A Study On The Countermeasure Of Perfecting Individual Account Of Basic Old-Age Insurance For Urban Employee

From the perspective of the development process of modern society and the progress of civilization,the social security system of all countries in the world,especially the social security system of developed countries,can be found.The overall goal of social security is to realize and improve national life and promote national welfare and the harmonious development of society as a whole.With the continuous development of social economy,the social members of the growing demand for welfare,the state in order to meet this demand,often through legislation to establish a corresponding social welfare system,so that welfare projects continue to increase,and ultimately promote the modern social security systemcompletely.Once the social security project has been established through legislative means,it is difficult to cancel it again.And from the vast majority of countries in the practice of social security development,have revealed that the modern social security system in the project structure,coverage,treatment level,etc.are undoubtedly rigid development.At the same time,with the continuous development of social economy,the state and society also have more and more social security capabilities,so that the level of social security significantly improved,and the entire social security system to further improve.Social security is the institutional arrangement for the state to use economic means to solve social problems and achieve specific political objectives.Therefore,the development of social security must also be consistent with socio-economic development.China's urban workers pension insurance system for more than 20 years,experienced in 1997 and 2005,two major system reform and improvement,has made remarkable achievements,for the economic system reform and social harmony made a great contribution.However,the management mode of old-age insurance system of urban workers combined with individual accounts is especially under the new form of economic management,which is accompanied by the rapid development of China's economic development into the new normal state,the aging population and its population structure.After nearly 20 years of operation and development,the pension system there are many problems,and very serious.Therefore,the decision of the Central Committee of the Communist Party of China(CPC)Central Committee on Several Issues Concerning the Comprehensive Deepening of the Reform of the Central Committee of the Communist Party of China(hereinafter referred to as the "Decision of the Third Plenary Session")and the reform of the old-age insurance system in China in the 13th Five-Year PlanMade a comprehensive deployment,so that we in the field of old-age security to deepen the reform task clear,clear objectives.Based on the theories of life cycle theory,intergenerational overlap model,property right theory and actuarial balance of insurance income and expenditure,this paper analyzes the government's rights and responsibilities,the policy of the insured,the policy design,the fund's income and expenditure.And analyzes the problems existing in the process of running personal accounts of urban employees in China,and fully understand and think about the "Program" given by the different social security think tanks of our country on the reform of the basic old-age insurance for urban workers.And as an opportunity and a breakthrough to improve China's urban workers pension insurance personal account of the countermeasures and suggestions.The comprehensive deepening reform of urban workers' endowment insurance is a kind of social system engineering,perfecting individual account is an important link.Through this research,we will provide scientific and effective reference for the comprehensive deepening reform and policy choice of our country's old-age insurance system,Therefore,the research of this paper has certain theoretical significance and important practical application value.