Dissertation On The Sustainability Of The Basic Pension Fund Of Sichuan Enterprise Workers By Lower Social Security Fee

How to ensure the sustainable operation of the basic endowment insurance fund for enterprise employees has always been an important frontier topic in my country’s social insurance business,and it is also a practical problem.Much of the past research has focused on the macro-perspective of specific populations,economies,and policies implemented by the state.However,as the economic and social development enters a new stage,the social insurance field is facing more challenges and tests,especially in the face of the obvious downward trend of social insurance contribution rates and the unbalanced fund revenue and expenditure.How to solve this problem? The purpose of this thesis is to analyze the problems and their causes,and to further put forward specific ideas and suggestions for solving the problems based on the operation of the basic pension insurance fund for employees of Sichuan enterprises after the introduction of the social insurance premium reduction policy.The thesis takes the basic endowment insurance fund for employees of Sichuan enterprises as a research sample,and uses methods such as literature research,interviews and data comparative analysis.Conduct online and offline interviews with employees on statistical analysis tasks,collect and sort out the income,expenditure and balance data of the basic pension insurance fund for enterprise employees in Sichuan Province from 2017 to 2021,and analyze the fund according to the development status of the basic pension insurance fund for enterprise employees in Sichuan Province.The problems in the operation process and the reasons why the fund is unsustainable are explored.From the perspective of the theory of public goods,life cycle and income and expenditure balance,the overall concept of realizing the sustainable development of the basic pension insurance fund for employees of Sichuan enterprises is put forward.According to the research,under the environment of reducing social insurance rates,the difficulties faced by the sustainable development of the basic pension insurance fund for enterprise employees are the low level of fund management,the sharp decrease in fund income and the continuous increase in fund expenditure.The main problems are the lack of risk early warning mechanism,the common phenomenon of underpayment and arrears,the serious phenomenon of broken insurance,the low return on fund investment and the improvement of pension payment standards.The reason is that the reduction of social insurance premiums will inevitably lead to a decrease in fund income during the implementation process.However,due to the fact that Sichuan Province has not yet formed a good endowment insurance actuarial research system in terms of fund management,and the supervision and management system is not perfect,the handover After tax collection,there are loopholes in the supporting policies for tax collection and management to be optimized.Secondly,the tax authorities have not given full play to the advantages of collection,the current payment incentive policies have not been effective,and the narrow channels of fund investment income have led to a significant reduction in fund income.At the same time,in recent years,the aging process in Sichuan has been accelerating,retirees’ expectations for pensions have gradually increased,and the cost of pension insurance conversion is difficult to solve in the short term,which has also led to the continuous increase of fund expenditures.In order to promote the sustainable operation of the basic endowment insurance fund for employees of Sichuan enterprises,the paper puts forward suggestions for exploring the formation of a fund actuarial normalization mechanism,improving the fund supervision system,and accelerating the realization of the full responsibility collection of the tax department,in order to improve the level of refined management of funds;The“fee” and “tax” reform of old-age insurance,gradually increasing the minimum payment period,and enhancing the fund’s ability to maintain and increase the value of the fund will expand the scale of fund income;implement a scientific and reasonable progressive delayed retirement policy,continue to optimize the pension insurance benefit adjustment mechanism,and continue to plan The transfer of state-owned capital to enrich the social security fund and other methods to alleviate the pressure of fund payment will play a useful reference and reference role in promoting the realization of the sustainable development of the basic endowment insurance fund for enterprise employees and the establishment of a sustainable multi-level social security system.