Deferred Liabilities And Cost Of Human Resources For The Aged And The Aged

Due to the fact that workers' old-age security is difficult to guarantee, it is pointed out that the existing pension fund system has some problems, and new solutions are urgently needed to ensure the normal operation of the workers' pension insurance and even the whole social security system, so as to ensure the smooth progress of the reform of state-owned enterprises and the whole social and economic system.

Where is the fundamental way out of the current difficulties faced by workers in social security?

First, there is a fundamental defect in the current endowment insurance system. The reasonable solution to the old age security problem is to establish the effective social security system, promote the strategic reorganization of the state-owned economy, and ensure the normal operation of our socialist market economic system.

The old-age security for the old workers is a historical system of debt and practical difficulties, involving the institutional orientation of fairness and efficiency, as well as the political, economic and social problems of social stability.

Over the years, both political and academic circles have been exploring many aspects, and many policies and articles have been published.

For example, in March 1995, the notice issued by the State Council on deepening the reform of the pension insurance system for enterprise employees (referred to as the "95 plan"), in August 1997, promulgated the two plan of the State Council's decision on the establishment of a unified basic old-age insurance system for enterprise employees (referred to as the "97 plan").

These two schemes are in essence the pay as they go system. They all try to solve the problem of burden shifting by expanding the coverage and solving the problem of pension funds through the current fees.

Compared with the 95 plan, although the 97 plan has made progress, its essence is only to postpone the time of crisis.

According to the current 97 plan, we can continue to carry out the old pension fund, which will not solve the problem of pension funds.

In fact, the crisis has gradually occurred in some areas. It is partly because of the expansion of the overall planning, the increase in the rate of payment and the retirement of the personal account pension under the new scheme, partly covering up the pension deficit crisis.

But there is a limit to the increase in the rate of payment. That is, once the rate of payment exceeds the affordability of the payment enterprise, the enterprise will refuse to pay in various ways or is unable to pay, or the business will be closed down (the tax burden is too heavy to cause the business to be unprofitable). The expansion of the overall planning is limited, and the enlargement of the overall planning can increase the pension source while the pension fund's corresponding pension obligations and responsibilities are also increasing.

If the insurance fund that should be accumulated after the expansion of the overall coverage and the corresponding increase of the insurance obligations and responsibilities are borrowed, there is no sufficient and timely source of funds to supplement the deficit. When the loan is due, when the employees of the "Insured" enterprises retire to get the old age insurance money, there will undoubtedly be a comprehensive insurance crisis because the deficit can not be paid.

Therefore, according to the existing benefit baseline system, it is impossible to establish and maintain long-term pension in terms of legal principle, the actual affordability of enterprises, and the inevitable trend of capital supply and demand in the actual operation process.

The only way to solve the problem is to solve the problem of compensation for the hidden liabilities of the old employees in accordance with the guideline of establishing the benchmark system of personal accounts in the third Plenary Session of the 14th CPC Central Committee.

That is to say, the state should repay the pension funds (including medical insurance, etc.) that the old workers own and have basically deposited into the stock of state-owned assets.

From the most direct debt relationship, the burden of the state is to decompose the relevant part value from the stock assets, repay the historical debts that it has to repay, fill the historical vacancies of the old workers' pension, and can not hope to pfer debts by expanding the overall planning level or raising the rate of payment.

Otherwise, the most immediate consequence is that the enterprise will lose its vitality and development momentum, and restrain the healthy development of the social economy, which will lead to serious social problems.

In September 1998, the Guangdong provincial social endowment insurance Ordinance, which was deliberated and adopted by the five session of the Guangdong Provincial People's Congress, stipulates that: "not to participate in the old-age insurance will deduct the business license. The biggest feature of it is to expand the coverage of social endowment insurance" 1998/09/19 "Guangzhou Daily". At the beginning of this year, Guangzhou, "to strengthen the implementation of government decrees, cooperate with the social security and industry and commerce departments", and do not apply for the annual inspection of industrial and commercial enterprises that do not participate in insurance, (Guangzhou daily 1999/01/09A4) and so on, is a necessary emergency strategy at present.

Because its most obvious role at present is to postpone the supply and demand crisis of pension funds and solve the urgent need of pension funds.

However, while alleviating the current fund crisis, facing the fundamental defects of the executive system, it even lurks and exposing the crisis. We should start with perfecting the system as soon as possible and fundamentally solve the problem of fund gap faced by the pension fund system change.

Two, concerning the repayment of historical debts of old workers' pension, we should fundamentally solve the funding gap formed by the pformation of the pension fund system, which naturally involves how to repay the historical debt problem of the old employees' pension.

Under the long-term planned economy system in China, the labor wage system with high employment, low monetary wages and relatively high physical welfare and equalitarianism welfare is practiced.

Under this special labor wage system, the low level of monetary wages in the current period does not basically include the wage cost of the employees themselves, but the cost of child rearing as part of the wages of the employees is mainly distributed according to the plan of the "head" owned by the employees' families at that time, such as the living materials such as food and clothing used by the government at a low price.

Therefore, the old workers' history to cope with the unpaid part (not all) pension wages, at that time, in order to increase the state profit or tax revenue or reduce the budget expenditure, and thus converted to the stock of state-owned assets, the state is obliged to undertake this part of the pension pay liability repayment obligations.

