Study On The Fiscal Burden Level Under The Moderate Replacement Rate Of Basic Endowment Insurance In Liaoning Province

The old-age insurance system is a system of national economy and people's livelihood,which is an important tool to maintain social stability.Endowment insurance system is a public service system.The normal operation of endowment insurance system,the government has irreplaceable responsibility.As the problem of population aging is becoming more and more serious,the social circles are highly concerned about the continuous operation of the pension insurance system.National finance is a strong supporter of public service and plays an important role in the pension system.The endowment insurance system itself has the fund income and expenditure function,but in the population aging,the payment of the system itself has the limit,easy to appear the fund deficit,therefore needs the financial support.Therefore,in a certain sense,the health of the endowment insurance system depends to some extent on the sustainable operation of the financial transfer payment mechanism.The results of the national social security budget show that,apart from the central government subsidies,the total national pension is more than 300 billion yuan,and there is a gap in the pension fund in Liaoning province.Therefore,it is imperative to reform the pension insurance system of urban workers in Liaoning province.The first chapter of this paper introduces the research background significance and basic content.The second chapter introduces the domestic and foreign literatures and the basic conclusions,and evaluates the existing theories.The third chapter establishes the model of the appropriate replacement rate of endowment insurance,and evaluates the existing theories.The endowment insurance,and calculates the appropriate replacement rate in Liaoning province by the model of 38.52%.The fourth chapter the aging rate as independent variables,the endowment insurance under the appropriate replacement rate of pension gap as finance need the amount of subsidy as the sustainability.The fifth chapter concludes the research conclusion and puts forward the effective countermeasures.The policy suggestions mainly include the following points: first,improve the enterprise annuity system and occupational pension system and reform;Second,promote the development of the old-age financial industry;Third,support and regulate commercial insurance;Fourth,strengthen performance management and social security expenditure,and fifth,reduce administrative costs;Sixth,increase the amount of state-owned assets to strengthen the endowment insurance fund.