We will continue to increase basic pension for enterprise retirees and upgrade the standard of unemployment insurance and workers 'compensation. We will raise the level of basic cost of living allowances in both urban and rural areas and welfare allowances for those rural residents without family support. 继续提高企业退休人员基本养老金,提高失业保险金和工伤保险金标准,提高城乡低保、农村五保等保障水平。
Healthcare costs are likely to rise along with the pension costs, so that the term "cost of living" takes on a whole new meaning. 医疗成本可能也会随着养老金成本的上升而上升,因此“生活成本”被赋予了全新的意义。
Yet this pursuit of a narrowly financial conception of shareholder value may destroy value for the ultimate pension beneficiaries because of the disruption that slashing and burning causes, and the cost and time involved in hiring and retraining when conditions improve. 然而,这种对狭隘财务意义上的股东价值的追逐,可能糟蹋最终养老金受益人的价值原因是大刀阔斧裁员导致扰乱,而形势好转时雇佣和再培训员工需要耗费成本和时间。
The problem of pension social insurance system transformation cost is very important to the transformation of financing model of pension social insurance. 能否妥善解决好养老社会保险转制成本问题,直接关系到养老社会保险筹资模式转制的成败。
Most retired workers are no longer secure with a company's pension and it's really hard for them to deal with the continuous rise in the cost of living. 大多数的退休工人不因有了公司的退休金就生活安逸,他们难以应对生活费用持续上涨的问题。
A full day's pension, if one has a room with a bath, will cost about$ 3. 如果房间里有浴室,一整天的膳宿费为三元。
Net loss not recognized as pension cost 未认列为退休金成本之净损失
There were many gaps in the formal coverage of pension systems, employees were commonly allowed to withdraw savings from schemes before retirement and payments were generally not adjusted for changes in the cost of living. 养老金体系存在许多缺口,一般允许雇员们在退休前提取养老金储蓄,同时养老金通常也不会根据生活成本的变化而进行调整。
The ultimate cost of any pension plan is equal to the benefits paid, plus the cost of administration, less any investment earning of the fund. 任何退休计划终极本等於给付支出额加上行政处理费用扣除资金之投资收益。
The relationship between tax privilege and pension scale is very complicated, and will lead to low efficiency and negative effect if the cost of tax privilege be unrestricted, including tax expenditure, tax avoidance and early retirement. 企业年金规模和税收优惠政策的关系很复杂,若无相应约束机制,提高优惠力度只会增加成本,企业年金得不到良性发展,税收优惠政策只能低效率运行,并产生相应成本。
The pension plan what is reforming faces the pressure of the cost of reformation and the increase of the old in china, so we begin to reform the social insurance in Liaoning province in 2001. The paper will discuss from the model of Liaoning. 我国处于转轨中的养老模式面临着人口老龄化和转轨成本的双重压力,为此,2001年7月开始在辽宁省进行社保改革试点。
The pension funds and fund companies commissioned-agent relationship and the game analysis, First according to commissioned-agent relationship, the structure between the insurance fund and the fund corporate investment make risk control optimized model, and obtain the most superior risk control cost. 养老基金与基金公司间的委托一代理关系与博弈分析:首先根据委托&代理模型,构造了养老基金与基金公司投资风险控制的最优化模型,并对此做了深入分析,得出了最优风险控制成本;
In this paper, we think that three unreasonable factors are the main problem of the pension system reform, those are using financial allowance to increase the private account, the invalid operation of private account fund and adjusting the national asset to pay the transition cost. 本文认为,现行养老保险制度中利用财政补贴弥补养老金不足、统一实行基金管理提高运营效率以及动用国有资产存量支付转轨成本三大措施均存在不合理因素。
One model on pension actuarial cost 一类养老金精算成本模型
On financial management of enterprise retirement pension cost 浅论企业退休金成本的财务管理
To perfect pension insurance system, we must separate social pooling from individual account, choose substitution ratio of pension to wage and rate of contribution rationally, compensate the transition cost by state-run assets, and take precautions against the investment risk conscientiously. 完善我国的养老保险制度,必须实行统筹养老保险与个人账户的分离,合理确定养老收入替代率和缴费率标准,以国有资产弥补转制成本,并切实防范投资风险。
This paper analyzes from the angle of its operation cost the tendency and cause of changing on the economy cost of social retirement insurance during the transitional period prior to and after year 1997 and provides the major approach to maintain the retirement pension cost at an appropriate level. 本文从社会养老保险运行经济成本的角度,分析了我国1997年转制前后养老保险经济成本的变化趋势及主要原因,并给出了保持适度养老金经济成本的主要路径。
Through analyzing the problems, which the system faces, some suggestions are given as followings: adjusting the policy of paying pension, bearing the cost of transforming the two systems by the nation's finance, developing the endowment insurance system of countryside, and so on. 建议调整养老保险金给付政策及退休年龄,由国家财政负担转制成本,大力发展农村养老保险制度等,以确保城镇养老保险可持续性发展。
From the whole new pension system in rural mechanism of the qualitative and quantitative analysis, improve the central finance and local financial subsidies, and the responsibility of the respective way, establish individual account pay cost model, precise measuring scope of individual pay cost. 从整体上对新农保筹资机制做定性与定量分析,改善中央财政与地方财政补贴的方式、各自承担的责任,建立个人账户缴费模型,精确测算个人缴费范围。
If it chooses the NDC model, the basic pension system is still under pay-as-you-go and there is no reform cost issue. 如果采用NDC模式,基本体系仍然是现收现付制,不存在转轨成本问题。
The pension legislation is the responsibility of sharing the key, that is shared between the different responsibilities of the main cost of old-age pension. 而养老立法关键在于责任的分担,即在不同的责任主体之间分担养老成本。
Despite the difficulties is objective, implementing the system of pension insurance for migrant workers is necessary and urgent. And the later resolved, the cost in future will be higher. 尽管困难是客观存在的,但农民工养老保险也有其实施的必要性和紧迫性,并且越晚解决,今后付出的成本就会越高。
On the other hand, this chapter through the application of economic theory model of social institutions with personal accounts of some of the accumulation of a combination of old-age pension system to verify models. Chapter ⅵ is the pension system and institutions of the conversion cost analysis. 另一方面,本章通过运用经济学理论模型对事业单位实行社会统筹与个人账户相结合的部分积累制养老模式进行了求证。第六章是事业单位养老保险制度的转制成本分析。