工基本养老保险制度的决定》中要求:“提高社会保险管理服务的社会化水平,尽快将目前由企业发放养老金改为社会化发放,积极创造条件将离退休人员的管理服务工作逐步而企业转向社会,减轻企业的社会事务负担”。在2001年全国劳动和社会保障工作会上,张左已部长指出“社会化发放是完善社会保障制度,是建立真正独立于企业之外的社会保障体系的重要组成部分”,作为自治区煤炭行业的社会保险管理部门就是要贯彻落实国务院及劳动和社会保障部上述精神,做好以养老金社会化发放为重要内容的养老保险社会化管理服务工作。煤炭行业如何实现养老金社会化发放,值得我们思考。 相似文献
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从个人效用和社会福利最大化的角度出发,养老保险制度存在着最优的缴费率。最优缴费率与资本产出弹性α、未来效用的贴现因子ρ、人口增长率n、有效劳动增长率g、个人工资与社会平均工资的比例λ等参数有关。结合中国现实,在其他参数不变的前提下,依据贴现因子和劳动增长率的变动能够形成四组组合模式。模拟结论表明,现行养老保险制度的社会统筹缴费率是符合福利最大化的最优缴费率;现行养老保险制度的个人账户缴费率与实现福利最大化的最优个人账户缴费率相比是偏低的;缴费期的长短与最优社会统筹缴费率的高低成正比而与最优个人账户缴费率的高低成反比;有效劳动增长率的高低与最优社会统筹缴费率成正比而与最优个人账户缴费率成反比。 相似文献
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This article analyses the link between the wage rate and the incentives to develop and adopt a labour-augmenting innovation in a vertical market. In a model where an upstream monopolist sells the innovation to several downstream manufacturers, I show that the wage rate affects the incentives to innovate in different ways depending on i) the initial level of wage and ii) the timing of the policy’s implementation. Moreover, if the policy is introduced when the size and the price of innovation are common knowledge, then the policy-maker can elicit her preferred equilibrium by nudging more firms to adopt the technology. Instead, if the policy is introduced before the investment stage, then the increase of the wage rate generates two opposite effects: a positive cost-reducing effect and a negative output-contraction effect. If and only if the wage level is below a critical threshold, the former dominates the latter. I argue that, under certain conditions, a policy that raises the price of labour may be beneficial for both the incentives to invest in labour-augmenting innovation and the industry outcomes. 相似文献
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《Telecommunications Policy》2014,38(11):1069-1084
Broadband in schools has been financially supported by the e-rate program for over fifteen years in the United States. This study focuses on distribution effects of priority 2 internal connections funds from 1998 to 2012. Regressions estimate the effects of the discount matrix and effects of the National School Lunch Program (NSLP) student population on fund distribution by state. Regressions also provide per-student and per-school estimates of funds from the number of city, suburb, town, and rural students and schools per state. Treatment groups provide more detailed comparisons across the 50 states and the District of Columbia, a smaller sample of 48 states excluding New York, California, and Texas, and a quasi-experiment from FY2010. The effect of the discount rate is statistically significant, along with the number of NSLP students in the treatments. Results show that NSLP students in city locales account for a large proportion of funds directed toward New York, California, and Texas. Given these results, e-rate reformers may consider student population demographics implicit in the discount matrix to evaluate distribution of priority 2 funds. 相似文献
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Stephen Nord 《劳资关系》1999,38(2):215-230
Policy reports suggesting that productivity growth will raise the earnings of low-wage workers are based on the concept that gains from productivity will trickle down to raise the wages of workers at the lower end of the wage distribution. The compensation and employment systems of American industry do strongly link gains in industry productivity to wage increases for most workers. However, this analysis finds that the linkage of productivity change to wage change for the workers at the lower end of the distribution is virtually nonexistent. The empirical results of this study suggest that productivity increases have no effect on the wage change of workers at the lowest 10th percentile of the distribution and widen the dispersion in industry wages. 相似文献
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项目投资决策中折现率的选择 总被引:1,自引:0,他引:1
项目投资是否可行需要根据决策评价指标来判断,而评价指标的计算离不开折现率,其高低对决策结果起着关键性作用.所以,要正确选择折现率,提高决策质量. 相似文献
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Peter N. Ingram 《英国劳资关系杂志》1991,29(1):1-13
The 1980s witnessed a considerable increase in the rate of growth of manufacturing productivity in Britain. This paper attempts to reveal the extent of systematic change at the work-place which was associated with this improvement. The study focuses on changes in working practices introduced concurrently with negotiations over wage increases; in every year throughout the decade around one third of wage settlements involving trade unions included productivity enhancing change. It is argued that the discipline of competitive pressure and the absence of incomes policy gave rise to the growth in the incidence of wage negotiations which featured a productivity element. 相似文献
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工业新增利润来源及其影响因素:基于企业数据的经验研究 总被引:2,自引:0,他引:2
本文利用企业数据,对我国1998-2005年工业企业的新增利润来源从不同角度进行了分析.并且进一步将收益率的变化分解为全要素生产率的变动和分配格局的变动.对正确理解这段时期工业利润率的变化提供了微观层面的解释。本文发现。在考察期内工业利润的增长是结构性的.重工业对工业利润增长贡献了70%以上:采掘业和原材料工业利润率提高的关键因素是产品价格的大幅上涨.而轻工业和机械工业收益率的改善主要来自于生产率水平的提高:工业部门平均工资水平增速小于GDP增速.行业间的工资水平差异较大.大部分劳动者的工资增速较慢.利润的高速增长很大程度上是以工资的缓慢增长为代价的。 相似文献
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Key provisions within healthcare reform will likely further increase the cost of employer‐sponsored insurance. Theory suggests that workers pay for their health insurance through a wage offset. We investigate this issue using data from the Medical Expenditure Panel Survey. GMM estimates aimed at correcting for endogenous worker mobility reveal evidence of a trade‐off for workers who are offered health insurance as the only fringe benefit. On the other hand, employees in establishments with a more comprehensive set of benefits enjoy higher wages relative to employees in establishments that offer no benefits. Health also affects the wage–health insurance trade‐off. 相似文献