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国务院发布的《社会保险费征缴暂行条例》第3条已经把实行企业化管理的事业单位及其职工列入基本养老保险费的征缴范围。国务院《关于建立统一的企业职工基本养老保险制度的决定》第10条规定:“实行企业化管理的事业单位,原则上按照企业养老保险制度执行。”这就是说,实行企业化管理的事业单位的职工原则上应依法参加基本养老保险,由单位及职工个人缴纳基本养老保险费,职工退休后,享受规定的基本养老保险待遇,由社会保险机构实现社会
Article 3 of the Provisional Regulations on the Collection of Social Insurance Premiums promulgated by the State Council has included the institutions that carry out enterprise management and their employees in the scope of the collection of basic old-age insurance premiums. Article 10 of the State Council’s “Decision on Establishing a Unified System of Basic Endowment Insurance for Workers and Workers” stipulates: “Institutions that carry out enterprise management shall, in principle, be implemented according to the enterprise endowment insurance system.” This means that the implementation of enterprise management In principle, the staff and workers of public institutions should participate in the basic old-age insurance according to law, and the basic old-age insurance premiums shall be paid by the units and staff and workers. After the employees retire, they shall enjoy the stipulated basic pension insurance benefits and the social insurance agencies shall realize social