A Study On The Transition Of "Two - Track System" In Urban Pension Insurance In China

Urban pension system formed in the early days of our country, is responsible for the implementation of the national pension system.After continuous development and improvement since the beginning of economic reform in 1993, the introduction of corporate pension personal accounts system, the implementation of social pooling and individual accounts of the pension system. The phenomenon of Urban Pension Insurance System is binary segmentation,there exist two different old-age insurance system,this phenomenon is not only damage the social justice,expand the gap between pension system and public official old-age system,but also not conducive establish a unified pension system.Firstly,this paper summarizes the historical development of the urban pension system and the current situation of the urban pension system, author combined with the existing theoretical and practical experience of foreign pension insurance system, author analysis the problem of China’s urban pension system.Secondly,This paper analysis the history reason of pension system and indicate the problem of two system in parallel model.Author analysis the problem of the pension system from the view of human resource,the burden of financial and the social equity(such as Chongqing city).The author point out the principle and the path of China’s pension system transformation should be based on.We should reasonable arrange the system of the “old”,the“new”and the “human”during the reform. Finally, article give some policy advice for the problem,that may arise during the urban pension system transformation.