Research On Enterprise Employees' Endowment Insurance Fund In Shanxi Province

China's enterprise employee pension insurance system was founded in the 1950 s and is an important part of the national social insurance system.The enterprise employee pension fund as a special fund set up to implement the pension insurance system has been running well.By the end of 2017,the national fund has reached 3 trillion yuan.However,with the emergence of many problems such as the aging of the population and the continued downturn of the economy,the fund's income and expenditure has fluctuated.In some areas,even the current situation of non-payment of income has occurred,which has caused certain impact on the stable operation of the fund.Some measures need to be taken.positive response.As a province in the central and western provinces of China and a relatively underdeveloped province,Shanxi's current pension funds operate relatively well,but they also hide risks.Faced with the aging of the population and the continuous downward trend of the economy,the pressure on the payment of the basic endowment insurance funds for enterprise employees is enormous,and the pressure on the government's public finances is huge.This paper takes the enterprise employee pension insurance fund of Shanxi Province as the research object,and through the query and statistics of the historical data of the basic endowment insurance fund of enterprise employees in Shanxi Province,according to the actual situation of Shanxi Province,the calculation and analysis,the enterprises in Shanxi Province between 2019-2023 The trend of income and expenditure of employee pension insurance funds is forecasted.The forecast results show that in the five years from 2019 to 2023,although the fund income will grow at a rate of 9% per year,the annual growth rate of expenditure will exceed the increase in income.Thus,the accumulated balance of the enterprise employee pension fund in Shanxi Province will be in 2023.Run out.Once the accumulated balance is exhausted,in order to maintain the stability of the fund,the government's public finances must invest funds to make up for the fund gap.This is a huge financial challenge and financial risk for the government's public finances.In order to alleviate the pressure on the fund gap,this paper puts forward several countermeasures: First,insist on promoting the expansion of the collection;second,actively explore employment and entrepreneurship channels;third,gradually improve the provincial level system;fourth,develop income channels for pension funds.It is also hoped that the above measures will contribute to the stable,balanced and sustainable development of the enterprise employee pension funds in Shanxi Province.