Research On Pension Contribution Base

Endowment Insurance is the very important part of the Social Security, paymentbase as the headstream of pension fund, which has played important role in pensionfund. In this paper, the writer will be in accordance with employee pension in Shanxi,Yangquan, to do the research. The method of this paper includes, data collecting andliterature review. Then the writer will do the qualitative and quantitative analysis.Payment base of pension belongs to the average social wage. In Yangquan, thepayment base increases by the raise of average social wage. However, due to the scopeof statistics and calculations of the average wage there is a big problem, the statistics ofthe average wage is significantly higher, under this basic, which leads to the paymentbase of endowment insurance is higher too. This will not only lead to evasion ofenterprises, increasing the burden on workers, in exchange for reducing the level oftreatment of retired elderly. In fact, the root causes are wage, the strategy, the PolicyImplementation and payment body.In connection with the problem of payment base, this paper will first propose todetermine a reasonable approach to payment base adjustment method, using theweighted average in combination of subjective and objective approach to the weight toassign weights, making the higher wages and a large proportion of the industry averageweights re-allocation, and giving priority to select the industry average wage for totalwage impact indicators, in order to draw more and more viable real average wage.Secondly, according to perfect the accounting method of the audit system, and throughthese three angles improving feasibility proposal of the payment base. I hope that in thisresearch will provide a reference for the operation of pension contribution base and givesome influence strategy of the payment base of the endowment insurance, what willalleviate the problem of the gap in the pension fund.