Statistical Research On Basic Pension Insurance Account Of China's Urban Enterprise Employee

To cope with population aging and realize sustainable development of endowment insurance system, China has set up cities and towns'basic pension insurance system of integrating social pooling within individual account in1997. The implicit pension debt of system transition has not been proper handled to cause individual account empty. It makes our new system still pay-as-you-go in fact. China has reformed the current system to set up partial funded pattern of separating social pooling and individual account, managing social pooling account and individual account separately and doing a real individual account step by step in2005.The most change of the reform to pension insurance account of enterprise employee is doing a small and real individual account and enlarging the social pooling account.The reform plays a positive role on further defining the rights and the obligations of government, enterprise and individual, effectively inhibiting individual account empty, raising the enthusiasm of individual to participate and pay expense and enlarging the coverage of basic pension system. It will inevitably exerts influence on employee of different level of income, different retirement age and different gender because the reform has enhanced the relationship between pension level with the level of pay fee wage and fixed number of years. The solvency of enterprise employee's pension insurance account will be changed correspondingly. So it has theoretical value and practical significance to research on the change of employee's pension insurance account before and after reform.Based on the angle of micro unit of enterprise employee, using the insurance actuarial theory and statistical indicators theory, this dissertation has comparative analysis on the change of solvency and pension level of enterprise employee's pension insurance account and measured the impact about the adjustment of main parameters this reform. This dissertation has drawed some concolusion and some suggestion and explored how to improve the pension insurance system.Current study has paid less attention to research the solvency of pension insurance account of "new man". The actuarial model used has ignored the heritage amount of individual account and caused a certain lack of model. It is lack of the research on the different gender's pension level after reform. It has used too much absolute indicators to ignore the relative index about statistical indicators. In response to these deficiencies about current research, this dissertation has focused on solvency of pension insurance account about "new man" and studied the account systematically by using the method of separated firstly and integrated lastly. This dissertation has paid attention on the gender interest about pension insurance system. And the impact of the heritage amount of individual account has been considered when actuarial model established. This dissertation also has applied absolute indicators and relative index comprehensively.It has incorporated the following contents about the statistical research on the pension insurance account of enterprise employee in China.Firstly, this dissertation has used historical method to trace the changes of our urban basic old-age insurance system and learned some successful experiences from international endowment insurance system and proposed some recommendations to our pension reform.Secondly, this dissertation has used the method of separated firstly and integrated lastly to study the account solvency of employee. On the solvency of individual account, based the heritage amount, this dissertation has constructed the actuarial models of payment accumulation and pension given and proposed the scale indicators of individual account solvency and explored the factors which influence the solvency and researched the change of individual account solvency before and after reform. On the solvency of social pooling account, based the micro unit and regarded the enterprise payment as employee payment, this dissertation has constructed the actuarial models of payment accumulation and pension given and proposed the scale indicators of social pooling account solvency and explored the factors which influence the solvency and researched the change of social pooling account solvency before and after reform. On the solvency of integrated account, based on the micro unit and considered the heritage amount of individual account, this dissertation has constructed the actuarial models of payment accumulation and pension given and proposed the scale indicators of integrated account solvency and explored the factors which influence the solvency and researched the change of integrated account solvency before and after reform.Thirdly, this dissertation has researched the change of pension level of enterprise employee. Through the actuarial analysis of the change of relative income before and after retirement, it has studied the pension change of different income level and retirement age. Based on the gender angel, this dissertation has also systematically researched the pension change of different gender before and after reform.Lastly, based on the relationship between employee's pension level and solvency of account, this dissertation has explored how to achieve the harmonious development of pension level and solvency.After such qualitative analysis and quantitative analysis, this dissertation has drawn some main conclusions. Firstly, making a small and solid individual account is helpful to enhance the individual account's solvency. Because of the heritage amount of individual account, the payment gap of individual account always exists. Secondly, enlarged social pooling account has not enhanced the solvency. On the contrary, the solvency of social pooling account has been weakened and the payment gap shows the trend of widening. Thirdly, the reform has wakened the solvency of integrated account and widened the payment gap. There is always insufficient capacity to pay in the integrated account. Fourthly, the reform has damaged the interest of employee who is lower income level and earlier retirement and enlarged the pension gap of employee in different income level. The income redistribution of pension system has been weakened. Fifthly, the reform has damaged the interest of female employee. Gender'pension difference has been further expanded. Sixthly, delaying retirement of employee and improving the tally interest of individual account are both helpful to the harmonious development of pension level and solvency.It will be help to strengthen the solvency of pension insurance account not only by making the individual account solid and active and improving the operation efficiency of individual account but also curbing the phenomenon of early retirement and raising the retirement age or implementing the flexible retirement age and so on. It will also be help to relieve payments deficit by implementing the commercial insurance model of individual account and establishing the mechanisms of steady growth of revenue and so on. It is urgent to improve the pension of employee with low income level and female employee by establishing and improvement the standard of the lowest pension level and widow pension to the female employee...