Make Up The Gap Of Social Endowment Insurance Fund Countermeasures

Pension system is an important social system.Since 1980s,because of the external factors such as the aging population and the slowing pace of economic growth and the internal factors such as mode choice and institutional design of pension system,the traditional pension system named pay-as-you-go faced crisis. China is similarly facing the day by day aging crisis.The pension system named pay-as-you-go which was proposed in the 50's and implemented in the 80's can not be able to adapt the population and economical development situation at present obviously. Under such background, the China old-age insurance has carried on the comprehensive reform. In 1991 the country has promulgated "State Council about Enterprise Staff Old-age insurance System Reform Decision".The State Council issued proposal of "Decision on establishing a unified enterprise worker's basic insurance system",in which an endowment insurance mode of was definitely put forward. But in this system implementation process, because reasons and so on system switcher, population aging have formed the old-age insurance fund gap. The expanding fund gap caused the present old-age insurance system faced with the financial crisis and already affected the system normal work. This article writing is precisely based on seeking the solution atonement to make up the pension fund gap the so as to consummate our country's old-age insurance system.The article has four chapters.The first chapter is the introduction, mainly introduced this article research background, the research mentality and the research technique. Second chapter for pension fund constitution, including basic pension fund, nation social insurance fund, enterprise annuity and so on.The third chapter introduced the present condition of pension fund in China. First,it analyzed the China pension fund gap formationreason, including the aging population, the social securitytransfers the system cost, individual account spatial accountmovement, the fund management is bad and other factors.Then objectively appraised the existing measures which made up the pension fund gap.For example, Changeing the state asset into cash, lacks the complete market and guards against the operation trap; Reduceing holding the state-owned stock to enrich the pension fund, the policy has the loophole; The release of pension fund long-term national debt, will have the future risk;Accumulateing the financial fund to make the long-termbudget arrangement to the pension fund, the government has the pressure; The development enterprise annuity, corresponding rate at present is low.The last chapter proposed to continue to expand the social security cover scope, begin levying taxes the social security tax,transfer the state-owned stock to substantial nation social insurance fund, pension fund investment operation,control pension fund disbursement,establish perfect fund supervising and managing system and other methods to solve the problem of pension fund gap.