| The pension insurance system is an important system that reflects the effect of social fairness,but under the urban pension insurance system,there are serious problems such as unclear rights and responsibilities,imbalance in financing,and unfair treatment in the pension management measures of public employees and enterprise employees,reflecting the obvious lack of uniformity and standardization of the system.On January 14,2015,the State Council issued the Decision on the Reform of the Pension Insurance System for the Staff of Organs and Public Institutions,announcing that the pension insurance system for the staff of organs and institutions will be reformed from October 1,2014.Focusing on the treatment gap between government agencies,institutions and enterprises after the merger is not only to meet the needs of the elderly population,but also to promote the high-quality development of the social security system and maintain social fairness.This paper evaluates the implementation effect of the merger policy from the subjective and objective perspectives through questionnaire survey and empirical analysis,and relies on the theory of social equity,welfare economic theory and the theory of the redistribution mechanism of my country’s old-age insurance system to determine whether pension merger can smooth government agencies,institutions and enterprises.Find a reasonable explanation for the disparity in pension benefits.This paper firstly analyzes the fairness evaluation and influencing factors of the reformed old-age insurance system by employees of government agencies,institutions and enterprises through a questionnaire survey of urban residents in Zhejiang Province.Secondly,according to the CHARLS 2011-2018 database and the China Statistical Yearbook,a double difference model is established to study the dynamic changes of pension benefits for employees of government agencies and institutions after the "unification".The pension replacement rate,the basic pension,and the total pension income index including enterprise(occupational)annuity are selected as indicators to measure the level of pension benefits.The impact of the "unification" reform on the internal and external gaps in the pension benefits of government agencies and institutions,and an in-depth analysis of the impact mechanism and heterogeneity of the "unification" reform.The research results show that the pension integration adopts a gradual process,and the reform effect in the short term has obvious effect in the government and public institutions.The integration of pensions has realized that employees in the public and private sectors share the same old-age insurance system,but it has not eliminated the huge gap in the level of protection between the two.There are obvious gender differences and regional differences in the changes in pension benefits after the unification reform.Female employees in government agencies and institutions are most affected by the reform.The effect of reform is affected by the level of regional economic development.The western region is more sensitive to the reform,while the effect of the reform in the eastern region is not obvious.There are obvious differences in the promotion and coverage ratio of enterprise annuity and occupational annuity,which actually breeds a new "hidden dual-track system".On the basis of qualitative and quantitative analysis,some countermeasures and suggestions are put forward,such as appropriately adjusting the retirement age of female employees in government agencies and institutions,strengthening policy publicity,regulating the annuity gap,and developing commercial endowment insurance. |