| In1997, our country established the society as a whole and individual account of combining the models as the aim of endowment insurance system reform, from the traditional pay-as-you-go to pay-as-you-go system and personal funding combination of mixed system transformation. The society as a whole part adopts pay-as-you-go, partly as a whole according to capture expends fixed number of year to get the proportion, is mainly used to provide basic life safeguard, after retiring to social justice; Individual account using fully funded entirely with inheritance, all accumulation to pay for the worker is retired after individual account annuities, partly as a whole is mainly used to supplement the social pension for higher security. However, according to December17,2012, Chinese academy of social sciences, according to the China pension development report2012, released, if only consider raising income (excluding subsidies), by the end of2011, the urban population account of individual of primary endowment insurance amount is2.5trillion, but the real individual account only capital of270.3billion yuan, empty account amount broke through220million yuan. Before and after by2030, our country will enter the aging peak. If will not be able to effectively solve the problem of the pension deficit, as soon as possible on the arrival of the ageing climax pension in our country will face a huge challenge. At the same time under the background of deepening process of an aging population, how to solve the issue of pension insurance fund gap caused intense attention of scholars both at home and abroad. This article through to improve my basic old-age insurance system in China and analyses the current situation of the pension operation, to the present and anticipated pension gap measure, and put forward by raising the retirement age, increasing financial investment, transfer of state-owned assets to the pension account, strengthen the fund supervision and levying social security tax and other multi-channel way to alleviate the pressure of the pension payment, Suggestions on the execution and implementation should fully consider China’s basic national conditions, the current should advance and reform plan step by step, and Suggestions in policy making and system design level, step by step to solve the pension gap.This article is divided into five chaptersThe first chapter:introduction. Elaborated this article selected topic background and research significance; Introduce theory research; Relevant literature review at home and abroad; And this article possible innovation points and deficiencies.The second chapter:the relevant literature review at home and abroad and the definition of related concepts.The third chapter:introduce the development process of endowment insurance system in China, the basic old-age insurance fund operation status, and lead to the causes and the fund gap measuring the fund gapThe fourth chapter:mainly introduced the OECD national pension reform background, the content of the reform and the experience and Suggestions for China’s pension reform.The fifth chapter:this section mainly discusses the related countermeasures to solve basic endowment insurance fund gap in China... |
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