第四部分，老干部离退休制度的具体实施。
Part IV is the implementation of the old cadres'retirement system.
强迫退休制度侵犯法律赋予人们的工作权利。
The compulsory retirement deprives people of the right which the renders.
第五部分，关于建立老干部离退休制度的一点深思。
Part V is some thinking about establishing the old cadres'retirement system.
就此，从男女同龄退休的角度探讨调整退休制度的必要性和可行性。
This paper discusses the necessity and feasibility of adjusting retirement systems from the perspective of unifying the retirement ages for men and women.
据《深圳日报》报道，深圳妇联通过了一项草案，将推动在该市建立妇女弹性退休制度。
A flexible retirement mechanism for professional women could be promoted in Shenzhen, according to the Shenzhen women's Federation.
当然，组织路线方面还有其他的问题，如机关臃肿怎样解决，退休制度问题怎样解决等等。
Of course, the organizational line also involves other problems, such as how to reduce overstaffing and establish a retirement system.
由此，退休制度调整应在总体延迟的基础上包容差异性，应与劳动力市场制度完善同步推进。
Therefore extension reform should be inclusive and carried out in synch with the perfection of the labor market system.
正规的研究结果可能无法正确估计非正规的体制，例如，意大利宽松的提前退休制度帮助降低了年轻人的高失业率水平。
Formal studies can fail to take proper account of informal structures - for example, that Italy's generous system of early retirement has helped to ease high levels of youth unemployment.
对美国的退休制度来说，这也是解决问题的好办法。普通美国民众每年在退休方面要浪费数十亿美元资金，却不能让自己未来的生活更有保障。
This is also good way to approach the problem of the American retirement system, in which average citizens waste billions of dollars every year without making their futures more secure.
这进而会给护理人员及社会服务人员带来新的负担，而工作及退休的模式同样将对保健服务和养老金制度带来巨大的影响。
That will in turn bring new burdens on carers and social services providers, while patterns of work and retirement will similarly have huge implications for health services and pensions systems.
而且这项竞争协议也包括一些明智的想法，例如，将退休年龄提高到67，废除将工资与物价挂钩的收入指数化制度——尽管这些想法将很难得到一致同意。
And the competitiveness pact includes some sensible ideas, including raising retirement ages to 67 and scrapping indexation systems that link wages to prices-though these will be hard to agree.
现在现有制度下，申请提前退休的公务员数量上升了30%。
Applications by civil servants to take early retirement under the existing scheme have already jumped by 30%.
对于那些一辈子都待在教室和办公室里的工作人员，65岁应该是他们的最低退休年龄；新的公务员应该转轨到养老金固定缴款制度。
Sixty-five should be a minimum age for retirement for people who spend their lives in classrooms and offices; and new civil servants should be switched to defined-contribution pensions.
比如，除去那些不愿意参加的人，为所有人制定一个统一的退休保险制度让他们能储蓄退休金，这听起来相当明智。
It is sensible, for instance, to make it easier for people to save for retirement by enrolling everyone in a scheme unless they specifically opt out.
在现在的制度下，巴西最低工资将在明年上升7.5%，因为退休金支出和最低工资是相联系的，所以这会导致巨大财政花费。
Under current rules, Brazil's minimum wage will rise by 7.5% in real terms next year—at huge fiscal cost, since pension payments are linked to the minimum wage.
1935年，美国首次引进了国家退休金制度，使国民晚年不至于陷入贫困，当时官方规定领取养老金年龄是65岁，而那时平均预期寿命只有62岁。
In 1935, when America first introduced state pensions to fight poverty in old age, its official pension age was 65 and average life expectancy was 62.
为挽救退休金制度，法国议会打算通过一项法律要求工人的退休年龄推迟2年。
To save the pension system, the French parliament is about to pass a law that forces workers to postpone retirement by two years.
自从实行社会保障制度以来，退休老年工人的比例大大增加了。这至少部分是由该制度存在的工作抑制作用造成的。
The percentage of retired older workers has increased dramatically since the introduction of Social Security. This is at least partially the result of work disincentives in the system.
新加坡中央公积金制度包括退休保障、医疗保障、住房保障和家庭保障四大保障项目。
Singapore's central provident fund system includes four areas, namely, the retirement security, medical insurance, housing security, and household security.
但是，提高退休年龄的对策在大多数国家都遭到激烈反对。因为这项对策被认为是从已有的福利制度的倒退。
But the policy of higher retirement age has been opposed by many people because it is considered retrogression in the established welfare system.
实际上，多数国家的养老金制度都存在退休年龄、待遇水平乃至权利享有等多方面的性别差异。
In fact, gender differences in retiring age, standard of treatment and entitlements do exist in the pension systems of many countries in the world.
退休成为一种制度，领导层变更调动也就比较容易。
Under a retirement system, it will be fairly easy to replace leaders with new ones or to transfer them to other posts.
公司有退休金和医疗保健制度，如在工作岗位意外死亡，都会赔付三倍的工资补偿以及料理后事的所有费用。
There is a company pension and healthcare scheme too, as well as a death in service scheme that pays out three times salary in the event that I pop my clogs while still in the employ of the company.
对于新制度实施前参加工作、实施后退休的职工，还要加发过渡性养老金。
Those who started working before, and retired after, the implementation of this new system are entitled to an additional pension for the transitional period.
这一比率的增长反映了在退休金制度下，老龄人口带来的压力越来越大。
The increase of that ratio was considered to reflect the growing burden of the ageing population on the pensions system.
我国原来实行的职工退休工资制度就是典型的社会福利观点，而对职工退休工资的会计处理就是根据这种观点来进行的。
The pension system implemented in the past was a typical social welfare idea, while the accounting treatment to the pension was based on this idea.
我国原来实行的职工退休工资制度就是典型的社会福利观点，而对职工退休工资的会计处理就是根据这种观点来进行的。
The pension system implemented in the past was a typical social welfare idea, while the accounting treatment to the pension was based on this idea.
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