Excuse me, about endowment insurance.

Old-age insurance is a social insurance system that provides material help to protect the basic needs of workers after they reach the retirement age stipulated by the state and quit the social labor field. Endowment insurance is the most important part of society.

The earliest social insurance for the elderly originated in France. 1669, France promulgated the "annuity code", which stipulated that old seafarers who could not continue to work at sea should be given pensions. Modern endowment insurance law first appeared in Germany. 1889 On May 24th, the German Parliament passed the Law on Social Insurance for Old Age Security, which came into effect on June 24th. 189 1, 1. After Germany, western countries have successively established pension insurance systems. Some developing countries, such as Singapore, Malaysia, India, Myanmar and Thailand, have also established different degrees of old-age insurance systems. The International Labour Conference has adopted some conventions and recommendations on old-age security.

After the founding of People's Republic of China (PRC), China established the old-age insurance system. The Regulations of People's Republic of China (PRC) on Labor Insurance (195 1) laid the foundation for the endowment insurance for enterprise employees in China. Since then, some adjustments have been made. After ten years of turmoil, the State Council has formulated many supplementary and revised provisions on endowment insurance, such as the Interim Measures of the State Council on Retirement and Resignation of Workers (adopted in principle at the second meeting of the Standing Committee of the Fifth NPC on May 24th, 1978). Since the mid-1980s, the old-age insurance system in China has entered a stage of reform. The State Council and its functional departments have issued or forwarded documents related to the reform of endowment insurance, such as the Notice of the Ministry of Labor on Strengthening the Collection and Management of Endowment Insurance Funds (1990 10 18).

At present, China's old-age insurance system is in the transition stage to a unified old-age insurance system for enterprise employees. Rural endowment insurance is still being explored. There are still many problems in old-age social insurance, and the old-age insurance system needs to be further improved.

First of all, the old-age insurance system in China can be divided into two subsystems: urban and rural. Through the following administrative regulations and rules, we can have a basic understanding of the current urban and rural endowment insurance system.

(A) the old-age insurance system for employees of urban enterprises

1. the State Council's decision on the reform of the endowment insurance system for enterprise employees.

Decision 199 1 on June 26th. There are 12 items in the decision, which stipulates: (1) The goal of the reform is to establish a system that combines basic old-age insurance with enterprise supplementary old-age insurance and employee personal savings old-age insurance. The reform of endowment insurance is entirely borne by the state and enterprises, by the state, enterprises and individuals, and by individual employees. (two) the basic old-age insurance fund is raised by the government according to the actual needs of paying fees and the affordability of enterprises and employees, and according to the principle of fixed income, slight balance and partial accumulation. (3) The basic old-age insurance premiums paid by enterprises and employees are recorded in the employee old-age insurance handbook. The individual payment standard of employees shall not exceed 3% of my standard salary at the beginning of the year. (IV) The basic old-age insurance premium paid by enterprises and individual employees shall be transferred to the "special account for old-age insurance fund" opened by social insurance institutions in the bank, which shall be used for special purposes, and no unit or individual may use it without authorization. (5) Local governments set up pension fund committees to guide and supervise the management of pension funds. (6) The state makes appropriate adjustments to the basic old-age pension according to the increase of the price index of the living expenses of urban residents and referring to the increase of the wages of on-the-job employees, and the required expenses are paid from the basic old-age insurance fund. (7) In areas where the basic old-age insurance fund has not been implemented at the provincial level, we should actively create conditions for the transition from the current cities and counties to the provincial level. Unless otherwise stipulated by the state, central enterprises shall participate in the overall planning of the region. (8) Supplementary endowment insurance for enterprises is established for employees by enterprises according to their own economic capacity, and the required expenses are extracted from the enterprise's own fund reward and welfare fund. Personal savings endowment insurance is voluntarily participated by employees according to their personal income. (9) This decision applies to enterprises owned by the whole people. Urban collective-owned enterprises can refer to the implementation; For Chinese employees of foreign-invested enterprises, employees of urban private enterprises and individual workers, we should also gradually establish an old-age insurance system. (10) The Ministry of Personnel and the Ministry of Civil Affairs are responsible for the reform of the endowment insurance system of state organs, institutions and rural areas (including township enterprises).

