| For many years,the personal payment system for enterprise employee pension insurance has been generally accepted.At the same time,the staff of government agencies and institutions do not need to pay personally,but the gap between the treatment level of pensions and employees is large,which leads to the fairness principle and rights and obligations of social insurance.The controversy over reciprocity has always been one of the focuses of social debate.At the beginning of 2015,the "Decision of the State Council on the Reform of the Endowment Insurance for Personnel in Institutions and Institutions" and the "Notice of the General Office of the State Council on Printing and Distributing the Occupational Pensions for Institutions and Institutions" were successively issued,and it was decided to support the staff of institutions and institutions from October 1,2014.The insurance system will be reformed,and a basic old-age insurance system combining social pooling and individual accounts will be implemented,and the occupational annuity system of institutions and institutions will be established simultaneously.After the reform,the basic system models and policies of the endowment insurance of institutions,institutions and enterprises will be“consolidated”,which will better reflect institutional fairness and fairness.However,after the policy was promulgated,the dispute did not stop.On the one hand,it is worried that the pensions of institutions and institutions will bring about a decline in the treatment of retirees.On the other hand,it is questioned that the occupational annuity will bring about a new dual-track system.The result of the reform is unfair.The stable connection of old-age care and the continuation of the future have always been the key and difficult issues in the reform of the pension system of government institutions.In this reform,the occupational annuity is a single system of the specific group of the staff of the government and institutions,in the existing social pension insurance.What is the position and function of the overall framework system? Under the new institutional reform,how to coordinate the interests of various social groups and achieve social fairness and justice is an important issue worthy of in-depth study.In fact,after the reform,the pension insurance benefits and the enterprise gap between the institutions and institutions showed a trend of further expansion.In 2014,the average retirement fee for staff in government institutions was 30% higher than that of employees,and the proportion of employees in 2016 reached 65.5%.The reform is gradual.The analysis found that the main goal of this reform is to point to a two-track system rather than an unfairness.The gap in treatment,there is a gap in the pension treatment of different units in different industries,but it is not the requirement for absolute fairness.A reasonable gap is the driving force for social development,but whether the gap is beyond the acceptable range,it is also necessary to combine the causes of the gap and the social impact it brings to make a comprehensive judgment.Based on the conditions of occupational annuity differentiation,this paper sorts out the institutional evolution and development influencing factors,analyzes and constructs a stable mechanism from the aspects of financing mode,financial burden and treatment adjustment,and focuses on the calculation of the pension treatment level of post-reform institutions and institutions through policy simulation.Establish policy recommendations for the stability mechanism and adjustment of the occupational annuity.The overall framework consists of three parts:The first part is an introduction and a research question.It consists of the first,second and third chapters of this paper.Firstly,it demonstrates the significance and value of this research,and introduces related concepts such as government units,institutions,occupational annuities,etc.,and defines the scope of research.At the same time,the research ideas and research methods of this paper are expounded.The second chapter summarizes the relevant theories and research of occupational annuity,and reviews the basis of the theoretical development of occupational annuity from the theory of public goods,life cycle theory,deferred payment theory and multipillar support theory.At the same time,the research on occupational annuity at home and abroad Conduct a combing to understand the research progress and focus of the topic.The third chapter is the policy evolution and status assessment of occupational annuities.The evolution of the occupational annuity system is accompanied by the reform of the pension system of the institutions and institutions and the practice of the enterprise annuity system.The analysis summarizes the characteristics of the occupational annuity and summarizes the development status of the occupational annuity since the pension reform of the institutions and institutions.On the basis of theoretical combing and practical development,this paper puts forward the research question: What role does occupational annuity play in the reform of pension insurance in government institutions? After the reform,we will ensure that the pension benefits are not reduced,implement the occupational pension system,and establish supplementary pension insurance for employees of government agencies and institutions.What is the role? Is it a new kind of welfare? Is the implementation of occupational annuities a narrowing of the double-track gap or a new double-track gap?The second part is the main body of the thesis,which is the analysis of the problem part,including the fourth chapter to the eighth chapter.The fourth chapter analyzes the different factors of occupational annuity development,and analyzes