Content of Insurance and Security in our journal

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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 （70）            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 （92）            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 （80）            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 （83）            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 （115）            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） Select A Study on the Impact of Pension Insurance Benefits on the Service Pricing of Private Elderly Care Institutions LI Quan-lun, XIA Xue-qing Journal of Jiangxi University of Finance and Economics    2024, 0 (3): 49-63.   Abstract （110）            Knowledge map    Save By making use of the data from “An-yang-bang”platform in 2022 and China Health and Retirement Longitudinal Study in 2018, this paper estimates the impact of the improvement of the basic pension benefits of urban workers on the prices of elderly care services of private institutions. The findings show that an average increase of 1% in the basic pension benefits of urban workers would result in an increase of 0.48% and 0.36% in the minimum and maximum prices of the elderly care services of the private institutions, respectively. The increase of the pension benefits would increase the demand for institutional care services for the elderly in urban areas, which in turn increases the price of private institutional care services. In addition, the increase of the pension benefits will have a greater impact on the prices of private institutions that are larger, located in central urban areas, and operating for a shorter time. The reform of the elderly care service system can be promoted by establishing pricing guidelines for private elderly care institutions, integrating pension insurance benefits with elderly care service policies, and optimizing subsidy mechanisms for private elderly care institutions, so as to facilitate the sustainable development of these institutions. Reference | Related Articles | Metrics | Comments（0） Select Long-Term Care Insurance Policy: Essential Characteristics, Implementation Effect and Overflow Effect Based on the Investigation of the Pilot City of Z District in Nantong SU Hui, WANG Lin, LIU Hua Journal of Jiangxi University of Finance and Economics    2024, 0 (3): 64-77.   Abstract （178）            Knowledge map    Save Based on the survey and interview data of Z District in Nantong, which is among the first batch of pilot cities in China, this paper investigates the implementation effect of the long-term care insurance policy. The findings show that the long-term care insurance policy can provide economic support for the disabled elders and their families through the way of social aid; at the same time by perfecting the care service system, this policy can help the families of the disabled elders to turn their economic supports into care services to a certain extent, thereby achieving its basic policy objectives. For now, however, the utilization rate of the long-term care insurance policy is still low, and the release of the family labor force is limited, especially in rural areas. At the same time, the long-term care insurance policy has the spillover effect of promoting the development of the pension industry and promoting the optimal allocation of medical insurance resources to a certain extent. In the future policy implementation, the richness and practicability of the home service content should be increased, while the duration and frequency of service should be increased. The government should gradually reduce the intervention in the elderly service market, and introduce a benign market competition mechanism, so as to promote the improvement of the pension service level. Reference | Related Articles | Metrics | Comments（0） Select A Study on the Impact of Social Pension Insurance on the Physical and Mental Health of the Elderly JIANG Sheng-zhong, GUO Xiu-qi, YAN Shu-han, WANG Jia-lu Journal of Jiangxi University of Finance and Economics    2024, 0 (2): 41-55.   Abstract （207）            Knowledge map    Save Based on the data from the 2018 China Health and Retirement Longitudinal Study, this paper uses the multiple linear regression model to empirically analyze the relationship between whether or not to enroll in social pension insurance and the amount of pension and the physical and mental health of the elderly. It also incorporate life satisfaction, preventive medical service utilization and social activities as mechanism variables into the analytical frameworkto specifically analyze the internal mechanisms through which social pension insurance affects the health of the elderly. The findings show that whether or not to participate in social pension insurance has little effect on the health status of the elderly, while the level of pension has a significant positive relationship with the health level of the elderly. The pension level can enhance the health of the elderly through the improvement of life satisfaction, the preventive medical service utilization and the social activities. Further research reveals that the pension level has a more pronounced effect on the mental health of the urban elderly. In view of this, it is recommended to improve the social pension insurance system, steadily raise the level of pension benefits, and pay attention to the construction of the supporting system for pension services, so as to strengthen the role of social pension insurance in promoting the health of the elderly. Reference | Related Articles | Metrics | Comments（0） Select The Influence of Resident Medical Insurance Outpatient Coordination on Doctor-Patient Behaviors DING Shao-qun, ZHOU Yu-xuan Journal of Jiangxi University of Finance and Economics    2024, 0 (2): 56-68.   