Research On The Causes And Countermeasures Of The Income And Expenditure Gap In The Basic Endowment Insurance Fund For Enterprise Employees In Sichuan Province

Endowment insurance is a major issue related to people’s livelihood,and it is also one of the hot topics discussed by the public for a long time.With the development of endowment insurance and the improvement of the basic endowment insurance system for urban enterprise employees,the scale of income and expenditure of enterprise employee endowment insurance funds With continuous expansion,the degree of fund revenue and expenditure gap has become an important factor restricting the long-term stable development of the system,and it is also an important content of endowment insurance fund management.On the road to comprehensively deepening reforms and striving to realize the "Chinese Dream",whether endowment insurance funds can maintain a balance between revenue and expenditure and control the size of the gap will have a profound impact on the development of individuals,society,and the entire country.The endowment insurance system in China started late,and the corresponding research is not sufficient,and the gap in endowment insurance fund revenue and expenditure has become more serious,and social attention has become stronger;at the same time,as the scale of enterprise endowment insurance fund revenue and expenditure continues to expand,it is objectively necessary to plan more Fund management in a comprehensive and integrated manner.In this context,research on endowment insurance funds,especially research on the prevention and control of enterprise endowment insurance fund revenue and expenditure gaps,will help to further promote the scientific management of endowment insurance funds,provide theoretical basis for promoting the balance of fund income and expenditure and controlling the gap of fund income and expenditure,and provide theoretical support for the introduction and implementation of relevant policies and regulations.At present,academic research on the income and expenditure gaps of enterprise endowment insurance funds is mostly general research at the macro level,and seldom takes provincial areas as the research object and analyzes the enterprise endowment insurance fund gaps through the current system operation and data prediction.Based on the existing research results at home and abroad,this paper uses the Sichuan Provincial Enterprise Endowment Insurance Fund as the research scope,using population development and social security actuarial models to estimate the short-term(in the next ten years)and long-term(in the next 50 years)Sichuan Provincial Enterprise Pension Insurance Fund The income and expenditure situation,and uses sensitivity analysis method to analyze the income and expenditure of Sichuan enterprise endowment insurance fund in the long-term operation and development process This paper analyzes the gap between the income and expenditure of endowment insurance funds in Sichuan Province,and puts forward some suggestions for enterprises to control the gap between the income and expenditure of endowment insurance funds.In the short-term forecast,the cumulative balance of Sichuan Fund shows a positive trend,and the sustainability is further improved.However,after excluding financial support factors,the fund’s operation trend is not optimistic.Only in the short-term stable operation,the overall development trend is somewhat unsatisfactory.In the long-term forecast,the province’s fund operation tends to be pessimistic.First,the total population is showing a downward trend and the aging of the population is intensifying;second,the structure of insured persons is predicted to stabilize in the middle and late stages,and the system dependency ratio will decline first and then slightly After a rebound,the dependency ratio is less than1.The third is that the enterprise endowment insurance fund will begin to appear "income-not-paying" in 2049,and the accumulated balance will be exhausted in2058.Through quantitative analysis of influencing factors,it is concluded that the delayed retirement policy will help alleviate the fund’s current gap,better improve the net outflow of the fund,increase the continuous operation time of accumulated balances,greatly boost the vitality of the system,and strive for more time to optimize other related policies during the development period of the fund;Increasing the payment base can not only improve the retirement benefits of the insured people when the pension insurance benefits are redeemed,but also increase the income and balance of the fund during the period of the insured’s continued payment,and reasonably improve the sustainability of the fund;increasing the fertility rate has a relatively small impact on the fund’s income and expenditure gap during the forecast period,but it does have a certain improvement effect;increasing the urbanization rate has a more obvious effect and has a significant effect on maintaining the stable operation of the fund;increasing the fund’s return rate can greatly improve the fund’s self-healthy operation ability without other auxiliary factors.Therefore,in the process of system development,we should fully consider the various challenges that the fund may encounter during the long-term operation,and optimize its self-development cycle capacity from the policy design to ensure the long-term stability of the system.