文章摘要

对农民工养老保险特殊性的探讨

On the Particular Characteristics of Migrant Rural Worker' s Pensions

DOI：

英文关键词: Mig rant rural workers Pensio n Particularity

基金项目:

作者	单位
李　郁	广西师范大学法商学院硕士研究生
尧　晖

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中文摘要:

农民工是经济转型时期出现的特殊群体, 有着不同于城镇职工和农民的特点。农民工有负担重、缴费能力差、养老地不确定等特点, 基于这些特点农民工养老保险资金应通过农民工个人缴费、政府财政补贴和企业纳税的形式筹集, 所筹资金完全进入个人账户, 同时将个人账户分为个人和社会统筹两个部分, 以便当农民工确定养老地点后灵活地将农民工纳入城市或农村养老保险体系。

英文摘要:

Migrant rural w orkers are a special group of people during the transitional period o f economy , who feature different characteristics from urban workers and home-based farmers , highlig hting heavy burdens, w eak payment capacity , uncer tain residence place for old-age care .Based on these characteristics, pensions funds fo r mig rant rural workers should be pooled up by fee payment from M RW, subsidy from government and tax from enterprises, and the funds should be totally transferred to individual personal account , w hich co nsists of the perso nal contributio n po rtion and social pooling po rtion to ensure the flex ibility of uncer tain residence place fo r old age .I t is also easy to take them into the urban or rural pension system .

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