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在我国,养老保险制度(我国目前的养老保险制度主要适用于城镇企业,机关和事业单位的养老保险办法还在探索中。本文所指的养老保险,除农民养老保险外,都是指城镇企业养老保险。)虽已初步形成,但仍存在诸多不完善和需改进之处。而德国作为最早建立社会保险的国家,其现行的养老保险制度已较为完善。尽管中德两国国情不
In China, the pension insurance system (the current pension insurance system in our country is mainly applicable to urban enterprises, institutions and institutions of the pension insurance methods are still explored.In this paper, pension insurance, in addition to peasant pension insurance, all refer to urban enterprises Endowment insurance.) Although initially formed, there are still many imperfections and improvements. As the earliest country to establish social insurance in Germany, Germany’s current pension insurance system has been more perfect. Although the Sino-German situation is not