| Endowment insurance is the most important part of social security and the highest proportion of social insurance payment.The reform and improvement of the endowment insurance system has been widely concerned by the society.The problems from the difference between Enterprise Pension Insurance and Retirement Pension of government agencies and public institutions are increasingly apparent,which is not conducive to the construction of a unified social endowment insurance system.Since 2015,the State Council has issued a series of administrative measures with a view to completing the integration of endowment insurance for government agencies and public institutions and Enterprise Pension Insurance.Endowment insurance integration has a great impact on public institutions.Many scholars have published related analysis and research on this.The integration process has brought about a series of practical problems that are difficult to solve,resulting in delays in the full implementation of the integration process.With the reform of public institutions and the unfavorable economic situation in Liaoning,the level of wages and pensions of employees and retirees is unknown,the enthusiasm of workers and staff is declining,the quality of retirement life can not be guaranteed,and it is necessary for units to make targeted decisions.Through various reform efforts,we will promote the good development of units and industries.This paper takes an institution in Liaoning as the research object,through literature review method,comparative analysis method and qualitative quantitative analysis method,according to the existing policy provisions,measures the impact of endowment insurance reform on the unit’s transitional personnel pension payment.This impact includes changes in pension entitlements,contributions and pension substitution rates.And this paper measures pension payment of delayed retirement.The research found that the factors that influenced pension payments after the reform changed compared with the pre-reform period.The substitution rate of transitional personnel pension has dropped significantly.The role of supplementary endowment pension in occupational pension system is not obvious.Female staff pension is lower than male staff.The sooner staffs retire,the more obvious the problem.In order to solve these problems,the unit needs to improve job setting management and set up suitable salary items in the course of institutional reform and performance reform,while focusing on the protection of the rights and interests of female employees and retiring employees.By deliberately optimizing various mechanisms and safeguarding the rights and interests of employees,the unit can stimulate workers’enthusiasm for work and their confidence in the unit,and further promote the reform of institutions and the development of departments.The coverage of public institutions has a wide range of social impacts.These problems faced by people in the transition period of the unit are also problems that other institutions may face.Therefore,some suggestions are put forward,and it is hoped that it will help to further improve the endowment insurance system in the future.We will achieve a smooth transition in the reform of endowment insurance. |