摘要随着人口老龄化的快速发展，传统的退休养老方式已经不能满足人们日益增长的生 活需要，残酷的现实要求我国一定要建立健全一种普遍的社会型的养老制度。虽然江苏 省从 2006 年开始对企业职工养老金进行改革，但仍渐渐显现出一些与当前社会发展不相 适应的问题。如缴费与计发方法不尽合理， 工作年龄、缴费基数、上年度在岗职工每月 平均工资对养老金的影响；政府对养老金政策的调整还不完善，企业年金发展滞后，全 方位的养老保障体系还没建立起来。本文详细的阐述了江苏省养老保险制度以及宿迁市 的最新的缴费与计发方法，利用 excel 将宿迁市的数据代入进行分析，对比了改革前后 制度的差异，针对改革后几个对大众密切相关的问题进行分析。同时也针对美国和德国 的企业职工养老金制度当前政策的分析，探寻我国养老金的最优计发模式，并给出相对 专业的建议。81205

毕业论文关键词 养老金，退休制度，计发方法

毕 业 设 计 说 明 书 外 文 摘 要

Title Research on endowment  insurance system and  calculating and  distributing methods  of  basic  pensions  for  urban  enterprise  employees  ---the  application of Suqian City

Abstract With the rapid development of population aging, the traditional way of retirement can not meet the growing needs, the cruel reality demands that our country must establish a sound system of social pension。 Although Jiangsu province began to reform the pension for enterprise employees in 2006, it still shows some problems which are not compatible with the current social development。 Such as the payment and calculating method are unreasonable, effects of working age, payment base, annual average wages of last year on pension; pension overall level is not high, enterprise annuity has been slow to develop, and multi- level old-age security system have yet to be built。 This paper describes the system of endowment insurance in Jiangsu Province, and the new payment and calculating method of Suqian city in detail, analyzing data of Suqian City by Excel, contrast the differences of the system before and after the re form。 Analyzing several issues closely related to the public after the reform。 By the analysis of the status Germany and America of the pension system of the overseas enterprise employees, we explore the calculating methods reference for our country, and gives relative professional advice。

Keywords   the pension, calculating and distributing methods, retirement system

本科毕业设计说明书 第 Ⅰ 页

目 次

1。 绪论 1

1。1  课题研究背景 1

1。2  研究意义 1

2。  企业职工养老金相关概念 3

2。1  养老保险制度的概念 3

2。2  养老保险制度的特点 3

2。3  养老保险与商业保险的对比 3

3。  江苏省宿迁市养老保险制度的现状分析 5

3。1  江苏省最新养老保险制度 5

3。2  现有的计发方法 5

3。3  改革后的计发方法与改革前的计发方法对比 8

3。4  实例