A Study On The Optimization Of The Financial Subsidy Mechanism Of Basic Pension In Pension Insurance For Urban And Rural Residents

With the acceleration of the aging process of the population,improving the pension insurance system for urban and rural residents is the key research content of the reform of the old-age security system in China.Among them,the basic pension as the main manifestation of government financial responsibility in the pension insurance system for urban and rural residents,the basic pensions have long-standing problems such as low level of guarantee and significant regional differences,the basic pension government financial subsidy mechanism has been implemented in an uncomfortable state.Therefore,it is of great significance to perfect the pension insurance system of urban and rural residents by optimizing the financial subsidy mechanism of basic pension from the perspective of equity.Through the integration of relevant literature,this paper analyzes the shortcomings of the basic pension government financial subsidy mechanism,and optimizes the level of appropriate basic pension payment and the proportion of financial subsidy sharing.Finally,a reasonable basic pension adjustment scheme is designed.This article is divided into seven chapters.The first chapter is the introduction,which is divided into four steps.The first part shows the research background,research purpose and research significance of the paper,the second part summarizes the domestic and foreign research status and existing problems,the third part describes the research content,research methods and technical route,the fourth part detailed explanation of the innovation points and research issues.The second chapter is the theoretical basis,which summarizes the theory on which the basic pension government financial subsidy mechanism is based.The third chapter analyzes the status quo,analyzes the status quo of basic pension benefits in 31 provinces and cities,and points out the existing problems.The fourth chapter analyzes the appropriate level of basic pensions in various provinces and cities,uses the calorie expenditure method and the ELES model to construct a basic level model of pension,and measures the appropriate level of basic pensions in each province and city,and carries out medium and long-term forecasts.The fifth chapter establishes the minimum standards for basic pensions and optimizes the sharing mechanism of the central and local fiscal subsidies.First,it redefined the minimum standards for basic pensions,and through the redistribution of financial subsidy,the central and local fiscal minimums for basic pension standards are shared.The mechanism is optimized.The sixth chapter is about the design of the basic pension adjustment mechanism.The basic pension minimum standard and the basic pension adjustment plan are separately designed,and the central and local financial burden levels are analyzed.The seventh chapter is the research conclusions and policy suggestions.First of all,it sums up the research results of this paper.Based on the research conclusions,it puts forward suggestions for optimizing the basic pension pension financial subsidy mechanism.Through the research on the optimization of the financial subsidy mechanism of the basic pension,it can be found that the level of appropriate payment of basic pension is higher than that of existing guarantee;the basic pension minimum standard guarantees the most basic survival and the central and local financial subsidies;the sharing mechanism has narrowed the gap between regions;the design of the basic pension adjustment mechanism is in line with our country's future development plan,and both central and local fiscal revenues are affordable.Based on the above research conclusions,this paper proposes the following policy recommendations: optimize the structure of fiscal expenditure,increase the financial input of basic pensions,clarify the financial responsibility of the central and local government of basic pensions;establish a scientific and rational mechanism for the dynamic adjustment of basic pensions.