Research On The Reform Of The Basic Endowment Insurance System In Tianjin Government Institutions

The base of this paper are the theories of social security,combined with the practice of the reform of the pension insurance institutions,on the basis of system design,analysis and comparison of the results of the reform,find the problem and make recommendations to promote the system.This paper based on the related literature at home and abroad,learn from foreign scholars on classification,endowment insurance system and pension paid on mode selection;domestic scholars on the reform of the endowment insurance system abroad,reform effect and so on.This article starts from the system design to the implementation of the reform,the old-age insurance payment mechanism,payment mechanism and the transfer of endowment insurance relation of four aspects of interpretation,one of the key content of selected organs and institutions were introduced;another is the use of the basic pension calculation analysis model considering the economic growth rate.Comprehensive analysis of case study and the replacement rate calculation of numerical value,points out the existing in the implementation of the reform process in Tianjin,including: pension benefits obvious gender differences,enterprises and institutions between the “hidden track”,the social security fund income over expenditure,financial pressure and so on.The last,put forward some views to solve the questions,including: delay the retirement age;the introduction of occupation pension and at the same time,develop enterprise annuity,broaden the financing channels of social insurance funds,optimize the structure of fiscal revenue and expenditure and other methods.There are two innovations in this paper: one is research angle.Choose specific units to participate in the reform,to fill the blank of micro perspective in this reform in Tianjin.The second is research methods.Combined with quantitative and qualitative analysis.The qualitative analysis is used in the policy design,and the quantitative is used to implement the payment and payment of pension insurance.