Major Issues Of Research On The Endowment Insurance System Of Our Country After The Merger

In the social security system, endowment insurance system is a very important part. Scientific, rational and sustainable development of endowment insurance system will push the development of the society, promote social harmony, stabilize employment market, improve people’s livelihood. But existence of dual system has led to follow results. On one hand, different group has great difference from the payment to the treatment. Treatment of Retiree in government and public institutions is significantly higher than that of the enterprise. In recent years, the contradictions are increasingly prominent, focused and sharp even. On the other hand, in the internal of government and public institutions, different units bear different standard of pension, and even the emergence of the heavy burden of units retirees treatment is difficult to continue. In this case, our country has issued "the reform of the endowment insurance system of the government and public institutions staff decided on January 14, 2015"(hereinafter referred to as the "decision"), and has marked dual system reform measures of the pension system of our country was further refined.In accordance with the "decision" and "method", the thesis makes comparison of urban enterprises endowment insurance system, draws lessons from reform experience of foreign endowment insurance system, refers to related research results of domestic scholars, summarizes the change of endowment insurance system in China, analyse of the difference between government and public institutions and enterprise, combs the reform of the system, some problems in the operation of "decision" and "method" will be encountered, including individual empty account operation, occupational pension, “the middle”, value preserving and appreciation of the fund and so on.According to the problems, the thesis takes one district in Chongqing as an example and puts forward corresponding solutions. In order to solve the problem of large financial pressure, it is appropriate to broaden financing channels; in order to fulfill commitments that treatment of “the middle” will not be reduced after retirement, it is appropriate to control pension replacement rate through adjustment of the treatment coefficient of transitional pension, etc.