Nowadays, the disparity of the basic pension in local regions of China can be described as follows: the low level of the unification of the basic pension systems, the large disparity of the level of the basic pension,...Nowadays, the disparity of the basic pension in local regions of China can be described as follows: the low level of the unification of the basic pension systems, the large disparity of the level of the basic pension, and unfairness of the enterprises’ payment for the basic pension in different local regions in China. These have already brought many negative influences, which have greatly held back the development of the society and national economy. We should build the basic pension system in all local regions of China as a whole, which can cover all people and decrease the disparity in different local regions in China.展开更多
That is a global issue to preserve and increase the value of pension funds, also has caused widespread concern of the governments around the world. China＇s basic pension funds are also facing the severe problem. In t...That is a global issue to preserve and increase the value of pension funds, also has caused widespread concern of the governments around the world. China＇s basic pension funds are also facing the severe problem. In this background, The State Council issued ＂the Measures for the Administration of Investment in Basic Pension Insurance Funds＂, Basic Pension Funds into Capital Markers finally＂ have laws to go by ＂. To explore the basic pension funds into the market has a realistic social significance. Based on the SWOT analysis method, make a detailed analysis of the pension market from four aspects, put forward some views and hope that these opinions can provide reference for the sustainable development of China＇s basic pension fund system.展开更多
At present, the overall low level of pensions, chaotic management, regardless of the central and local powers, capital depreciation of greater risk. Plus various regions of pension imbalances, leading to a pension ＂e...At present, the overall low level of pensions, chaotic management, regardless of the central and local powers, capital depreciation of greater risk. Plus various regions of pension imbalances, leading to a pension ＂empty accounts＂ has become increasingly prominent. Therefore, to achieve the basic pension national urban, it is an effective measure to deal with these problems. Manpower is a systematic project, implementation may face difficulties. Therefore, the need to coordinate all aspects of the relationship, select the appropriate time to reform, optimize the overall path, and improve related measures is to ensure the smooth implementation of integrated basis.展开更多
Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insur...Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.展开更多
To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.Th...To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.The results reveal the following:(i)Without policy intervention,the CUEBPIF would face a deficit in 2027 and a cumulative shortfall of RMB207.44 trillion by 2050,and the proportion of fiscal subsidies for the CUEBPIF in the total fiscal expenditure would increase to 12.86 percent in 2050.(i)Based on a delayed retirement policy,the transfer of 10 percent of state-owned capital can delay the onset of the fund deficit by 6 years,and the accumulated shortfall in 2050 would fall to RMB39.42 trillion,and the proportion of fiscal subsidies would decrease by I1.77 percentage points.(ii)The state-owned capital transfer policy can improve the sustainability of the CUEBPIF and reduce the burden of enterprise social security contributions when the transfer ratio increases to 20 percent.展开更多
According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China＇ s rural pension repl...According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China＇ s rural pension replacement rate level of demand is calculated. The financial revenue scale autoregressive model predicted 2010-2020, the scale of fiscal revenue, with Pratt ＆ Whitney type total pension should be of basic pension and substitution rate level of demand for pension accounts for fiscal revenue proportion of the international experience of fiscal income of 5% were measured and evaluated. The current basic pension in the short term to improve the life of the rural elderly has an important role, but the long-term need to continue to increase, should optimize the structure of fiscal expenditure.展开更多
文摘Nowadays, the disparity of the basic pension in local regions of China can be described as follows: the low level of the unification of the basic pension systems, the large disparity of the level of the basic pension, and unfairness of the enterprises’ payment for the basic pension in different local regions in China. These have already brought many negative influences, which have greatly held back the development of the society and national economy. We should build the basic pension system in all local regions of China as a whole, which can cover all people and decrease the disparity in different local regions in China.
文摘That is a global issue to preserve and increase the value of pension funds, also has caused widespread concern of the governments around the world. China＇s basic pension funds are also facing the severe problem. In this background, The State Council issued ＂the Measures for the Administration of Investment in Basic Pension Insurance Funds＂, Basic Pension Funds into Capital Markers finally＂ have laws to go by ＂. To explore the basic pension funds into the market has a realistic social significance. Based on the SWOT analysis method, make a detailed analysis of the pension market from four aspects, put forward some views and hope that these opinions can provide reference for the sustainable development of China＇s basic pension fund system.
文摘At present, the overall low level of pensions, chaotic management, regardless of the central and local powers, capital depreciation of greater risk. Plus various regions of pension imbalances, leading to a pension ＂empty accounts＂ has become increasingly prominent. Therefore, to achieve the basic pension national urban, it is an effective measure to deal with these problems. Manpower is a systematic project, implementation may face difficulties. Therefore, the need to coordinate all aspects of the relationship, select the appropriate time to reform, optimize the overall path, and improve related measures is to ensure the smooth implementation of integrated basis.
文摘Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.
基金supported financially by the National Social ScienceFund of China(No.21CZZ028).
文摘To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.The results reveal the following:(i)Without policy intervention,the CUEBPIF would face a deficit in 2027 and a cumulative shortfall of RMB207.44 trillion by 2050,and the proportion of fiscal subsidies for the CUEBPIF in the total fiscal expenditure would increase to 12.86 percent in 2050.(i)Based on a delayed retirement policy,the transfer of 10 percent of state-owned capital can delay the onset of the fund deficit by 6 years,and the accumulated shortfall in 2050 would fall to RMB39.42 trillion,and the proportion of fiscal subsidies would decrease by I1.77 percentage points.(ii)The state-owned capital transfer policy can improve the sustainability of the CUEBPIF and reduce the burden of enterprise social security contributions when the transfer ratio increases to 20 percent.
文摘According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China＇ s rural pension replacement rate level of demand is calculated. The financial revenue scale autoregressive model predicted 2010-2020, the scale of fiscal revenue, with Pratt ＆ Whitney type total pension should be of basic pension and substitution rate level of demand for pension accounts for fiscal revenue proportion of the international experience of fiscal income of 5% were measured and evaluated. The current basic pension in the short term to improve the life of the rural elderly has an important role, but the long-term need to continue to increase, should optimize the structure of fiscal expenditure.
