system of retirement

Most retired teachers were satisfied with the retirement system of deposit interest rate.

教师对于18%优惠存款给予的生活保障感到满意.

To adapt to the reformation of retirement pension system, the enterprise should regenerate the pension accounting.

为了适应我国养老金制度改革的需要, 我国企业养老金会计也应做相应改革.

In addition to the basic pension, enterprise annuity is a pension system. Under the guidance of national policy, it is established by enterprises according to their economic strength and economic conditions and aimed at improving employees' retirement income and quality of life.

企业年金是在政府强制实施的基本养老保险制度之外，企业在国家政策的指导下，根据自身经济实力和经济状况所建立的养老保障制度，目的在于提高企业员工退休后的收入和生活质量。

Finally, of four to postpone retirement program were compared to the reality of the effect that Option 2 is more desirable. Chapter ⅵ of the OECD countries the adjustment of the retirement system and learn from the experience were analyzed.

最后，对四种推迟退休方案的现实效果进行了比较。第六章对OECD国家退休制度的调整经验和借鉴进行了分析。

Through analyzing this tendency and its influence on reforming on the system of retirement pension, we can understand it clearly.

本文通过对日本少子化发展趋势及养老金制度改革的分析，透视日本人口少子化对养老金体系的冲击及养老金制度改革的未来走向。

An Analysis on the Divisor of Personal Retirement Pension Accounts System

对个人养老金账户中除数取值的分析