Reform Of Unified Accounting System Of Endowment Insurance In China:Research On The Orientation Of Nominal Account System

The basic endowment insurance for urban employees is the largest part of China's endowment insurance system.After two relatively complete reforms(1997 and 2005),the basic endowment insurance for urban employees has finally formed a basic endowment insurance system in which the social pooling account and the personal account are managed separately in principle.The basic endowment insurance system has made different contributions at different stages,made remarkable achievements,and conformed to economic system reform and social development.But after more than 20 years of development,China's economic development has entered a new stage,and the population structure has also undergone tremendous changes.The basic old-age insurance system itself has relatively large problems in its operation.Our government and scholars have been committed to comprehensively deepening the reform of the old-age insurance system,hoping to solve the system's shortcomings and make the old-age insurance system contribute to economic development and social welfare.This article analyzes the current basic pension insurance system by studying and collating the reform of the pension insurance system at home and abroad,and based on the related theories of insurance revenue and expenditure insurance actuarial balance,life cycle theory,multi-pillar pension security system theory,redistribution theory,and property rights theory.The mainproblems.Then sort out the world's development history of the reform and improvement of the basic old-age insurance system and reform opinions in different dimensions.Finally,the "full account" model of nominal account system is introduced as the research focus of this paper.Through the principle analysis of the "full account" model of the nominal account system and the calculation of the rate of return under the "full account" model.After the above discussion,this paper proposes the "full account" model of the nominal account system as the reform trend of China's basic old-age insurance.The reform of the basic endowment insurance system is related to the livelihood of the people and the operation of the national economy,which is a complex project.Therefore,the "full account" mode of the nominal account system can not fight alone.This paper proposes to establish a zero pillar independent of the "full account" mode of the nominal account system.Therefore,the point of view of this paper is to propose the "full account" model of nominal account system as the reform trend of China's basic endowment insurance...