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
目的:分析城乡居民医保整合对农村中老年人心理健康的影响及作用机制,为政策制定提供参考。方法:使用中国健康与养老追踪调查(China Health and Retirement Longitudinal Study, CHARLS)2011年、2013年、2015年和2018年四期面板数据,运...目的:分析城乡居民医保整合对农村中老年人心理健康的影响及作用机制,为政策制定提供参考。方法:使用中国健康与养老追踪调查(China Health and Retirement Longitudinal Study, CHARLS)2011年、2013年、2015年和2018年四期面板数据,运用多期双重差分法评估城乡居民医保整合对农村中老年人心理健康的影响,同时分析性别、慢性病和地区异质性,并进一步检验功能受限和劳动参与的中介效应。结果:城乡居民医保整合可以改善农村中老年人心理健康(P<0.01),对男性、西部地区农村中老年人有更显著的作用,但是在是否患有慢性病方面没有存在差异。城乡居民医保整合可能通过功能受限、劳动参与对农村中老年人的心理健康产生影响。结论:城乡居民医保政策可能对农村中老年人的心理健康产生影响,政府应关注城乡居民医保政策在心理健康方面的效益,在政策制定中充分考虑不同特征农村中老年人的差异,提高统筹层次,强化区域间协同。展开更多
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.
文摘目的:分析城乡居民医保整合对农村中老年人心理健康的影响及作用机制,为政策制定提供参考。方法:使用中国健康与养老追踪调查(China Health and Retirement Longitudinal Study, CHARLS)2011年、2013年、2015年和2018年四期面板数据,运用多期双重差分法评估城乡居民医保整合对农村中老年人心理健康的影响,同时分析性别、慢性病和地区异质性,并进一步检验功能受限和劳动参与的中介效应。结果:城乡居民医保整合可以改善农村中老年人心理健康(P<0.01),对男性、西部地区农村中老年人有更显著的作用,但是在是否患有慢性病方面没有存在差异。城乡居民医保整合可能通过功能受限、劳动参与对农村中老年人的心理健康产生影响。结论:城乡居民医保政策可能对农村中老年人的心理健康产生影响,政府应关注城乡居民医保政策在心理健康方面的效益,在政策制定中充分考虑不同特征农村中老年人的差异,提高统筹层次,强化区域间协同。