| Social endowment insurance of urban residents taking basic pension and individualaccounts combined mode, guarantees for urban residents endowment demand. Socialendowment insurance of urban residents brings the urban residents who do not fit into thetown worker endowment insurance and other social endowment insurance into the scopeof guarantee conditions. It becomes an important part of urban endowment insurancesystem for urban and it lays foundations for rural endowment insurance to plan as awhole system. The function of the pension insurance for urban residents of the socialsecurity is built on the moderate level basis of fundamental annuities and individualaccount. If the fundamental annuities and individual account pension payment is notenough, it will be difficult to guarantee the basic old-age needs of elderly population.The core content of this study is based on understanding of urban endowmentinsurance object and operation mechanism, calculating and testing the payment level ofthe basic pension and individual account in Dandong city, and exploring theestablishment of dynamic adjustment mechanism of the basic pension, improving thepersonal account payment mechanism and supporting service system in the city, toensure that the urban endowment insurance can play an important function to protect theelderly population with basic pension demand.In addition to this introduction is divided into four chapters, the specific contents areas follows:The first chapter mainly introduces relevant concepts and theories of old-age insurance for urban residents, giving the preliminary understanding of the old-age insurance forurban residents.The second chapter is the detailed analysis of the running status of the endowmentinsurance residents of Dandong city, which mainly includes the system object, fundraising mode, supply situation and the existing problems, and lay the foundation for thestudy of fundamental annuities and individual account payment level.The third chapter is the core of this paper. Firstly the current basic pension paymentlevel and appropriateness are analyzed, and on this basis to establish the dynamicadjustment mechanism of basic pension and to choose an appropriate adjustment mode. Secondly, individual account pension benefit calculation model is defined, and try toanalys and moderate the current personal account of pension level. Thirdly, try to analyzethe overall level of old-age insurance for urban residents in Dandong city.The fourth chapter is to put forward countermeasures to improve the existenceproblem in operation of Dandong urban residents basic pensions and personal accountsof endowment insurance. |
