Research On The Fairness Of Occupational Pension And Endowment Insurance Equity Of Liaoning Civil Aviation Industry

China has entered an aging society,and pension equity has become prominent issues that urgently requires the establishment of a unified social security system.At the Third Plenary Session of the 18 th CPC Central Committee,the reform of the pension insurance system was merged into the social security reform,which marked the end of the pension insurance double track system and was praised by the industry as the most important step in the pension insurance reform.The mandatory payment of occupational annuity by department and institutions has been established as a guarantee system for the second level of endowment insurance.How to make the endowment insurance system of occupational pension system play its due guarantee role and improve the overall security level and fairness of the pension insurance is the main topic in this thesis.In view of the above problems,this thesis uses literature review,comparative analysis,interview,questionnaire,statistical analysis and other research methods to study the establishment of occupational pension and the pension equity.Firstly,according to the policy of the state staff pension insurance after merging,the pension security situation of the retirees at all levels in the next 15 years is predicted,including the basic pension insurance and the occupational pension budget,and the systematic analysis is carried out according to the forecast data.Secondly,on the basis of the research on the endowment insurance and the equity of occupational pension at home and abroad,a survey outline was designed and an interview was conducted for the leaders from Liaoning Human Resources and Social Security Department and Liaoning Social Insurance Administration Bureau and the retirees and in-service staff fromtencivil aviation units find out the factors that affect the pension unfairness,as well as the proportion of occupational pension in the whole retirement benefits and the role is plays,and to find out the reasons that affect the equity of the pension insurance by the comprehensive use of interviews and questionnaires.Finally we should learn from foreign advanced occupational pension methods to avoid the unreasonable policy of domestic occupational pension,and fully absorb the mature experience that has been proved feasible.The social security departments at all levels,the CIRC,the CBRC should carry out the necessary supervision of enterprise annuity fund and implement the successful experience of the occupational pension tax preference which will guide the orderly and healthy development of the occupational pension.Through the systematic comparison and analysis of the endowment insurance system of different institutional units in Liaoning civil aviation industry,this paper puts forward that the reform direction of the pension insurance system after merging should be based on Chinese characteristics and industry practice,improving the enterprise annuity systerm expanding propaganda on annuity system to make specific implementation measures recognized by more people,and strengthening the supervision of annuity to ensure the safety and value of funds and maintained.The above discussions provide a reference for the human resources and social security departments to promote the fair development of the endowment insurance policy and to improve the endowment insurance system.