Abstract （106）            Knowledge map    Save The reform of outpatient coordination of the medical insurance plays a key role in optimizing the order of patients’ medical care and guiding the functional positioning of hospitals. This study adopts thedistrict and county data of the urban and rural residents’ health insurance outpatient coordination from 2008 to 2021 in 21 prefectural cities and states in Sichuan Province and matches them to the local mesoscopic data in the Wind Database to empirically test the impact of the outpatient coordination reform on the residents’ choice of medical treatment and the treatment behaviors of the medical institutions with the progressive double-difference method. The findings show that the outpatient coordination reform has reduced the proportion of hospital consultations and admissions by 1.3% and 1.8% respectively, while the proportion of the consultations and admissions in the primary health care institutions has increased by 1.4% and 1.8% respectively. The reform has led to a 2.4% increase in the rate of inpatient surgery in public hospitals, while the number of bed days and the bed utilization rate have dropped significantly, and the outpatient coordination has led to a further reorganization of the functions of public hospitals. It is recommended that the allocation of primary medical care resources be further strengthened, that public hospitals be monitored for their treatment practices, and that the experience of building close-knit medical communities be promoted as soon as possible. Reference | Related Articles | Metrics | Comments（0） Select A Study on the Reasonable Growth Mechanism of Urban and Rural Residents’ Basic Pension: Taking Jiangsu Province as an Example CAO Si-yuan, LIN Min-gang Journal of Jiangxi University of Finance and Economics    2024, 0 (1): 54-68.   Abstract （171）            Knowledge map    Save In the context of the high-quality social security development, the basic pension scheme for urban and rural residents is faced with such major problems as lower security levels,undecided benefits determination, inadequate regular adjustment mechanisms, etc.. Taking Jiangsu Province as an example, this paper measures the lower and the upper limits of the reasonable insurance level for theurban-rural pension system. The calculation shows that the lower limit of the reasonable insurance level for 2016-2020 is between 611.71 yuan/month and 771.00 yuan/month, and the upper limit is between 880.34 yuan/month and 1239.37 yuan/month. Therefore, the lower and upper limits of the reasonable replacement rate are determined at 40.73% and 60.97%, respectively. After comparing with the actual value, it is found that the lower limit of the reasonable insurance level far exceeds the lower limit of the actual insurance level. After the strong intervention of the compensation standard raising measures, it is estimated that the higher value of the insurance level may exceed the upper limit of the reasonable insurance level. To this end, specific improvement plans are proposed from the two main aspects: improving the payment level to a reasonable range and establishing a basic pension index adjustment mechanism. It is suggested, based on different payment years, to set a lower limit of 2704~4656 yuan/year and an upper limit of 4441~7504 yuan/year for the higher reasonable payment range and a lower limit of 542~2142 yuan/year and an upper limit of 2279~7504 yuan/year for the lower reasonable payment range. It is recommended to jointly determine the adjustment range of basic pension index benefits with 60% of the annual CPI and 100% of the per capita disposable income growth rate of rural residents. Reference | Related Articles | Metrics | Comments（0） Select The Influence of Horizontal Differences of Local Financial Resources on the Equalization of Social Security Expenditure REN Bin, LIN Yi Journal of Jiangxi University of Finance and Economics    2024, 0 (1): 69-82.   Abstract （83）            Knowledge map    Save Optimizing social security expenditures by governments at all levels is an important task in promoting the equalization of basic public services, and the reasonable allocation of expenditure responsibilities must be based on the government financial resources. Based on the data of 25 provinces and 243 prefecture-level cities, this paper adopts the relational data analysis paradigm to conduct an empirical study of the impact of the horizontal differences in local financial resources on the equalization of social security expenditures. The findings show that, firstly, the horizontal difference of financial resources has an inhibitory effect on the equalization of social security expenditure at both provincial and prefecture-level cities, and it is stronger at the prefecture-level city level. Secondly, at the provincial level, this effect is manifested at the provincial level as an increasing trend in the central, western, and eastern regions; on the contrary, at the level of prefecture level cities, it shows an increasing trend in the eastern, western, and central regions. Thirdly, whether at the provincial level or prefecture level, the structure of government fiscal expenditure and the central government supervision of social security are important intermediary factors that affect the equalization of social security expenditures due to horizontal differences in financial resources. Based on this, to promote the equalization of social security expenditure in China, the state needs to strengthen the horizontal adjustment of local financial resources and optimize the "hierarchical" design of the equalization top-level system, as well as improve the central transfer payment mechanism. Reference | Related Articles | Metrics | Comments（0） Select The Impact of Long-Term Care Insurance on the Financial Burden of Medical Insurance for Urban and Rural Residents: From the Regional Perspective and Based on Substitution Effect TANG Wei, YU Xing-ran, SU Fang Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 40-55.   