2 the State Council notice on deepening the reform of the old-age insurance system for enterprise employees

The notice was issued on March 1995, with a total of 1 1. The main contents of the notice are: (1) It is stipulated that the goal of the reform of the old-age insurance system for enterprise employees is to basically establish an old-age insurance system that meets the requirements of the socialist market economic system, applies to employees and individual workers of various enterprises in cities and towns, has multi-channel sources of funds, multi-level guarantee methods, combines social pooling with individual accounts, corresponds to rights and obligations, and socialized management and services. The basic old-age insurance should gradually realize the unified system, unified standards, unified management and unified adjustment and use of funds for all types of enterprises and employees. (2) It is clear that the principle of deepening the reform of enterprise employees' endowment insurance system is that the level of protection is compatible with the development level of social productive forces and the affordability of all aspects in China; Combination of social mutual assistance and self-protection; Combination of fairness and efficiency; Unified policy and legal management; Separation of administrative management and insurance fund management. (three) the provisions of the basic old-age insurance costs borne by enterprises and individuals, the implementation of social pooling and personal accounts, put forward two implementation measures, by the local self choice. (4) Implement a management system that separates social insurance management from fund management, and separates executive agencies from supervisory agencies.

According to the survey data provided by the research group of the Institute of Social Development of the State Planning Commission, except Xizang Autonomous Region, 29 provinces, autonomous regions and municipalities directly under the Central Government have formulated the reform plan of "combining unified accounting with unified accounting". Among them, seven provinces and cities of Shanghai, Jilin, Heilongjiang, Jiangxi, Henan, Yunnan and Qinghai chose the first implementation plan, and five provinces and cities of Beijing, Tianjin, Zhejiang, Hunan and Guangdong chose the second implementation plan, including Hubei, Hebei, Shaanxi, Shanxi, Inner Mongolia, Liaoning, Jiangsu, Anhui, Fujian, Shandong, Guangxi, Sichuan, Guizhou and Guangdong. Hainan practices a method with local characteristics.

The basic practice of the first scheme is that 16% of employees' personal wage income is credited to personal accounts, in which all employees' personal contributions are credited, and the rest is credited to enterprise contributions (including the part credited to 5% of local employees' average monthly salary), and the rest enters the social pooling fund after the enterprise contributions are credited to personal accounts. Personal accounts bear interest according to the rate of preservation of pension funds. The hedging rate is determined according to the resident deposit interest rate of the People's Bank of China and with reference to the local average wage growth rate in the previous year. When employees retire, the accumulated amount (principal and interest) in personal accounts is divided by 120, and the pension due is calculated and paid monthly.

The basic practice of the second scheme is that all or part of the personal account is included in the employee's personal contribution, and part of it is included in the enterprise's contribution. The rest of the individual and enterprise contributions recorded in personal accounts will enter the social pooling fund. After employees retire, their basic pension is calculated in three parts. The first part is personal account pension, which is obtained by dividing the amount stored in their personal accounts by 120. The second part is the contributory pension, which is calculated according to the length of the employee's payment salary and payment period, and the payment is calculated at 65438+ 0% of the employee's average salary every full year; The third part is social pension, which is calculated at 25% of the average social wage. With the increase of personal account pension year by year and the gradual decrease of contributory pension, the goal of combining personal account pension with social pension is finally realized.

The basic practice of the third scheme is that the personal account is recorded at about 1 1% of the employee's personal wage income. Among them, all employees' individual contributions are recorded, and the rest are recorded according to enterprise contributions. The rest of the enterprise payment is transferred to the personal account and then enters the social pooling fund. The monthly pension consists of two parts, one is social pension, and the standard is about 25% of the average salary of local employees; The other part is personal account pension, and the standard is 120 of the accumulated amount of personal account.

3. Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees.

Decision was made in July 1997, with a total of 10. On the basis of clarifying the objectives, tasks and basic principles of the reform of the old-age insurance system for enterprise employees, the Decision stipulates the relevant policy issues of a unified system.

(1) Key points about unified system.

