Research On The Coverage Of Enterprise Annuity In China From The Perspective Of Fairness

China has now entered an aging society,and the degree of aging in the deepening,pension pressure also increased,pension problem has become a hot issue of people's livelihood.In this context,how to alleviate the pension pressure,reduce the burden of old age,is our urgent need to solve the problem.The old-age insurance system is an important way to protect the needs of our citizens'old-age life.However,the single basic old-age insurance system can not afford such a large pension pressure.It is necessary to establish a multi-level old-age security system to cope with the aging of the population.As an important supplement to the basic old-age insurance,the enterprise annuity is an important part of the multi-level old-age security system.Through the process from scratch,China has adopted a series of measures to encourage the development of enterprise annuity and achieved some achievements.The overall problem is still lagging behind,the main problem is that the coverage is small,mainly concentrated in large state-owned enterprises,other types of business coverage is small,especially the flexible employment basically ruled out of enterprise annuity coverage,and there is an unbalanced coverage.With the increasing pressure on pension,For the enterprise annuity system is also more and more attention,the party put forward in the third Plenary Session of the 18th CPC Central Committee,the formulation and implementation of the extension of tax exemption and other preferential policies,accelerate the development of enterprise annuity,occupation pension,commercial insurance requirements.In addition,in the "2017 government work report"made in the steady progress of the pension insurance system reform,transfer part of the state-owned capital to enrich the social security fund,while continuing to reduce the "five insurance a gold"payment ratio.In the report of the 19th National Congress,it is proposed to supplement the shortcomings of people's livelihood in development so as to promote social fairness and justice and fully build a multi-level social security system that covers the entire people,balances urban and rural areas,has clear responsibilities and responsibilities,and guarantees moderate and sustainable development.It provides a guarantee for the development of the enterprise annuity system and helps to promote the development of enterprise annuity system so as to expand its coverage.Based on the theory of "three pillars" of old-age security,Rawls theory of fairness and justice and the theory of income distribution,Use comparative analysis,literature research,investigation and analysis,qualitative analysis and other methods,this paper expounds the current situation of unbalanced coverage of enterprise annuity system in our country,mainly from the development history of enterprise annuity in China,the area of enterprise annuity,the coverage of industry,the coverage of enterprise annuity companies,and the coverage of enterprise annuity workers.there are mainly problems such as unbalanced coverage of enterprise annuity and occupational annuity,disparities in coverage in different regions and industries,unbalanced coverage of different types of enterprises,coverage of enterprise annuity for flexible employed persons and other issues.The main causes of the problem are pension insurance system"fragmented",lack of incentive and restraint mechanism,the basic pension insurance payment rate is high,lack of multi-form enterprise annuity plan and so on.On the basis of drawing lessons from the experience of the United States,Japan and Australia,we put forward the suggestions to improve the top-level design of the system,strengthen the incentive and restraint mechanism,perfect the enterprise annuity plan type and reduce the basic old-age insurance rate.