Research On Medium Term Income And Expenditure Of Basic Endowment Insurance Fund For Enterprise Workers In Shandong Province

Shandong province is a large province with a large population.In recent years,with the increasing aging of the population,many problems begin to emerge,among which the more prominent one is the income and expenditure contradiction of the basic endowment insurance for enterprise employees.This article from the calendar year in shandong province social insurance fund budget data,from ginseng coverage,the system as a whole level,expends base and retiree benefits,replacement rate,the respect such as financial subsidy size analysis of the 2010-2019 basic endowment insurance system for enterprise employees running situation and the existing problems,from the balance of the funds and the support capability to the enterprise worker is basic endowment insurance fund operation is analyzed,on the basis of the introduction of the number of employed staff and workers,the actual contribution of wages,and according to pay rate parameters such as fund revenue forecast model is set up,Introduction of parameters such as the number of retired,the pension replacement rate fund spending forecast model is set up,and carries on the reasonable hypothesis according to the situation in recent years,comprehensive consideration of fiscal subsidies income,entrust investment income,funeral pension expenditures,and other income,other expenses,and transfer income,transfer spending,in shandong province enterprise worker is basic endowment insurance fund fund balance of payments in the next five years and the fund gap condition forecast,forecast results are obtained.Then through the sensitivity analysis of a single variable,it conducts quantitative or qualitative analysis on the impact of factors such as retirement age,contribution rate and contribution base on the average salary of employees in the previous year,insurance coverage,central adjustment fund and overall planning level on the fund revenue and expenditure in the next five years.Through the above research,it is concluded that under the current institutional framework,fund of primary endowment insurance for enterprise employees in shandong province will appear in 2023,the total income gap,by delaying retirement,increase the contribution rate,old-age expends base,expand coverage for ginseng and other measures can effectively delay the gold time accumulated income gap,accordingly puts forward to perfect enterprise worker is basic endowment insurance system,intensify collects pay,strictly regulate system access and treatment and receive qualifications,improve the system as a whole level,to set up the incentive and constraint mechanism countermeasures and Suggestions.