The first is to unify the payment ratio of enterprises and individual employees. It is stipulated that the proportion of enterprise contributions shall generally not exceed 20% of the total wages of enterprises, and the specific proportion shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government; The proportion of individual contributions shall not be less than 4% of my contribution salary in 1997, and it shall increase by one percentage point every two years, and finally reach 8%.

The second is to unify the scale of personal accounts. It is stipulated that each employee shall set up a personal account for basic old-age insurance according to 1 1% of his paid salary, and all the personal contributions shall be credited to the personal account, and the rest shall be credited to the enterprise contributions. With the increase in the proportion of individual contributions, the share of enterprises should be reduced to 3%. Personal account savings can be calculated at preferential interest rates. When employees are transferred, all personal accounts will be transferred. When an employee or retiree dies, the individual contributions in the individual account can be inherited.

The third is to unify the basic pension calculation and payment methods. It is stipulated that basic pension includes basic pension and personal account pension. The monthly standard of basic pension is 20% of the average monthly salary of employees in the province, autonomous region, municipality directly under the Central Government or prefecture (city), and the monthly standard of personal account pension is the amount of personal account divided by 120. In order to achieve a smooth transition, a transitional pension has been stipulated for "middle-aged people" (who joined the work before the implementation of this decision and retired after the implementation, and the cumulative years of individual contributions and deemed contributions reached 15 years).

(2) Expand the coverage of the basic old-age insurance system for enterprise employees.

The decision emphasizes that the coverage of old-age insurance should be further expanded, and the basic old-age insurance system should be gradually extended to all enterprises and their employees in cities and towns. Individual workers in cities and towns should also gradually implement the basic old-age insurance system, and their payment ratio and treatment level shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government with reference to the spirit of this decision. In addition, the implementation of enterprise management institutions, in principle, in accordance with the enterprise pension insurance system.

(3) Improve the multi-level endowment insurance system.

Establishing a multi-level pension insurance system is not only in line with China's international practice, but also a wise choice based on summarizing the practice of pension insurance in various countries. While emphasizing the principle that basic old-age insurance can only guarantee the basic livelihood of retirees, the Decision encourages all regions and relevant departments to vigorously develop supplementary old-age insurance for enterprises under the guidance of national policies, and at the same time give play to the supplementary role of commercial insurance.

(4) Gradually improve the overall level of endowment insurance.

The "Decision" proposes that in order to help improve the overall level of the basic old-age insurance fund and strengthen macro-control, it is necessary to gradually transition from county-level overall planning to provincial or provincial-authorized regional overall planning. After the national provincial-level overall planning is basically realized, the enterprises originally approved by the relevant departments and units in the State Council will participate in the social overall planning in this region.

(5) On improving the service level of endowment insurance management.

The "Decision" requires that the regulations on the management of endowment insurance funds for enterprise employees be formulated and the management of endowment insurance funds be strengthened. The basic old-age insurance fund shall be managed by two lines of revenue and expenditure, which shall be used exclusively for employee old-age insurance, and misappropriation and extravagance are strictly prohibited. Except for the two-month payment, the fund balance should be fully purchased and deposited in a special account, and investment in other financial and commercial undertakings is strictly prohibited. It is necessary to establish and improve the socialization level of social insurance fund management services, change the pensions currently issued by enterprises into socialized distribution as soon as possible, actively create conditions to gradually shift the management services of enterprise retirees to society, and reduce the social affairs burden of enterprises. Social insurance institutions at all levels will further strengthen fund construction, improve and perfect service and management, constantly improve work efficiency and service quality, and promote the reform of the old-age insurance system.

