The Research Of The Predicament And Coping Strategy In The Merger Reform Of Urban Employees’ Two-Track Pension Insurance System In Anhui Province

The Third Plenary Session of Eleventh Central Committee proposed the mission of deepening the reform comprehensively, further defining the establishment of a more equitable and sustainable goal of social security system. To achieve this goal, a series plan of corresponding social security reform has been made, including the organs and the institutions pension insurance system reform.Two-track pension system has always been a controversial hot topic, pension insurance system reform being promoted slowly. State Council on January,2015 promulgated the "Decision of the State Council on the reform of institutions of staff pension system bodies" (States issued [2015] 2) file specifies the organs and institutions pension reform direction and content, marking pension two-track system a substantial pace of reform.In this paper, the related researches on pension insurance system was reviewed, focusing on the domestic scholars’attitudes and policies on the reform of pension insurance system, and the theory basis about the fairness and sustainable development of pension system was analyzed. Secondly, the problems and drawbacks of two-track pension system were mentioned, indicating the necessity of reform. Comprehensive Method was used to analyze the reform policies, and the insurance systems between the institutions and enterprises were compared in order to discuss the fairness of reform policies. Finally, dilemma of sustainable development, equity and institutional convergence in the process of reform was emphasized in order to promote the pension system to be fair.Before the reform, the domestic scholars have done a lot of study and research on the feasibility and necessity of pension insurance system, which promoted the process of reform to a large extent. The policies of two-track reform have been on the way for more than one year, and the Human Resources and Social Affairs, Finance and provinces enacted to implement the rules on the appropriate policy, the supporting measures, such as "The State Council on the issuance of the organs and institutions of occupational pension approach Notice "also have the great benefit for the deepening and implementation of policies. President Xi pointed out that China’s reform and now, easy reforms have been completed, and the rest are hard row to hoe. This is also reflected in the reform process. It is bound to encounter a variety of problems and difficulties. In this context, a study to deepen the two-system reform in Anhui province was promoted. Focusing on the dilemma of sustainable development, in order to overcome resistance to change that pointing out that to establish and improve related measures, such as the civil service wage adjustment system, occupational pension system, gradual retirement age policy and by social security funds to improve the overall level of pension, perfect management, a reasonable pension adjustment mechanism was established to ease the pressure on the balance of payments of pension; to remove the dilemma in the reform, it is necessary to expand the corporate pension coverage, carry out pension reform enterprises and properly handle the treatment of countermeasures such as supernumeraries; convergence of systems for difficulties presented by the legal process to facilitate system integration, improve the attractiveness of the system to accelerate innovation policies, and promote the implementation of reform, to strengthen the reform of two-track pension system.Proposing appropriate policy for Anhui province has a certain reference value to promote the implementation of merger policy and has certain practical significance about how to improve the attractiveness of the system to ensure equitable and sustainable development of the pension system.