the impact of occupational annuity development from the perspectives of regional differences,unit nature differences,internal group differences,and individual stage differences.It concludes that the top design is lacking and the policy support is insufficient.Difficulties affecting the development of occupational annuities,such as the delay in supporting reforms.Taking the transmission of influencing factors as the perspective of entry,the participants of occupational annuity are designed on the premise of maintaining certain pension benefits and the scale of certain funds through the design of key factors such as fee base,rate and payment period（working years and retirement age）.Realize the dynamic balance of occupational annuity financing（contribution）and future payment,and then realize the sustainable operation of the occupational annuity system.It is mainly reflected in three aspects:First,financing is guaranteed,including both institutional guarantees and cost burdens.Without the guarantee of financing,the occupational annuity fund is difficult to give full play to the advantages of specialized investment,and the accumulation fund will gradually shrink until it dies.Second,the financial burden,the reform of the endowment insurance system of government agencies and institutions,the burden of the government,units and individuals Achieving a balance and spontaneously forming a mechanism for internal adjustment,the financial burden of either party is too heavy,and it will inevitably lead to its internal adjustment in the long run.At the same time,the conversion of the old and new systems cannot be ignored;the third is the level of treatment.It must be compatible with other pension insurance systems;the occupational annuity system is positioned to improve and supplement the pension insurance,so that the occupational annuity can play the "second pillar" function in the diversified pension system,and promises in the reform of the endowment insurance of institutions and institutions.After the reform,the pension insurance benefits will not be reduced.During the transition period,governments at all levels can achieve “lower security” through financial subsidies.In the long run,institutions,institutions and enterprises are merging on the basic pension insurance system,and the occupational pension system is in the overall The pension insurance framework functions as a government,an institution,or a staff member,and the central and local governments can share the financial resources.Under the trend of population aging,occupational annuities are prepared as a fully accumulative fund.Organs and institutions through the operation of the occupational annuity fund（investment operations）,in the fundraising,financial burden,treatment level and other aspects of the internal adjustment,can achieve the system can be achieved Continuous operation.From the aspects of financing mode,financial burden,and treatment adjustment,it analyzes the construction of the stability mechanism of occupational annuity.The fifth and sixth chapters discuss the financing model,and through field research,case analysis of the unit’s financial burden and treatment level of the occupational annuity,after the pension reform of the government and institutions,the pension of the research unit retirees is more common than the original method.Increased,the new pension and occupational annuity unit expenditure accounted for about 5% of the annual financial expenditure,which is still affordable.However,the proportion of public financial burden in the future is gradually decreasing.The seventh chapter is the pension replacement rate and treatment level of occupational annuities.This chapter uses policy simulation to measure the replacement rate of pension targets of various groups after the reform of pension insurance in institutions and institutions,and the proportion of occupational pensions in pensions,the impact of personal account bookkeeping interest rates on pension replacement rates,and the disclosure of occupational annuities in government institutions.The role of unit staff in the pension insurance treatment.The study found that:（1）After the reform,the absolute level of pension insurance for staff and institutions has not been reduced.The design of occupational annuity can guarantee the policy goal of “not reducing the treatment”,and the role of occupational annuity in the pension insurance treatment is outstanding.Based on the target replacement rate,the total pension replacement rate of60-year-old retired newcomers reaches [98.4% 110%],of which the occupational pension replacement rate can reach [43.1% 51.5%];personal account bookkeeping interest rate and personal account The total replacement rate of pension replacement rate and pension treatment is positively correlated.When the personal account bookkeeping interest rate becomes larger,the sensitivity coefficient is higher and higher,and the trend of change is enhanced.The personal account bookkeeping rate is the same as the occupational annuity investment rate,and the proportion of the pension is less than the occupational annuity.For the Chinese,the middle-aged people who retired during the transition period will be compared with the old and new methods during the transition period.According to the principle of “guaranteeing the low limit”,the new method will be added to the occupational annuity,and the system guarantees that “the post-retirement treatment is not “Reducing”,at the same time confirming through sampling survey and analysis of changes in central fiscal expenditure;for the transitional period,that is,the 60-year-old retired from 2025 to 2048,in addition to the occupational pension,a transitional pension is also issued,and its total replacement The rate reached [83.3% 101%],of which the replacement rate of transitional pension [1.2%28.8%] decreased continuously with the increase of the actual payment period,and the replacement rate of occupational annuity [11.9% 41.2%] with the actual payment period Increase and increase.