A Comparative Study Of Pension After The Merger Of Enterprise And Instituions Staff Insurance—XX County Of Henan Province As An Example

In the 1990 s,because of the reform of basic endowment insurance for employees of enterprises,but the pension system of government and public institutions remained under the planned system,the "two-track" system for urban employees' pension system resulted in the mobility of human resources market was restricted.Great differences in pension modes and discontinuity led to the increasingly prominent conflicts between the government and public institutions and enterprises.The third plenary session of the 18 th CPC central committee clearly stated more equitable and sustainable social security system should be established,and the fifth plenary session of the 18 th CPC central committee called for a fairer and more sustainable social security system.Subsequently,the reform of endowment insurance in government institutions was formally launched nationwide in 2015,and in XX County of Henan Province,it has been implemented for nearly three years since April 2016.Therefore,it is necessary to discuss the overall situation and compare the existing differences between the reform of endowment insurance for enterprise employees and the reform of endowment insurance for government institutions after the merging of the two systems.Taking theequity theory and service equalization theory as the central thought and using the methods of literature research,comparative research and case analysis,the author compares the endowment insurance for enterprise employees and the endowment insurance for institutions in XX County of Henan Province after the merging of the two systems.The two types of insurance have the same principles in the methods of collection and payment,benefit formulae and pension adjustment,which reflect the fairness of the system and the fairness of the rules and reach the purpose of the pension system unification.However,there is still a big gap between enterprises and government institutions on the level of pension benefits,the enterprises' pension contribution base is much lower than that of government and the lack of enterprise annuity system,which will make the pension treatment level of enterprises lower than that of government institutions after the merging.The specific performances reflect on the determination of collection and payment method,the payment radio and the average payment level.There are still problems which are not conducive to the realization of social equity,such as heating costs,pensions and survivors' subsidies of government institutions that are not paid within the scope of pension insurance and have higher standards than enterprises in the payment of pension benefits.There will be an unfair from old unfairness to new unfairness in the endowment insurance system,and the original intention of reform will not be realized.In view of the above unfairness,the author puts forward the countermeasures of establishing a multi-level endowment insurance system,unifying the expenditure items of pension and optimizing the current policies.