(B) the rural old-age insurance system

1. Basic scheme of rural social endowment insurance at county level (for Trial Implementation).

The plan was issued by the Ministry of Civil Affairs on June 5438+0992 and June 5438+1 October 3, with seven contents: (1) Guiding ideology and basic principles. The establishment of rural social endowment insurance system should proceed from the reality of rural areas in China and aim at ensuring the basic livelihood of the elderly; Adhere to the principle of giving priority to individual contributions, supplemented by collective subsidies, and the state gives policy support; Adhere to self-help, supplemented by mutual assistance; Adhere to the combination of social pension insurance and family pension; Adhere to the integration direction of social endowment insurance system for rural farmers, migrant workers, businessmen and other personnel. (2) the insured and the age of paying and receiving insurance premiums. The insurance target is the rural population with non-urban household registration and the country does not supply commodity grain; The age of paying insurance premiums is 20 to 60, regardless of gender and occupation. The age of receiving old-age insurance is generally after 60. (3) Raising insurance funds. On the basis of individual contributions, the collective can give appropriate subsidies according to its own economic situation (including national profits), which are accounted for separately in the name of individuals; The same insured unit, the insured object equally enjoy collective subsidies; Individual contributions and enterprise subsidies of employees of township enterprises shall be recorded in individual names respectively, and individual accounts of employees shall be established. The proportion of enterprise subsidies can be decided by local governments or enterprises according to the situation. The collective subsidies of enterprises to employees and other personnel shall be paid before tax according to a certain proportion of the total wages. (4) payment standard, payment and change. The monthly payment standard is set at 10 grade (2 to 20 yuan) for different regions, towns, villages, enterprises and policyholders to choose; Old-age insurance premiums can be paid or paid in advance; Individuals and collectives can adjust the payment grade according to the increase or decrease of income and with the approval of the social endowment insurance management department; If an individual or collective is unable to pay the endowment insurance premium for some reason, the payment may be suspended upon approval; If the applicant dies during the payment period, the individual shall pay all the principal and interest and return it to his legal heir or designated beneficiary; Pensions are paid after the age of 60, and the payment standards are determined according to the payment standards and years. (5) Fund management and preservation and appreciation. The fund is managed on a county basis. Maintaining and increasing value mainly means buying high-interest bonds issued by the state finance and depositing them in banks, which are not directly used for investment. (6) Legislation, organization, management and funds. According to the basic plan, the county (city) government formulated the Interim Measures for the Administration of Rural Social Endowment Insurance; People's governments at or above the county level shall set up rural social endowment insurance fund management committees; County (city) set up rural social endowment insurance management office (under the Civil Affairs Bureau), which is a non-profit institution to handle the specific business of rural social endowment insurance and manage the endowment insurance fund; According to the filing of personal accounts, village (enterprise), township and county management shall be implemented. (7) Straighten out the relationship and properly handle the connection with some existing ways of providing for the aged.

2. Measures for endowment insurance for employees of township enterprises

The measures were issued by the Ministry of Agriculture on June 26th, 1992, 165438, with 7 chapters and 26 articles in total. The main contents are as follows: (1) The scope of application of these Measures is employees of township (including town) enterprises and village (including villagers' groups) enterprises. Conditional households (including farmers' cooperation) run enterprises and households (including individual and private enterprises) run enterprise employees, and endowment insurance for personnel of township enterprise management institutions (enterprise management committees, enterprise offices, industrial companies, agriculture, industry and commerce companies, etc.). ) can be implemented by reference. (2) The employee pension insurance premium consists of the following parts: it is extracted according to a certain proportion of the total wages of the registered employees of the enterprise and included in the production and operation costs of the enterprise; Extract from the enterprise welfare fund according to a certain proportion; According to a certain proportion of the employee's personal salary. (3) The insurance period includes the payment period and the collection period. Payment period from the date of first payment of endowment insurance premium to the month when employees are approved to retire; The collection period begins in the month after retirement is approved and ends when the employee dies. (4) Employees' pensions shall be collected and paid by enterprises from insurance institutions. If a retired employee dies after receiving a pension for less than the prescribed period, the part of the pension for less than the prescribed period shall be received by the enterprise in one lump sum and sent to its legal heir, or directly sent to its legal heir by the insurance institution. (5) the administrative departments of township enterprises at all levels should strengthen the organization and leadership of employee pension insurance.

Second, China's social endowment insurance system is still in the establishment stage, and the current endowment insurance system is not perfect, and there are still many problems in the implementation process. The government and theoretical circles have summarized and analyzed these problems.

The Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees points out: "In recent years, all regions and relevant departments have formulated a reform plan for the old-age insurance system combining social pooling with individual accounts in accordance with the requirements of the Notice of the State Council on Deepening the Reform of the Old-age Insurance System for Enterprise Employees (Guo Fa [1995] No.6), and established individual accounts for the basic old-age insurance for employees, which has promoted the formation of a new mechanism for old-age insurance. However, because this reform is still in the pilot stage, there are still some problems such as the disunity of the basic old-age insurance system, the heavy burden on enterprises, the low level of overall planning and the imperfect management system. In accordance with the goals and principles set by the CPC Central Committee and the State Council, we should further accelerate reform, establish a unified basic old-age insurance system for enterprise employees, and promote healthy economic and social development. "

The State Council's leading comrades also pointed out some problems in the process of deepening reform at the national conference on unifying the basic old-age insurance system for enterprise employees, such as: the parallel of various old-age insurance methods, which brought many difficulties to management; The gap in the level of basic old-age insurance is too large, and there is a phenomenon of comparison and treatment level; It is difficult to guarantee the basic livelihood of enterprise retirees in a few areas and funds with low overall planning level, weak adjustment ability and poor economic benefits; Personal payment is slow, and the function of personal account is not fully reflected; The state regulations on fund management have not been seriously implemented, and the problem of misappropriation and diversion of endowment insurance funds is more serious.

The research report "China: Old-age Insurance System" compiled by the World Bank's representative office in China points out that there are six main problems in China's current old-age insurance system: First, old-age insurance, social welfare and enterprise management cannot be separated, and enterprises still bear a lot of responsibilities for their retired employees; Second, different enterprises in the same industry may pay rates ranging from 20% to 40% because they are in different provinces, which is tantamount to charging different sales or value-added tax for the same product, and has not created a stage for fair competition for enterprises; Third, the current system divides the whole country into several municipal-level co-ordination units, which makes it difficult to transfer the retirement benefits of workers and hinders the flow of labor; Fourthly, because almost all the endowment insurance premiums are used to pay the current pension, the interest paid to the surplus of endowment insurance premiums is also nominal. Most of the personal accounts established under the current system are empty accounts, and there are almost no actual assets in the accounts. Such empty accounts simply can't reach the goal of endowment insurance fund accumulation; Fifth, the existing system requires that 80% of the savings of endowment insurance be used to buy national debt or deposited in banks. Because the interest rate is lower than the inflation rate in recent years, the savings of endowment insurance are actually losing purchasing power. At the same time, some local governments have actually lost their purchasing power by using the self-management power of pension funds. At the same time, some local governments use the independent management right of pension fund savings to invest this savings in local projects, resulting in inefficient allocation of funds. Sixth, due to the current empty account system, domestic infrastructure and other long-term high-yield investments lack capital accumulation and lose the opportunity to adjust the investment structure.

To sum up, as far as the problems existing in China's old-age insurance system are concerned, they are mainly reflected in the following aspects: (1) the system is not unified; (2) The coverage is too small; (3) The overall planning level is low; (4) Unbalanced cost burden; (5) Personal account "empty account"; (6) Difficulties in maintaining and increasing the value of funds; (7) funds are misappropriated; (8) The management system is not smooth; (9) Increased management costs; (10) The management service level is not high.

Three, to solve the above problems in China's old-age insurance, both legal and non-legal means are needed. Under the socialist market economic system, legal measures are the basic means to solve the problem of endowment insurance. We believe that we can seek legal countermeasures from the aspects of legislation, planning, law enforcement and publicity, education and service.

(A) to strengthen the legislation of endowment insurance

At present, China's old-age insurance system is still in the stage of reform, and the policy documents issued are still at the level of "decision", "notice" and some regulations. After the implementation and execution of the above-mentioned documents have achieved certain results, a higher-level normative document must be formulated. We think there are three legislative structure models to choose from: the first is "social security law (or basic law of social security)+social insurance law+pension insurance regulations+supporting pension insurance regulations+local pension insurance regulations"; The second is "social insurance law+endowment insurance regulations+supporting endowment insurance regulations+local endowment insurance regulations"; The third is "social security law+endowment insurance regulations+supporting endowment insurance regulations+local endowment insurance regulations". In addition, the rural social insurance law or the rural endowment insurance regulations and corresponding supporting regulations should be specially formulated to establish the rural endowment insurance system.

