| Income distribution has always been an important social problem jointly concerned by our government and all social members, and the redistribution effect of worker’s endowment insurance system in China has also become one of the core topics of social security system. Whether the system has the function of income redistribution has caught most scholar’s attention. Under the background of income gap widening and social security system constructing, the research on the redistribution effect of worker’s endowment insurance system in our country has time value.This paper uses the pension calculation formula and the related data released by the national bureau of statistics to analyze the redistribution function of the system in the direction of breadth, depth and effect, and tries to establish a three-level index system from these three aspects to measure the redistribution of the system. Specifically speaking, this paper is mainly divided into the following five parts:the first part is the introduction, which first elaborates the selected topic background and research significance of this paper, and then reviews and summarizes the related literature to form the literature review; the second part is the part of theory analysis, which theoretically analyzes the redistribution function of the two endowment insurance systems known as pay-as-you-go and fund accumulation; The third part is the foundational part of the whole thesis, this part, according to the index in the second part establishes the three-level index system to measure he redistribution function of the worker’s endowment insurance system, and then elaborates the concept, criterion and data sources of the index in each level; the fourth part is the specific analysis and calculation of system’s redistribution function, which is the core part of this article, this part puts the collected data into the formula to analyze the indicators of the index system in the third part,and then does the corresponding analysis in order to reach appropriate conclusions; the fifth part is the summary analysis and conclusion drew by the calculation above, which provides some suggestions for the reform of the endowment insurance system in our country with the obtained conclusion. |