Abstract （198）            Knowledge map    Save With the deepening of population aging and the increase in medical expenses, the ability of urban and rural residents to pay for medical insurance has weakened, and the financial pressure has been increasing year by year. In order to reduce the personal payment burden, some pilot areas of long-term care insurance adopted a financing method of relying on medical insurance fund transfer during the initial implementation of the system. If this financing method continues, what impact will it have on the financial burden of the medical insurance fund in the future? Based on an actuarial model of medical insurance that includes substitution effects, this paper simulates the operation of long-term care insurance funds and the medical insurance funds in various regions from 2021 to 2050. The results indicate that when the two systems operate independently, the financial burden of medical insurance will significantly increase. If the long-term care insurance relies entirely on medical insurance funds, both the current and cumulative deficits will be advanced by 6 years. If the long-term care insurance has a substitution effect on medical expenses, when the substitution factor for home care subsidies is 2.043, promoting the long-term care insurance nationwide will not have any impact on the sustainability of the medical insurance fund. Therefore, adopting a financing method that relies on the transfer of medical insurance funds during the initial operation of the system will not bring excessive financial burden, but it will help to expand the coverage rate and provide guarantee for the gradual independent operation of the long-term care insurance system. Reference | Related Articles | Metrics | Comments（0） Select Reform of the Financing and Security Mechanism for Urban and Rural Old-Age Insurance and Optimization of the Fiscal Subsidies Structure XU Ding, YANG Zai-gui Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 56-67.   Abstract （181）            Knowledge map    Save According to the 14th Five-Year Plan for the development of human resources and social security undertakings, the financing mechanism of endowment insurance for urban and rural residents should be optimized, the interest calculation method of individual accounts should be standardized, and the mechanism for determining the benefits and the regular adjustment of basic pension should be fully implemented. By constructing an actuarial model, this paper examines how the comprehensive reform of the financing and safeguard mechanism of endowment insurance for urban and rural residents affects the alignment between the financial subsidy structure and the subsidy policy orientation. The findings show that coordinating and adjusting the government’s subsidy model for contributions, increasing collective subsidies, reforming individual account interest calculation methods, and increasing the number of years of basic pension can significantly improve the compatibility of subsidy structure and policy incentive orientation, and that coordinating the increase in the growth rate of basic pension and the elderly basic pension will enhance the compatibility between the subsidy structure and the policy’s inclusive orientation. The sensitivity test results are stable, and the minimum standard growth rate of basic pension, the minimum contribution grade and the accounting interest rate of individual accounts have a strong influence on the fiscal subsidy, while the other factors have a weaker influence. Reference | Related Articles | Metrics | Comments（0） Select The Impact of the Integrated Medical and Nursing Care Services in Home and Community on the Elderly Medical Expenses: Effect Measure and Mechanism Analysis SUN Ju, HAN Wen-jing Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 51-64.   Abstract （170）            Knowledge map    Save Based on the data of CHARLS (2018) and with the help of the Heckman sample selection model, two-part model, treatment effect model and the causal mediation effect analysis method, this paper systematically investigates the effect, action path and heterogeneity of the integratedmedical and nursing care services in home and community on the elderly medical expenses.The results show that the integrated medical and nursing care services has significant economic performance, that is, promoting the utilization of outpatient services and reducing the probability of hospitalization. For every one unit increase in the integrated medical and nursing care services, the total hospitalization cost is reduced by about 2145 yuan. And there are significant health effects and service substitution effects, mainly through the improvement of the health level of the elderly, improving health care?behavior and medical service utilization behavior, thereby restraining the elderly medical expenditure.At the same time, theintegrated medical and nursing care services at home and in community has a more significant effect on the elderly groups who are living in rural areas, with the age not too old, with poor health, and living with spouses.Therefore, it is necessary to further improve the supply capacity and quality of the integrated medical and nursing care services, strengthen the dynamic health monitoring and behavior management of the service objects, and formulate the incentive mechanism forthe service suppliers and the preferential treatment policy for the demand side by aiming at the rural areas and the vulnerable groups. Reference | Related Articles | Metrics | Comments（0） Select Research on the Influence of Participation in Urban Workers’ Medical Insurance on the Labor Supply of Migrant Workers LI Rui, GAO Duan-yang, CHEN Chuan-bo Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 65-77.   