The Improvement Of The New Rural Social Endowment Insurance Personal Account

The past decade,China's population over the age of 65 increased year by year,demographic divided is disappearing,this would mean the advent of an aging population and the creation of a reduced value of the workforce,therefore,the pension issue has been widespread concern from all walks of life.To solve the problem of rural old-age security is the most important task of rural works,it is the necessary condition of rural economic development and social progress.The establishment of the rural social endowment insurance is the guarantee of solving the "three rural issues" in the system.First of all,this paper collects the related concepts and basic theory of rural endowment insurance,on this basis,the author studies the experience of the development of the rural old-age insurance system in Germany,Sweden,France and Poland,and puts forward the enlightenment to the establishment of China's rural social endowment insurance system.Secondly,the paper analyzes the development process,current situation and the current system of rural social endowment insurance in china.This paper analyzes the existing problems and the causes of the problems of rural endowment insurance in our country,and then gives some suggestions on the establishment of rural social endowment insurance system in our country.Finally,the paper analyzes the model of the new rural social endowment insurance,model building,the substitution rate of individual account pension and the formula of replacement rate of basic pension are derived;based on the hypothesis and selection of the parameters,we get the function graph of individual contribution and government subsidy;MATLAB software was used to analyze the actuarial results,and the monthly payment amount and the comprehensive replacement rate of Pension under different age were obtained.