| At present,the development of endowment insurance of urban enterprises in China is facing many difficulties.Problems such as transition cost and overall planning level lead to greater pressure on fund balance.However,with the deepening of population aging and the improvement of system support rate,the pressure on fund balance of endowment insurance of urban enterprises will still increase in the future.In order to solve the problems faced by the endowment insurance of urban enterprises,domestic scholars have studied and put forward reasonable suggestions from various perspectives,such as accelerating the national overall planning of endowment insurance,gradually implementing the delayed retirement,establishing a nominal account,etc.,which can alleviate the income and expenditure pressure of the fund to a certain extent,but all of which are based on the number of employees and the total wage On the basis of this,under the background of the aging population and the trend of technology substitution,the sustainability of endowment insurance for urban enterprise employees cannot be fundamentally solved.It is reasonable to use the number of employees and the total wage as the basis of payment,and it is also the practice of endowment insurance payment in the world,but it is not the only and inevitable choice.In addition to the total wage of employees,it can also take the added value of output or the profits of enterprises as the new basis of payment.Under the pressure of fund income and expenditure brought by many problems,it is a reasonable and effective choice to change the concept of payment and explore a new payment mode.This paper studies the income redistribution effect of urban enterprise employees' endowment insurance after the output added value is used as the new payment basis of endowment insurance by using the research methods of combination of theory and demonstration,qualitative and quantitative.The article is mainly composed of three parts:the first part describes the background,purpose and significance of the topic,the second part combs the relevant research literature at home and abroad,and finally puts forward the possible innovations and shortcomings of this paper.The second part defines,expounds and analyzes the concepts,theories and mechanism of endowment insurance and income distribution,and analyzes the development process,development status and income redistribution regulation of the current urban enterprise employee endowment insurance.The third part first designs the fund raising and treatment payment of the old-age insurancefor urban enterprise employees under the new mode,in which the treatment payment assumes that the basic old-age insurance payment mode changes from the payment according to the employees' wages to the payment according to the output value-added;secondly,constructs the industry Gini coefficient and the land On the one hand,it measures the income redistribution effect of endowment insurance of urban enterprise employees in different industries and provinces after the transformation of payment mode,on the other hand,it measures the effect of different payment schemes on income redistribution of residents in different industries and provinces.It is found that endowment insurance of urban enterprise employees has the same effect before and after the transformation of payment mode There is a positive income redistribution function,which can narrow the income gap between industries and regions.However,due to the different emphasis on survival equity,labor equity and output contribution,the specific income redistribution effect is different,and its impact on different types of industries and provinces is also different.Finally,according to the calculation results,we draw conclusions and propose to promote payment Some suggestions are put forward,such as mode transformation,reasonable plan and development plan,establishment and improvement of supporting measures,etc. |
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