The Research Of Fiscal Support About Organs And Institutions Pension Reform Of Shandong Province

“providing for the elderly”,is “Datong society” an important criterion,but also our traditional virtues of the Chinese nation.In modern society,Aging population is growing fast.By the end of 2015,the population over the age of 60 reached 222 million,account for16.1% of the total population,Aging problem has become very prominent.To realize“providing for the elderly”,is a realistic need.Shandong Province is the economic province,population province and a “aging” province.By the end of 2014,the population over the age of 65 in Shandong reached about 11000000,11.6% of the total population.It is a great challenge to realize “providing for the elderly”.In early 2015,the government of Shandong provincepromulgated “Shandong province people's government on the implementation of the civil servants pension system reform”.The official start of the civil servants pension insurance reform.The new system combines the social pooling account and the individual account.The government give special populations compensation.They include those who have retired before 2015 and those who have worked before 2015.The new system protect the interests of the laborers and reduced the reform resistance,but increased spending in the short term.The pension system is a part of the redistribution system,it can adjust income distribution,maintaining fairness and justice,to promote sustainable development.The sustainability of the fiscal and financial model determines the sustainability of the pension system.This paper mainly studies the financial support in the reform of the organs and institutions pension.In this paper,through the calculation of financial costs to clear the financial pressure in the reform,according to the analysis of its problems and reasons,come up with countermeasures and suggestions.In this paper,I use the method of literature analysis,quantitative analysis and comparative analysis to study the financial support in the reform.This paper study in Shandong province organs and institutions pension system reform in financial support.This paper combines fiscal and endowment insurance,combines the facts of Shandong and fundamental theory,has practical and theoretical significance.This paper is divided into four parts.The first part is the introduction,introduced the article the background,significance,research status at home and abroad,main contents,methods and innovations.The second part is chapter 2,introduces the related concepts of organs and institutions pension,discusses the theoretical basis of organs and institutions pension:equity theory,theory of redistribution,quasi public goods theory,sustainable development theory.The third part is the chapter 3 to 6.This part measures the fiscal cost of reform,analyzes the financial problems and causes,introduces the reform experience of Japan,Chile,the United States and Shenzhen,puts forward some countermeasures from two aspects of Finance and related facilities.The last part is chapter 7.This part summarizes the content of the paper and the conclusion.