The Calculation Of Public Institution's Pension Insurance's Reformation And The Rationalization Of Policy

In 2015,the State Council issued an implementation plan for the reform of the government departments and public institution's pension insurance system,and realized the merger of enterprises and institutions's basic endowment insurance system.Since the reform and opening-up,Chinese public institution have carried out management system reform around the appointment system.The reform of the pension insurance system of public institutions is superimposed on the reform of the personnel and salary system,has a profound impact on the wages and benefits of employees,and caused widespread concern in academia.But existing research of public institution's pension insurance system ignores the change of salary system,focuses on assumptions and calculations in the analysis,leading to the deviation between theoretical research results and actual situation,if staff reference existing research to make decisions,it will lead them to an overestimation of the pension substitution rate,make them ill prepared for the decline in retirement income,which in turn affects retirement life.This study firstly sorts out the reform of the employment system,pension system and salary system of public institutions,clarifies the relationship among the pension system,the employment system and the salary system,then analyzes the salary structure of the medical staffs after wage system reform and the relationship between salary and pension system.Basis on that,This study analyzes the changes in income and income levels of the staff in A county's four county-level comprehensive public hospitals before and after the reform of the salary system.Secondly,we take the four hospitals's doctors as examples,according to the pension calculation method before and after the reform of public institution's the pension insurance system,measure the substitution rate of the doctors before and after the reform,analyze the influence of contribution base and ratio of contribution base to income.The results of the calculations show that after the reform,the treatment of newcomers is lower than that of the elderly;the treatment of middle-aged people after the 10-year transition period is lower than that of the newcomers;the substitution rate of women is significantly lower than that of men;when the contribution base is higher or the ratio of contribution base to income is lower,the pension substitution rate is lower.On the basis of the calculation results,this study gives three suggestions:the first is to improve the preferential policy of commercial endowment insurance and strengthen supervision;the second is to formulate the bottom profit policy of later middle-aged people after the 10-year transition period;and the third is to formulate the policy to delayed women's retirement age progressively.