Content of Insurance and Security in our journal

Published in last 1 year |  In last 2 years |  In last 3 years |  All Please wait a minute... For Selected: Download Citations EndNote Ris BibTeX Toggle Thumbnails Select Research on Optimization of Fiscal and Tax Support Policies for Personal Pension under the Background of Financial Power Xu Ding, Yang Zai-gui Journal of Jiangxi University of Finance and Economics    2025, 0 (2): 47-56.   Abstract （94）            Knowledge map    Save On the basis of constructing an actuarial model for tax saving benefits, a comprehensive financial and tax support scheme for personal pension is proposed based on the concept of negative income tax, which is combined with fiscal subsidy policies. Under fairness conditions, this paper calculates the payment subsidy ratio and total financial and tax support for different income groups. The findings show that when the payment amount is the same, tax savings increase with the increase of individual income tax levels; at the same level of personal income tax, tax savings increase with the increase of payment amount. Under the condition of fairness, the proportion of financial subsidies for individual contributions ranges from 15% to 45%, and the proportion of contribution subsidies to the total financial and tax support ranges from 22% to 65%. Therefore, it is necessary to combine the personal pension tax deferred preferential policy with the differentiated financial contribution subsidy policies, improve the capital market infrastructure system that is suitable for long-term investments such as personal pensions, moderately increase the upper limit of payment amount according to the level of economic development, strengthen the publicity and promotion of personal pension funds and financial services, steadily and orderly promote the gradual reform of delaying the statutory retirement age, and optimize the mechanism for emergency withdrawal of benefits. Reference | Related Articles | Metrics | Comments（0） Select An Analysis of the Effects of Social Long-Term Care Insurance on the Financial Vulnerability of Middle-Aged and Elderly Households Yan Yong, Jing Tao Journal of Jiangxi University of Finance and Economics    2025, 0 (2): 57-72.   Abstract （68）            Knowledge map    Save Based on the panel data from the China Elderly Care and Health Tracking Survey from 2011 to 2020, this paper adopts a multi period double difference model to evaluate the impact of social long-term care insurance on the financial vulnerability risk of middle-aged and elderly households. The findings show that social long-term care insurance can significantly improve the financial vulnerability of middle-aged and elderly families, reducing the probability of financial vulnerability of those families by 2.6%. The impact of social long-term care insurance on the financial vulnerability of middle-aged and elderly families varies by region, health status, and income level. Social long-term care insurance can effectively alleviate the financial vulnerability of middle-aged and elderly families through three ways: reducing medical burden, increasing family labor participation rate, and improving living expectations. Based on this, it is suggested to further expand the coverage of social long-term care insurance on the basis of the pilot projects in the early stage. While promoting the “family participation+social security” service model, it is also necessary to enhance the risk management awareness of the family members and gradually build an insurance mechanism that adapts to social progress and the economic affordability of all parties. Reference | Related Articles | Metrics | Comments（0） Select Investigation and Analysis of the Boost Effect of Agricultural Insurance Technology on Inclusive Insurance Yu Xing-ran, Jin Fei, Su Fang Journal of Jiangxi University of Finance and Economics    2025, 0 (1): 48-61.   Abstract （25）            Knowledge map    Save Based on the data of a thousand villages survey conducted by Shanghai University of Finance and Economics in 2023, this paper analyzes the development of the inclusive insurance and other commercial insurance in rural areas, as well as the development of agricultural insurance technology and Internet insurance, then it verifies the boost effect of agricultural insurance technology on inclusive insurance and other commercial insurance by using empirical analysis method. The findings show that agricultural insurance technology plays a significant role in promoting the inclusive insurance, and also has a significant incentive role for rural residents to buy commercial pension insurance in the future. Specifically, agricultural insurance technology has played a positive role in promoting the inclusive insurance by improving the operating efficiency of insurance companies and farmers' satisfaction with insurance. The research conclusions provide a new idea for vigorously developing rural inclusive insurance, enhance the role of promoting inclusive insurance by developing insurance technology, and then radiate the healthy and rapid development of rural commercial insurance, so as to improve the level of farmers' security. Reference | Related Articles | Metrics | Comments（0） Select Research on the Construction of Adjustment Mechanism for Basic Pension Benefits of Urban and Rural Residents: Simulative Calculation Based on Guangdong Province Zhu Huo-yun Journal of Jiangxi University of Finance and Economics    2025, 0 (1): 62-73.   