Research On The Balance Of Income And Expenses Of The Basic Endowment Insurance Fund For Enterprise Employees

The basic endowment insurance is the most important part of the social insurance system.The balance of income and expenses of the basic endowment insurance fund ensures the smooth operation of the social insurance system and maintains the stable life of the people.Fund is the key factor to maintain the smooth operation of the social security system.Therefore,it is particularly important to study the balance of income and expenses of the basic pension fund for enterprise employees.According to the relevant theoretical basis of social insurance system,first expounds the definition of basic old-age insurance system and the definition of the fund balance of payments,combined with relevant theoretical basis and reference for some research results,with P,fund of primary endowment insurance as the research object,the population structure,fund balance studies deeply dynamic balance,security,etc,in order to explore the law of the basic old-age insurance for enterprise employees balance,to promote and perfect the basic old-age insurance system to provide reasonable Suggestions.Under the fund balance theory,the following problems can be found through in-depth analysis of relevant data of P city from 2014 to 2018.First,the number of people on the job is growing slowly,and people's awareness of social security is weak.Second,the number of interruption continues to grow,the enterprise economic pressure is too big to bear.Third,the number of retirees is growing rapidly,the aging population is worsening,the fund expenditure is increasing year by year,and the payment pressure is increasing sharply,which is not conducive to the dynamic balance of the fund.Fourth,the financing channel is single,fund maintenance and appreciation ability is poor.Fifth,the financial deficit is becoming more and more serious,which is unfavorable to the healthy development of fund balance.Based on the above data analysis and relevant reform experience at home and abroad,the following Suggestions are proposed: first,strengthen the publicity of social security system and enhance people's awareness of participating in insurance.Social security agencies strengthen publicity work all government departments cooperate with each other to complete the publicity work on the collection and payment of basic old-age insurance,and increase the coverage rate and collection rate.Second,we will strengthen the reform of enterprise taxes and fees and raise the collection rate.We will vigorously support the development of enterprises in difficulty,encourage new enterprises,and implement a policy of reducing fees and taxes to reduce the burden on enterprises.Reform of fees and taxes will increase the levy rate and maintain social and economic stability.Third,raising the retirement age.We will implement policies to delay retirement and encourage the implementation of the two-child policy to fundamentally address the problem of an aging population.Fourth,accelerate the national pooling of basic old-age insurance.We will raise the pooling level of the fund,adjust the interregional economic barriers,and give play to the role of the fund as a barrier.Fifth,improve the fund's ability to maintain and increase value.Expand investment channels,pursue investment returns,develop supplementary pension insurance,reduce the gap between income and expenditure,and make the fund achieve dynamic balance.