Future endowment insurance legislation should absorb the successful experience of reform in recent years.

1. On the principle of endowment insurance legislation, the following principles should be clearly affirmed: (1) The principle that the level of endowment insurance adapts to the development of social productive forces in China. The high standard of welfare implemented by western welfare countries has brought many negative effects, which China should take as a warning. The high replacement rate of China's basic old-age insurance has many side effects, and it is necessary to gradually reduce the replacement rate with the improvement of wage level and old-age insurance structure. (2) The principle of combining social mutual assistance with self-protection. As individuals in a market economy society, they should have a strong sense of self-protection and should not rely too much on the state and society. The social security system should generally be limited to ensuring the basic living conditions of social members. The social security system itself should be multi-level to meet the needs of different social members. (3) The principle of correspondence between rights and obligations. According to international practice and insurance principle, those who enjoy the protection treatment must be insured before they benefit. Do your duty first, then enjoy your rights. (4) The principle of combining fairness with efficiency. Endowment insurance has the function of income redistribution within a certain range, and it is possible for low-income people to enjoy the social average basic living treatment through this mechanism, which embodies the principle of fairness. The practice of establishing individual accounts according to individual contributions and differentiating pension insurance benefits after retirement embodies the efficiency principle of encouraging people's enthusiasm for work. The combination of social pooling and personal accounts can best reflect the principle of combining fairness and efficiency. (5) The principle of separating administrative management from fund management. This principle is the requirement of government system reform and social security development.

2. In the object and scope of endowment insurance, the coverage of endowment insurance should be further expanded. Under the objective conditions that the dual structure of urban and rural areas in China has not been broken, the old-age insurance system for urban residents and the old-age insurance system for rural residents are established respectively. The old-age insurance system for urban residents should cover all residents who fulfill their payment obligations; The old-age insurance system for rural residents should also gradually promote coverage.

3 in the endowment insurance fund raising, according to the affordability of the state, enterprises and employees, carefully calculate and determine the payment ratio, and strictly implement it.

4. In the aspect of maintaining and increasing the value of the endowment insurance fund, we should not only operate steadily, but also actively explore. It is necessary to clarify the investment methods and principles of social insurance funds.

5. With regard to the treatment and payment of the endowment insurance fund, it is necessary to clarify the conditions, standards and methods of payment, and at the same time clarify the legal mechanism for the normal adjustment of the basic pension.

6. In the old-age insurance management system, it is necessary to clarify the authority of decision-making, executing agencies and hierarchical management, and solve the problem of unclear responsibilities and unclear division of labor among different departments and levels.

(B) to strengthen the old-age insurance planning

We believe that the pension insurance in China should be planned as a whole from the following three angles:

1. Overall planning and separate design of urban and rural endowment insurance system

The gap between urban and rural areas in China is still very large, but it should be gradually narrowed in the process of modernization. If the rural areas are completely ignored in social security, it will undoubtedly aggravate the gap between urban and rural areas. In the process of urbanization, the connection between urban and rural areas will be further deepened, and the trend of urban-rural integration is also developing. There should be room for the social security system of urban-rural integration in the future. Considering the objective reality, the urban and rural endowment insurance system should be designed separately.

2 the basic old-age insurance for urban enterprise employees, supplementary old-age insurance for enterprises and personal savings old-age insurance shall be uniformly planned.

The basic old-age insurance can only guarantee the basic life of retirees. Supplementary endowment insurance for enterprises can reflect the principle of distribution according to work and the differences in regional development level and economic benefits of enterprises. Personal savings endowment insurance is also an important part of endowment insurance. The combination of the three makes the old-age insurance system in China more consolidated.

3. Coordinate the overall level of the basic old-age insurance fund.

The Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees puts forward the goal of "making a gradual transition from county-level overall planning to provincial-level or provincial-authorized regional overall planning", and the leading comrades of the State Council proposed to complete the integration of the unified system within 1998 at the latest. Does the overall planning of China's endowment insurance fund meet the provincial overall planning? We believe that provincial overall planning is still a regional overall planning, not a complete social security system. We should consider the national overall planning of pension funds and the relationship between the central and local governments in the national overall planning.

