Font Size: a A A

A Study On Financial Subsidies Level Of Enterprise Pension Insurance Fund In Liaoning Province Under The Background Of Fee Reduction

Posted on:2021-05-13Degree:MasterType:Thesis
Country:ChinaCandidate:J Y WangFull Text:PDF
GTID:2439330611452673Subject:Social security
Abstract/Summary:PDF Full Text Request
At the end of 2017,Liaoning Province 's 60-year-old and over registered elderly population accounted for 22.65% of the total household registration population,indicating that Liaoning Province has entered a deep aging society,which means that more and more people receiving pensions have limited potential labor growth.Under the circumstances,the plight of imbalances in the balance of income and expenditure of the pension insurance fund in Liaoning Province will gradually emerge,thereby increasing the risk of financial subsidies and adversely affecting economic development and social stability.Therefore,in the context of the in-depth implementation of pension insurance fee reduction policies today,study Liaoning Province The trend of changes in financial subsidies for the income and expenditure gap of the enterprise employee pension insurance fund has an important role in improving the fee reduction policy and promoting the sustainable development of the pension insurance fund in Liaoning Province.Based on the research background,purpose and method,this article divides into five parts to study the financial subsidies level of the old-age insurance fund for urban enterprise employees in Liaoning Province.The first part defines the related concepts of the basic old-age insurance fund for urban enterprise employees and conducts relevant theories.Interpretation,at the same time,reviewed the historical evolution of the enterprise employee pension insurance system in Liaoning Province,which laid the theoretical foundation for the study of this article.The second part studies the current situation of the Liaoning Province urban enterprise employee pension insurance fund revenue and expenditure,and finds out that the fund operation process exists In the third part,through the improvement of the OLG model and the design of relevant parameters,the third part dynamically predicts and analyzes the financial subsidies level of the pension fund for enterprise employees in Liaoning Province before and after the fee reduction.From the perspective of reasonable sharing of fiscal responsibilities,the fourth part measures the current fund gap and long-term fund gap,the central financial fund gap and the local financial fund gap under different payment bases.Part V puts forward relevant policy recommendations based on the research conclusions.Through the study,it was found that after the implementation of the fee reductionpolicy in 2019-2050,the increase in the level of financial subsidies for pension insurance funds rose from 32.3 billion yuan to 90.7 billion yuan.After consolidating the fee base,the level of financial subsidies decreased by 39% in 2019,a long-term gap The amount of subsidies also fell from 329.02 billion yuan to 231.891 billion yuan;according to the 2:6 share of the central and local subsidies,the local financial subsidies level in 2019 was53.4 billion yuan,accounting for 19% of the fiscal revenue of the year.It is helpful to prevent the risk of financial subsidies and promote the reasonable sharing of financial subsidies responsibilities.
Keywords/Search Tags:Enterprises Endowment Insurance, Financial Subsidies Level, Overlapping Generation Model, Policy Studies
PDF Full Text Request
Related items