However, due to the display of "socialist superiority", the implementation of the "full employment" of the national plan (this kind of full employment is a policy maintained at the expense of "household barrier" and "planned employment system" and other means of administrative means exclusion and sacrifice of non town labor employment competition rights), has also brought about all kinds of reasons, such as macro-economic errors and political movement impact of the whole country's urban and rural workers and farmers. China's long-term overall productivity level is low, especially the per capita labor productivity is even lower. Most of the time, the workers and their families are not easy to maintain.

These are historical conditions that should be taken into account in calculating the debt burden of old age workers.

According to the world bank organization's experts at home and abroad, by the end of 1994, according to the 1994 price, the total amount of implicit pension debt of our old employees, including retired and active employees, amounted to 19170 billion yuan, and 1 of them should be compensated by the state.

In the past long term planned economy, many living materials of urban residents, including workers and children, were mainly supplied by the state according to population plan, the price of ticket only (generally lower than the market price or even lower than the cost of commodities), and the investment in education was basically the state's allocation of public financial resources on demand.

This makes employees more children and more enjoyment.

This is the institutional arrangement under the long term planned economy of new China. It is an objective historical legal principle. In our current law, children have the obligation to foster their parents. This is the "jurisprudence" of the modern relationship between parents and children in China. (from the perspective of state institutional "law", it is argued that the cost of old-age pension should be borne by the state entirely, while at the same time, it is advocated that the state should not bear the burden of economic responsibility for the past pension liabilities of the past 3.

From the perspective of Chinese traditional history, moral ethics and family economic pattern, China's long term commodity economy is underdeveloped, and its social productivity level is low. The economic tradition, moral concepts and social habits of "foster children" are dominant. It is a family pattern of "Nurturing".

The new China, established in the semi feudal and semi colonial old China, has reformed the social and political and economic systems. However, the essence of family support has not been fundamentally negated. It has only changed the old family pension system of the previous family into a mixed family pension system that combines small families with big families.

To make the hooks and rascal hooked, protect the royal family and send the children to sleep. Therefore, we are analyzing the labor force under the planned economy in China.

(/P>)? We can see that, regardless of the legal principle or moral ethics, as the old worker's children, they have the responsibility and obligation to share the historical pension liabilities formed under the planned economic system, but they can not be totally shirk to the state, and they will be contracted out by the public and financial resources of the society.

In essence, the beneficiary benchmark system of pay as you go payment is changed to a savings contribution standard system; the state assumes and supplements most of the historical debts of the pension fund for the old workers, and the children of the workers share some of their parents' obligations for the elderly; a fair arrangement of the pension fund provided by the old workers is provided by the state; that is, the old employees who are mainly aged due to unreasonable economic disparity caused by the unreasonable design of the system, between industries and units, between early retirement and late retirement, and to enjoy more or less welfare housing (welfare housing is essentially part of the labor wage component, and the workers' pension includes housing charges). Therefore, we must step out of the predicament that we are facing at present.

Because the state finance under the long-term planned economy is "big pot" and "whole country chess", the state concentrates on the staff employment plan, the "necessary social deduction" for their labor and wages, and the accumulation of industrial and agricultural income. The overall allocation of investment is a deferred liability for the old age wage of the workers who basically have the assets stock in the country.

Three, old age deferred liabilities and human resources costs. The implicit pension liabilities of the old employees' pension funds (including housing and medical insurance expenses) are also known as old-age deferred liabilities. In addition to the national overall implementation of the overall co-ordination (but we think the possibility of such a practice is very small, at most part of the overall plan), otherwise, according to the existing national policies, the wage cost of the latter labor force will be used.

It will have many impacts on normal labor mobility and fair competition in the labor market in the future. It also involves the authenticity and rationality of human resource cost accounting.

Firstly, the most direct impact is the deferred debt problem of staff housing wages.

In the period of welfare allocation before the implementation of monetary allocation, a worker pferred to another unit, his welfare housing distribution right was pferred to the new work unit in general, and the former housing welfare wages and liabilities were pferred from the past units to the new work list. After the reform of the monetization housing system, the old workers who did not choose and enjoyed the welfare housing distribution, and the housing cost that they paid for the labor wages in the past, were obviously pferred to the wage cost of the latter party.

Only the old workers who enjoy and choose the real welfare housing distribution system do not have this implicit pfer cost.

Because housing costs as an integral part of labor wages, the former form of welfare housing allocation is a kind of "cash payment system" which is similar to the real welfare housing for workers' housing wage accounting, which is equivalent to one-off full payment to housing, including the past unpaid housing wage refunds and the future housing wages in advance; for those who do not receive welfare housing, although they do not pay, do not mention and do not pay for the current wages, they actually form a deferred debt payable in wages.

Such implicit housing wage historical debt, when implemented and chose the form of currency allocation, is subsidized by the regulations (the "Guangdong monetary allocation scheme", "Guangzhou daily" 1998/12/11A3) monthly subsidies, or the one-time payment of individual housing purchase, or the basic subsidy plus one-off subsidy, etc., which is to pfer the deferred liabilities of unpaid and unplanned housing wages to the new "accounting year" supplement in the previous accounting year to make up for the deficit.