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The basic endowment insurance system for urban workers is the pillar arrangement of the whole endowment insurance system in China, which makes a fundamental influence on the construction of social security system. After the 18th National Congress of the CPC, China ushered in the era of social pension system reconstruction. This paper reviewed the changing histories of endowment insurance system for urban workers, summarized the general characteristics of endowment insurance system for urban workers, and explored the factors of the endowment insurance system reform under a perspective of institutional change theory. It was found that the economic system reform, state-owned enterprise reform, and tax reform are the economic factors affecting the pension system transition, while the compartmentalization of administrative pattern and the conflicts of interest between government departments at all levels are the administrative factors to promote the reform of the endowment insurance system. There is new resistance of the comprehensive deepening reform within the new practice of institutional change, such as the dual-track system, endowment insurance model selection problem, and the overall planning for the whole country. The endowment insurance system in China is experiencing a critical period from the long-term reform to the mature stage.

Factor Analysis on the Endowment Insurance System Reform for Urban Workers in China: Based on the Perspective of Institutional Change Theory