Abstract （117）            Knowledge map    Save Based on the data of China Migrants Dynamic Survey in 2017 and the matching data of 234 prefecture level cities, this paper systematically investigates the impact of urban workers’ medical insurance on the labor supply of migrant workers. The findings show that: (1) to participate in urban workers’ medical insurance will reduce the labor supply time of migrant workers and improve labor efficiency, showing an income effect and a positive labor supply effect. (2) there is obvious differentiation of labor supply effect in urban workers’ medical insurance. For migrant workers who participate inthe way of “unit+individual”, there is mainly an income effect; while for migrant workers who participate in the way of flexible employment status, there is a payment constraint; the urban workers’ medical insurance has a stronger effect on relieving the excessive work of the older generation of migrant workers. (3) the mechanism analysis reveals that health level plays a part of intermediary effect in the impact of urban workers’ medical insurance on the labor supply of migrant workers, while the consumption level plays a masking effect in the impact of urban workers’ medical insurance on the labor supply level of migrant workers. Reference | Related Articles | Metrics | Comments（0） Select The Impact of Basic Old-Age Insurance and Basic Medical Insurance on the Identification of the Flexible Employment Class ZHANG Yin-kai, ZHANG Xue, XUE Hui-yuan Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 51-65.   Abstract （177）            Knowledge map    Save Based on the data from the Chinese General Social Survey (2013~2018), this study analyzes the trends of the identification of the flexible employment class and explores the heterogeneous effects of the participation in the basic old-age insurance and the basic medical insurance on the identification of the flexible employment class varied by household registration and age. The findings show that: (1) compared with traditional full-time employment, the identification of the flexible working class is relatively lower, and has widely existed characteristics of longitudinal“downward shift”, i.e., the average class identification level is lower and presents a trend of decreasing over time; (2) the participation in the basic old-age insurance has a signification positive effect on the present class identification of the flexible employment personnel, whereas the participation in the social medical insurance also has a significant positive effect on the present and expected class identification of the flexible employment personnel; (3) in the heterogeneity analysis, to participate in the social old-age insurance can significantly improve the current class identification of the middle-and old-aged flexible employment individuals, whereas to participate in the social medical insurance can significantly improve the present and expected class identification of the rural flexible employment personnel. Therefore, this paper puts forward such policy suggestions as removing the institutional barriers to the flexible workers’ participation in the social insurance, establishing and improving the payment incentive and transfer mechanism, enhancing the payment capacity of the low-income flexible workers, and improving the multi-level social security system. Reference | Related Articles | Metrics | Comments（0） Select The Impact of Social Security Expenditure on the Urban-Rural Income Gap: A Re-Examination from the Perspective of Common Prosperity XIA Hui-qin, ZHU Huo-yun Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 66-77.   Abstract （219）            Knowledge map    Save From the perspective of common prosperity, this study re-examines the non-linear impact of social security expenditure on the urban-rural income gap based on the provincial panel data from 2001-2021. The results show that there is an inverted U-shaped relationship, first expanding then shrinking, between the social security expenditure and the urban-rural income gap, in which the degree of“sharing”of the social security benefits between urban and rural residents plays a mediating role. Further investigation in different regions reveals that this inverted U-shaped relationship also exists, that the inverted U-shaped curve of the central and western regions is wider, that the marginal impact effect of social security spending is greater, and that the social security expenditure at the inflection point of the curve is even more. Therefore, in order to effectively narrow the urban-rural income gap, it is necessary not only to reverse the urban bias existing in the social security expenditureand improve the degree of“sharing”of social security benefits between urban and rural residents, but also to continuously increase social security expenditure to improve the degree of“prosperity”of social security, as well as to pay attention to the adjustment of the regional bias of social security expenditure and increase the social security input in the central and western regions. Reference | Related Articles | Metrics | Comments（0）