The Study And Reform On Pension Insurance Of Government Employees And Enterprise Workers In China

As the most important part in the social insurance system，pension insurance hasbeen the world attention，with the deepening of the reform of China’s socialist marketeconomy， our country has made remarkable achievements in the field ofsocio-economic，in the sphere of pension insurance，pension insurance of enterpriseworkers has been basically formed a relatively complete system over a long period ofreform，but the pension insurance of government employees has been still stay in theoriginal national social security mode，and does not carry out the reforms andadjustments. The different pension insurance of government employees and enterpriseworkers make the pension insurance benefits gap between the two groups growing veryfast，which brings many adverse effects.This paper aims to study the two-track system of pension insurance in China andgive some suggestions to reform the system. Based on the analysis and compare of thetwo-track system，use mathematics actuarial model to measure the pension insurancebenefits of government employees and enterprise workers，analyze the influence ofimpact factors in the pension insurance benefits gap between two groups，which areconsist of income levels，pension replacement rate，pension adjustment rate，pensionpayment costs and so on. With summing up the domestic and international experience inreform，put forward a plan for the reform of two-track system in pension insurance.This thesis has six parts: the first part is the introduction of this paper，talk aboutthe background of research，the significance of research，literature review，the contentsystem of paper，research methods and innovations; The second part explain thedevelopment of pension insurance in China，compare the different pension insurance ofgovernment employees and enterprise workers，then analyze the major problem in thetwo-track system; The third part analyze and compare the pension insurance benefitsgap between the two groups through mathematical actuarial model，and analyze theextent of the impact of various influencing factors on the gap; The fourth part introducethe foreign pension insurance of government employees and enterprise workers，searchfor the revelation of the pension reform in China; The fifth part introduce the reform ofpension insurance in many cities of China，analyze the problems existing in the reformsin these cities; The sixth part based on the foregoing analysis，to determine theobjectives of the reform of China’s pension insurance，and propose some principles and policy recommendations for reform.