（2）The proportion of occupational annuity under the new system is larger than the overall pension（more than 40%）,and will increase further with the delay of the payment period or retirement age,which is institutionalized with the pension of enterprise employees.The treatment gap.The disclosure of various types of information through social security financial information and occupational annuities is gradually completed,and the occupational annuity is formed to form a trend of adverse selection of welfare distribution.The eighth chapter makes an international comparison of the occupational pension system.Through the investigation of the pension system of public officials in the United States,Germany,Sweden and Australia,the professional annuity of public servants is compared and analyzed from six aspects: basic system,financing model,applicable objects,treatment enjoyment conditions,management system and legal guarantee.Summarize its development experience.The third part is the construction of stability mechanism and policy recommendations,including Chapters 9 and 10.Firstly,the stability mechanism of occupational annuity is constructed from three aspects: occupational annuity financing mode,financial burden mode and treatment adjustment mode.Finally,it proposes an optimization policy assumption and proposes specific policy recommendations from two aspects: policy adjustment and market adjustment.Possible innovations in this article include:First,at the macro level,through the combing analysis of policy texts,consider the stability issue from the perspective of the overall social development.From the perspective of research,through the overall comprehensive analysis of policy texts and historical evolution of pension reform,income distribution system reform,personnel system reform,and institutional classification reform of institutions and institutions,the reform of endowment insurance and the classification of institutions are established.The internal relationship between the reform of the personnel system and the reform of the income distribution system has revealed through analysis that the reform and development of the endowment insurance system of institutions and institutions,the construction of the pension insurance system itself is only a representation,its steady advancement and sustainable development,and the wage income system of institutions and institutions.The personnel system and the reform of the classification of public institutions are closely related,and they go hand in hand.Apart from the promotion of income distribution and personnel management,only reforming the endowment insurance,the partial adjustment of individual soldiers will only lead to reforms in the long run,and has been verified in historical practice.The crux of the wage income system,the personnel system,and the classification reform of public institutions are concentrated in the compilation of problems.It is necessary to break the "Huang Zongxi’s Law" cycle of institutional reform and tax and fee reform,and the preparation of reform will be a long-term process.For the occupational annuity,its future development is also closely related to the development of the income distribution system of institutions and institutions,the classification reform of institutions,and personnel management.In the historical process of unbalanced and unbalanced development of various systems,it is necessary to be vigilant.The annuity system forms a negative selection of welfare and damages social equity.Second,at the meso level,research and design,comprehensive analysis of the differences in the payment,treatment and financial burden of occupational annuities in different dimensions,different groups and different stages within the comprehensive organs and institutions.In the calculation of the replacement rate of the new system pensions target,the parameter system is improved,the policy analysis of the personal account system is pre-analyzed,the personal account book-keeping rate is taken as an exogenous variable,and the long-term investment return rate is greater than the wage growth.The rate is set,the investment return rate and the wage growth rate are grouped,and the multi-scenario two-factor linkage analysis is carried out.Retirement at the age of 60,at the age of 60,newcomers and middle-aged people,the new-person occupational annuity plays an important role,the contribution of the occupational annuity exceeds 40% in the retirement treatment;the overall treatment of the Chinese during the transition period has no effect.In the transition period,the replacement rate of occupational annuity [11.9% 41.2%] changes in the same direction as the actual payment period of the occupational annuity.Based on this,it has certain reference value for the adjustment of future policies.Third,at the micro level,eliminate the identity attribute of occupational annuity,explore the possibility of merging the future occupational annuity with the enterprise account of the enterprise annuity,occupational annuity and basic pension insurance.Within the existing policy framework,the idea of optimizing the payment system mechanism is proposed,and the payment incentive mechanism is introduced.The occupational annuity plan implements the adjustment rate that can be independently selected.The recommendation of introducing personal choice rights in the investment operation of the occupational annuity fund can be used as an innovative attempt. |
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