Abstract （91）            Knowledge map    Save Based on relevant national policies and practical experience at home and abroad, and guided by the principles of stability, adequacy, fairness, affordability, and incentives, this paper constructs an automatic adjustment mechanism for basic pension benefits of urban and rural residents' basic pension insurance, which consists of a trigger mechanism, a fairness mechanism, a constraint mechanism, and a fallback mechanism. It also uses the management data from Guangdong Province and the system dynamics method to simulate and calculate the adjustment status of the basic pension benefits from 2023 to 2035. The simulation results indicate that the constructed compensation adjustment mechanism takes into account the adequacy of compensation, income equity, and fiscal affordability. On this basis, specific policy recommendations are proposed from the aspects of design principles, institutional structure, incentive mechanisms, and fiscal responsibility division, providing useful reference for other regions and even the whole country to establish a mechanism for adjusting the basic pension benefits of urban and rural residents. Reference | Related Articles | Metrics | Comments（0） Select High-Quality Development of Basic Medical Security: Evaluation, Path and Discussion ZHANG Qian, HU Hong-wei Journal of Jiangxi University of Finance and Economics    2024, 0 (6): 50-60.   Abstract （79）            Knowledge map    Save Based on the development goals of the 14th Five Year Plan, a high-quality development model for the basic medical security is constructed. Taking 31 provinces as cases and combining a qualitative comparative analysis (QCA), this paper explores the path to achieve high-quality development of basic medical security. Finally, two implementation paths are obtained, namely the 5-dimensional linkage type and the 4-dimensional linkage type. The findings show that the high-quality development of basic medical security is influenced by the synergistic effects of multiple dimensions and variables. Moderate security, strengthened legislation, online services, and collaborative security are necessary conditions for promoting high-quality development. At present, there are relatively fewer provinces that have reached a high-quality development level, and there is a lack of policy settings and practices related to security dimensions. It is recommended to refer to the two linkage paths and draw on the successful experiences of the provinces with high-quality development, formulate flexible policy combinations according to local conditions, take moderate security, strengthened legislation, network services, and ensured coordination as the top priority, improve security dimensions, and attach importance to fund security and data security. Reference | Related Articles | Metrics | Comments（0） Select Research on the Prediction of the Balance of Urban and Rural Residents’ Basic Endowment Insurance Fund under the Grey Markov Chain Combined Model: Taking Fujian Province as an Example XU Yan Journal of Jiangxi University of Finance and Economics    2024, 0 (6): 61-74.   Abstract （105）            Knowledge map    Save Based on the related data from the China Statistical Yearbook (2012-2023), this study conducts an analysis of the income and expenditure of the urban and rural resident pension insurance fund and the status of insured population in Fujian Province. The findings reveal that the expenditure risk of the urban and rural resident pension insurance fund in Fujian Province is relatively higher, and the per capita benefit level has remained below the national average. Despite the overall aging level of Fujian Province’s population being lower than the national level, its aging degree of the insured population in the urban and rural resident pension insurance is higher than the national average, indicating that the urban and rural resident pension insurance in Fujian is facing the risk of“systemic aging.”Furthermore, by applying the Grey-Markov combined model, it forecasts and analyzes the financial income and expenditure of the urban and rural resident pension insurance fund in Fujian Province, the results show that the current fund income and expenditure are still in a surplus state, but the current surplus rate is declining. This suggests that Fujian’s urban and rural resident pension insurance may face the risk of insufficient funds to cover the expenditures in the future. Therefore, it is recommended that the relevant departments strengthen the management of fund income and expenditure, strive to improve the level of fund income, continuously observe the trend of changes in the number of insured persons, adjust strategies in a timely manner to adapt to changes in population structure, effectively prevent and control the risk of fund income and expenditure imbalance, and ensure the sustainable development of the basic pension insurance system for urban and rural residents in Fujian Province. Reference | Related Articles | Metrics | Comments（0） Select Research on the Impact of Provincial Level Employee Medical Insurance Coordination on Medical Insurance Fund Expenditure and Its Mechanism LIAO Zang-yi, SHI Long Journal of Jiangxi University of Finance and Economics    2024, 0 (5): 53-65.   Abstract （82）            Knowledge map    Save Based on the data of China Family Panel Studies (CFPS), this paper adopts a fixed effect model to estimate the impact of provincial pooling of employee medical insurance on medical insurance fund expenditures. The findings show that the provincial-level pooling of employee medical insurance has significantly improved the expenditure level of insured persons’ medical insurance funds, and this conclusion remains robust even after overcoming the self selection problems using the propensity score matching method. The analysis shows that the insured individuals are more likely to choose large hospitals for medical treatment and increase the utilization of inpatient medical services, which is an important channel for the provincial coordinated expansion of employee medical insurance fund expenditures. The heterogeneity analysis reveals that provincial pooling of employee medical insurance has a stronger effect on increasing medical insurance fund expenditures for the low-income, living-in-rural-areas, and elderly insured populations. Therefore, while promoting the provincial-level coordination of employee medical insurance, it is necessary to strengthen the supervision capacity of medical insurance funds, establish a risk assessment and early warning mechanism for medical insurance funds, and ensure the safety of medical insurance fund expenditures. Reference | Related Articles | Metrics | Comments（0） Select Research on the Configuration Path of Influencing Factors on the Minimum Living Guarantee Level in Rural China JIANG Mao-min, LIN Chen, TU Ai-xian Journal of Jiangxi University of Finance and Economics    2024, 0 (5): 66-80.   