2018年大学英语四级考试翻译试题：退休金双轨制

　　请将下面这段话翻译成英文：

　　“退休金双轨制”是指不同工作性质的人员采取不同的退休养老金制度，是计划经济时代向市场经济转型期的特殊产物。中国现行的“退休金双轨制”有两套并行的养老金体系，一套是政府部门、事业单位人员的退休制度，由政府财政统一支付养老金;另一套是社会企业单位的“缴费型”统筹制度，是单位和职工本人按一定标准缴纳，退休金由社会统筹核算。

　　参考译文

　　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.

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