Research On The Occupation Annuity Consensus Replacement Rate In Organs And Institutions

[2008] No.10 suggested that institutions and institutions should establish a professional annuity system to support the construction of a diversified pension insurance system,and to supplement the decline in the pension benefits of retired employees in institutions.Since the occupational pension plan is considered as an indispensable tool for the smooth reform of the institution's pension insurance,the document issued by the State Administration of Industry Development [2015] No.18 again requires that the occupational pension system should be established in early October 2014.This paper takes professional annuity as the research object.Under the premise that the occupational pension plan is an important part of the diversified pension insurance system,the occupational pension system is studied through qualitative and quantitative analysis.This paper first summarizes the current situation of China's occupational pension system and the history of pension insurance.Then it measures the level of benefits that can be obtained by implementing the occupational pension plan and studies the mechanism of replacement and impact factors.Subsequently,according to the pre-reform data such as the replacement rate of old-age insurance,we calculated the level of expected replacement of annuity insurance to analyze the level of occupational pension protection.Finally,the performance of the occupational pension replacement rate and its influencing factors are summed up,and combined with foreign experience,it is proposed to promote the realization of the expected goal of China's occupational pension.Calculating the difference between the expected annuity replacement ratio and the actual level can help to find the defects of the occupational annuity system,understand the development of the current annuity plan,and provide direction for improving the occupational annuity system and improving its profitability.This article is mainly divided into five parts,the specific content is as follows:The first part is to explain the concepts involved and the theoretical basis used in this paper.It mainly organizes and defines the key concepts involved in the paper,and explains the relevant theories used.The second part is about the reform of the pension insurance and the development status of the occupational pension.It mainly introduces the history and phenomenon ofthe pension insurance system of the public servants in our country.It also studies and analyzes the current situation of the construction of the occupational pension system and the implementation of the system.The third part is the calculation and structural analysis of the overall replacement rate of the pensions of government agencies and institutions.By measuring the social basic pension benefits and personal account treatment of the staff of institutions and institutions,and combining the pension levels of the employees of public institutions before pension insurance reform,the research foundation for the calculation of the level of occupational annuity will be established.The fourth part is the empirical analysis of the occupational pension replacement rate of public servants,that is,through the establishment of occupational pension replacement rate model,the actual replacement level of occupational pension is calculated.In addition,a combination of qualitative and quantitative methods was used to determine the range of expected replacement ratios of occupational annuities and to further analyze the degree of protection they could achieve.The fifth part is the proposal for the investment and operation of the annuity insurance cumulative investment,which put forward constructive suggestions from the aspects of perfecting the annuity insurance system and supporting measures,optimizing the financial environment to protect the annuity fund income,safety,and expanding the pilot scope of the implementation of the system.