Abstract （67）            Knowledge map    Save Based on the Anderson model, this paper constructs a configuration analysis framework for the three levels of influencing factors: objective needs, promoting resources, and tendency characteristics. The dynamic QCA method is used to collect the sample data from 31 provinces in China from 2012 to 2021, with a total of 310 cases. It explores the configuration path to improve the minimum living guarantee level in rural China from the vertical time dimension and horizontal regional dimension. The findings show that there are three main paths that affect the minimum living guarantee level in rural China, namely, the three models: demand-dominant, demand-characteristics, and demand-resources. There is a substitution effect in the path of improving the minimum living guarantee level in rural China, which can be further targeted by adjusting the subjective controllable factors such as the Engel coefficient, rural policy guarantee supply, and rural housing average price. The overall consistency in the time dimension is high, indicating that the impact of various factors on the level of living security is stable. On the regional dimension, there are certain differences in the configuration preferences among different regions. The East China, South China, and Central China regions tend to be demand-dominant, while the South China, North China, and Northeast regions tend to be demand-characteristics, and the Northwest region tends to be demand-resources. Reference | Related Articles | Metrics | Comments（0） Select A Study of the Impact of Non-Agricultural Employment and Basic Medical Insurance on Rural Labor Force Consumption TAO Chun-hai, XIONG Qi-zhe, XU Yu-ming Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 59-72.   Abstract （111）            Knowledge map    Save Based on the micro-survey data of CHFS 2019, this paper makes an analysis of the impact of non-farm employment on the consumption of rural labor force and the moderating effect of the basic health insurance. The findings show that non-agricultural employment can promote rural labor force consumption, and that the length of non-farm employment and the proportion of non-farm income can both significantly improve the level of rural labor force consumption. To choose the urban employee basic medical insurance and the urban and rural labor force basic medical insurance will both have a positive moderating effect on the relationship between non-agricultural employment and rural labor force consumption, while choosing the new rural cooperative medical insurance will have a negative moderating effect. As for different regions and different age groups, to choose the different types of basic medical insurance will have different effects on the relationship between non-agricultural employment and rural labor force consumption. The choice of the basic medical insurance for urban employees by rural labor force will positively promote the impact of non-agricultural employment on the upgrading of consumption structure. Therefore, it is proposed to strengthen the guarantee of non-agricultural employment for rural labor force, increase the participation rate of rural labor force in non-agricultural employment, and promote the coordinated development of the basic medical insurance systems among the regions. It is necessary to explore the consumption potential of rural labor force, and promote the upgrading of rural consumption, so as to better promote the implementation of the rural revitalization strategy and provide reference to the construction of a new development pattern of“dual circulation”. Reference | Related Articles | Metrics | Comments（0） Select The Paid Contract Services of Family Doctors and the Public Healthcare Behavior: From the Perspective of Medical-Prevention Integration LI Zi-hao Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 73-86.   Abstract （112）            Knowledge map    Save The family doctor signing system is an important foundation for the supply of integrated medical and preventive services. This study uses the data from the China Health and Elderly Care Tracking Survey 2018 to investigate the mechanism of paid family doctor signing services on public medical behavior and choice. The findings of this paper show that from the perspective of medical service utilization, paid family doctor contract services can effectively promote their medical service utilization behaviors, and the improvement effect on outpatient behavior is stronger than that on hospitalization. From the perspective of medical expenses, participating in paid contracts can significantly reduce residents’ self payment expenses for medical. From the perspective of grassroots first visit behavior, paid family doctor contract services can effectively regulate resident hospitalization behaviors in grassroots first visits, but have no significant improvement effect on outpatient services. From the perspective of the impact mechanism, medical service satisfaction plays a mediating role in the mechanism of paid contract signing on hospitalization behavior, but does not affect outpatient behavior. From the perspective of accessibility to medical resources, both outpatient and inpatient medical distances can positively moderate the impact of paid contracts on medical out-of-pocket expenses, while only a negative moderating effect of inpatient medical distance is found in the impact on grassroots first visit behavior. Based on the above findings, this article suggests relying on paid contract services to improve the utilization level of medical services, strengthen the capacity of grassroots medical and health services, include paid contracts in medical insurance to further reduce patient self payment costs, and improve the accessibility and public satisfaction of grassroots medical and health services. Reference | Related Articles | Metrics | Comments（0）