| China entering the aging society and the continual deepening of the aging tendency greatly challenges the society endowment insurance system and creates enormous pressure to the construction of the harmonious society. The irrationality and disunity of social insurance contribution rate is another key factor to the financial unbalance of social insurance system in our country. Because the social basic endowment insurance is collected in the manner of fee rather than duty, its collection, supervision and application which is taken charge of by local related labor and social insurance department, is not under the utilized and regulated management of government financial department. Therefore, the government financial department has no right to utilize specific fund in social insurance, which causes great difficulties to the supervision. What’s more, currently, since the financial expense on the social basic endowment insurance is restricted to the pension and social relief, the following problems exist:the premium rate is inconstant, nominal premium rate is higher than actual premium rate and unbalance bearing in different districts.Therefore, In this situation, how to adjust sharing ratio of individual endowment insurance payment rate and the rate of enterprise payment to adapt to the continued development of endowment insurance so as to realize the mutual improvement of welfare of both the individuals and the enterprises has become an important and severe task of the current reform of endowment insurance.This thesis is divided into four chapters. The first chapter, Introduction, introduces the background and significance of this paper, making an integrated literature review on the theories of basic endowment insurance rate structure at home and abroad, providing an outline of the content and thread of this paper. The second chapter, the analysis on the adjustment of basic endowment insurance rate structure in our country, analyzes the feasibility and necessity of the adjustment of basic endowment insurance rate structure in our country from the history and present situation of it, and then analyzes the related factors of this adjustment. The third chapter, the analysis on the mode of the adjustment of basic endowment insurance rate structure in our country, establishes objective function mode according to assumed conditions which based on the related finance, insurance and mathematical methods. The fourth chapter, the effect of economic growth of the adjustment of basic endowment insurance rate structure in our country, expounds practical research methods and their designing process. |
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