Research On The Reform Of Pension Insurance System In Government Units

For a long time,the dual-track pension insurance system of government institutions and enterprises has been widely concerned and discussed by the society.The dual-track system has a long history.In 1993,China's old-age insurance system formally entered the stage of reform and innovation,and established the personal old-age insurance archives.At that time,the principles followed were the old method for the elderly and the new method for the employment of new people,supplemented by the middle-aged,without distinction between organs,institutions and enterprise personnel.However,due to various historical reasons,organs and institutions did not eventually integrate into the unified social security system,and pension payments continued to be financially undertaken,which also resulted in the "dual-track system"that has been used for many years.The huge difference of pension between enterprises and institutions caused by the "dual-track system" has been criticized.The central government has issued many documents to carry out pilot reforms,aiming to establish a unified and perfect pension insurance system.The real substantive reform started in 201 5.The central government issued a decision at the beginning of this year By the end of July,Shanghai,Shandong and other places have successively formulated opinions and measures to implement the reform.At present,the reform process of local institutions is obviously ahead of that of government units.Based on the background of the reform,this paper takes the reform of the old-age insurance system of government units as the research object,and analyses the reasons for the slow progress of the reform.In order to make the problem specific,unit A is selected as a case study.Unit A is the tax authority unit of Tongliao City,The underdeveloped regional economy has caused the reform process to lag behind other regions.The difficulties and problems faced by unit A are more extensive.As a grass-roots unit,unit A is the key to ensure the policy landing,and the personnel structure is complex.A series of problems have also added difficulties to the reform.In the light of the above characteristics,this paper chooses Unit A as a representative organ unit for specific analysis.In the process of reform,Unit A is faced with the problems of lack of sound laws and regulations.Based on these problems and difficulties,combined with the current situation of China's reform,referring to the practice of other countries and drawing on the excellent experience of foreign countries in the process of reform,this paper extracts some enlightening measures for China's reform,including improving the reform policies and regulations of the old-age insurance system,strengthening the operation and management of the old-age fund,optimizing the adjustment mechanism of the old-age insurance treatment,and promoting the construction of multi-level old-age insurance system.Establishment and construction of the incentive and restraint mechanism of the old-age insurance system and improvement of supporting measures will help deepen the reform.