| The basic endowment insurance should include all residents. However, institutions of our country are relatively lack of pension insurance system. Especially, colleges and universities as an important part of the institutions, their endowment insurance system has been evolution with the policy of the period of the planned economy. With the continuous development of society and economics, the existing policies have become increasingly unsuited to the needs of the times, even block up the construction and development of our colleges and universities. In March2008, the State Council issued the "Notice on the issuance of the reform pilot program for the institutions endowment insurance system (Guo Fa [2008]10)", and decided to advance pilot reform in Shanxi Province, Zhejiang Province, Guangdong Province, Shanghai, Chongqing, promoted pilot work matching the classification reform of public institutions as well. This means that for decades institutions by the national turnkey unified management system will be broken. The aim of the reform is that to "build a mechanism" or "to dump the burden" is worth to be deep discussed. This is the motivation of this thesis.With the exception of introduction and the final chapter of conclusions and prospects, the theory of the pension insurance system is firstly discussed in this thesis. Secondly, the history and current situation of the pension insurance system of Chinese universities are analyzed, and the contents of the reform of the pension insurance system in our colleges and universities are proposed. Thirdly, the feasibility of the endowment insurance system reform is investigated from the aspects of the restructuring costs, income distribution effects of the university endowment insurance system, sustainability. Finally, through a case analysis, the feasibility of the university endowment insurance system reform is further proven by the calculation of transition cost, pension insurance expenditures for Z University. |
PDF Full Text Request