The government public institutions’staff nowadays enjoy full endowment insurance coverage system, which are funded by the state financial. This implementation is substantially different from the pension system of enterprises, which is funded jointly by three parties--national financial, the owner and the employee. This fundamental difference has led to the existence of dual-track pension system in China presently, which arouses conflicts among social members and holds back the realization of social fairness and justice. Consequently, to conduct reform of the endowment insurance system of the government public institutions is the demand of historical and social development, and it also will affect directly the vital interests of about thirty million public institution staff in China, and the reform progress and the sustainable development of endowment insurance system to some extent. Therefore, this study recounts relative issues of the reform of the endowment insurance system of the government public institutions, which has drawn considerable attention recently, as well as possesses vital practical significance.This paper inducts the historical development of the endowment system of government public institutions with the method of documentary analysis. Besides, this research also does interdisciplinary research of its reform from economic, social-insurance, and legal perspective. What’s more, this study analyses the pension system and relative regulations of Germany, Sweden, Singapore, and Chile, which might provide reference and guidance for our pension reform. Lastly, this article makes some suggestions on reforming the endowment system of public institutions. This study is divided into five chapters:Chapter One presents the historical evolution of the reform of endowment system of public institutions. The author reviews the regulations of endowment system of public institutions at different times since the founding of China in 1949, which represents the intersection and bifurcation of endowment system between enterprises and public institutions.Chapter Two analyses the current situation of the endowment system of public institutions. In this part, the writer summarizes the features of the endowment insurance system by analyzing the qualifications for retirement, pension benefits and the fiscal burdens of government and etc. the author also proposes that the current situation of the endowment system of public institutions affects the realization of social fairness and justice, with one-way mobility of talented personnel, excessive state financial pressure and the resource distribution inside public institutions.Chapter Three is intend to analyze, both theoretically and practically, the content analysis in the previous section, from the of legal sociology, legal philosophy and legal economics perspectives. Moreover, this part also examines the current status and issues of the pilot project of pension reformation, conducted by the Chinese government in 2008, which provides practical experience for further endowment insurance reforms.In Chapter Four, the author has analyzed the pension insurance systems in four different counties, including Germany, with advanced social security system; Sweden, in where nominal accounts are overwhelming; Singapore, famous for its unique central provident funds; and Chile, where the personal account are totally accumulated. Through an comprehensive study, this paper may finally reach to an conclusion with instructional significance to our reform of the endowment insurance system of the government public institutions.In the fifth part, based on the previous systematic discussion, the author put forward the idea of improving the legal system of endowment insurance of institutions. It includes perfect top-down legal system constructed from the macroscopic angle as well as management mechanism of individual account constructed from the micro perspective, improvement of legal regulations of fund investment and operation, refinement of benefit formulae and establishment of independent supervision mechanism of funds to promote the increasing improvement of the legal system of endowment insurance of institutions and offer legal guarantee to the reform of endowment insurance system of institutions.The author hopes that the discussion in this paper could offer theoretical reference and suggestion to the present legal system of endowment insurance of institutions in our country, push ahead the perfection of the legal system of endowment insurance of institutions, form a uniform social security system, promote the realization of social fairness, and then construct a harmonious society. |