2018年大學(xué)英語(yǔ)四級(jí)考試翻譯試題：退休金雙軌制

　　請(qǐng)將下面這段話翻譯成英文：

　　“退休金雙軌制”是指不同工作性質(zhì)的人員采取不同的退休養(yǎng)老金制度，是計(jì)劃經(jīng)濟(jì)時(shí)代向市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)型期的特殊產(chǎn)物。中國(guó)現(xiàn)行的“退休金雙軌制”有兩套并行的養(yǎng)老金體系，一套是政府部門、事業(yè)單位人員的退休制度，由政府財(cái)政統(tǒng)一支付養(yǎng)老金;另一套是社會(huì)企業(yè)單位的“繳費(fèi)型”統(tǒng)籌制度，是單位和職工本人按一定標(biāo)準(zhǔn)繳納，退休金由社會(huì)統(tǒng)籌核算。

　　參考譯文

　　The dual pension system targets staff of various industries. It was created in the planned economy during the market economy transition period. The current dual pension system of China is composed of two parts: one, the pension system supported by the financial department of the government for staff working for government and government-affiliated institutions; two, the checked and collected tax-funded pension system paid by company units and workers in accordance with certain standards and the pension.

　　小編推薦：2018大學(xué)英語(yǔ)四級(jí)翻譯試題庫(kù)（747篇）