4. According to the characteristics of China's population aging process, rationally plan the old-age insurance system.

Du Peng's "Research on the Aging Process of China Population" points out that the age structure of China population is rapidly aging. In the next 30 years, the type of age structure will change from adult type to old type, and then develop to a high degree of aging. In the future, the changing process of population age structure in China can be divided into three stages: (1) 1990 -2003, the population will change from the adult type to the elderly type, and the proportion of people over 60 will increase from 8.6% in 1990 to15%; (2) From 2003 to 2020, it will become a typical elderly population, and the proportion of the elderly population aged 60 and above will rise from 10. 15% to15.55%; (3) From 2020 to 2050, the degree of population aging will increase sharply, and the proportion of elderly people aged 60 and above will rise to 27.43%.

Related to the aging of the population age structure, the total dependency ratio and the elderly dependency ratio in China will change greatly in the next few decades. From the future development trend, the dependency ratio of children continues to decline, and the dependency ratio of the elderly population increases rapidly. From 2000 to 20 10, due to the decrease of child dependency ratio, the dependency ratio of the total population in China will reach the lowest point, and will start to rise after 20 10. It is predicted that the dependency ratio will rise from 46.65% in 20 10 to 70% in 2040 (and may rise to 76.80% in 2050). During 20 10 -2050, the dependency ratio of children is basically stable, and the dependency ratio of the elderly population is accelerating. The change of the total dependency ratio is mainly affected by the increase of the dependency ratio of the elderly population. The elderly population has become the main dependent population of society. It is estimated that the dependency ratio of the elderly population will increase from 15.60% in 2000 to 23.77% in 2020, 36.54% in 2030, 42.70% in 2040 and 48.49% in 2050. The change of the dependency ratio of the elderly has a far greater impact on the social economy than the change of the dependency ratio of children. The main living expenses of children are basically paid by families, while the basic living needs of the elderly are increasingly met by the social security system.

Around 20 10, China has the lowest dependency ratio and the lightest burden on the working population. We should make full use of this favorable opportunity with the largest working population and the lowest total dependency ratio, vigorously develop the economy, establish and improve various social security measures (especially endowment insurance), and lay a solid material foundation for the upcoming highly aging society.

We believe that the process of China's population aging and the predicted results of the total population support rate and the elderly population support rate should be taken as an important basis for formulating the overall plan for old-age security. We should start planning the development plan of social security in China as soon as possible (including the planning of endowment insurance).

(3) Strictly implement the laws and policies on endowment insurance.

Without the legal system, it is difficult to establish and improve the social security system. If we don't act in strict accordance with the law, it is easy to leave serious problems in the matter of endowment insurance, which is related to the national economy and people's livelihood. The legislation of endowment insurance should stipulate the legal liability for the following illegal acts: (1) individuals fail to pay endowment insurance premiums within the time limit; (two) the enterprise fails to pay the old-age insurance premium; (three) the old-age insurance fund agency fails to pay the old-age insurance benefits within the time limit; (four) the endowment insurance fund agency fails to use the fund according to law; (five) the staff of the endowment insurance fund agency or other relevant personnel misappropriate or embezzle the fund; (6) the individual defrauds the pension insurance benefits; (7) The staff of the endowment insurance department neglects their duties or commits other illegal and criminal acts.

(four) to strengthen the publicity and consultation of endowment insurance laws and regulations.

Old-age insurance laws and policies are closely related to the actual interests of the broad masses of the people, but a considerable number of people do not understand its specific content, and their understanding of its importance and necessity is not enough. Through organized publicity and education, we will further improve the participation and self-awareness of the vast number of social security objects, and make the legal system of endowment insurance deeply rooted in the hearts of the people. At the same time, it is necessary to organize special consulting services on the legal knowledge of endowment insurance to solve the confusion of the vast number of security objects.

Strengthen the training of social security legal professionals.

Establish comprehensive social security research institutions or specialized social security research institutions, strengthen social security legislation and law enforcement research, publish and distribute monographs with higher quality, train social security talents at different levels in colleges and universities (including social security legal talents), and reserve necessary senior talents for the rapidly rising security cause.

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