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问题的提出 十五大报告指出,收入分配要“把按劳分配和按生产要素分配结合起来”;《中共中央关于国有企业改革和发展若干重大问题的决定》进一步指出:“建立与现代企业制度相适应的收入分配制度,在国家政策指导下,实行董事会、经理层等成员按照各自职责和贡献取得报酬的办法”。根据这些规定,部分人员尤其是企业经理人员的收入将会高于甚至远高于社会平均工资的300%,由于高于社会平均工资300%的部分不作为基本养老保险的缴费基数,这部分人退休后的基本养老金实际替代率将
Issues raised The 15th National Congress of the Communist Party of China pointed out that income distribution should “combine the distribution according to work and the distribution according to factors of production.” “The Decision of the CPC Central Committee on Several Major Issues concerning the Reform and Development of State-owned Enterprises” further states: “The establishment of a modern enterprise system Adapt to the income distribution system, under the guidance of national policies, implement the board of directors, managers and other members in accordance with their respective responsibilities and contributions to remuneration approach. ” According to these regulations, part of the personnel, especially the managers, will have their income above or even above 300% of the average wage of the society. Since the part above 300% of the average wage is not used as the base for basic old-age insurance, The actual replacement rate of basic pension after retirement will be