Shortage Of Funds Research Articles

THE IMPORTANCE OF EDUCATION FINANCING MANAGEMENT IN THE MANAGEMENT OF EDUCATIONAL INSTITUTIONS

Financial management in education is the process of planning, organizing, controlling, and monitoring financial resources used to finance educational activities. This research aims to identify the importance of financial management in education through a literature review. The research method used is a literature review, which is an analysis of sources of information derived from literature or documents related to the research topic. The sources of information used in this study consist of scholarly journals, books, and documents related to financial management in education. The results of the study indicate that financial management in education plays a crucial role in ensuring the smoothness and success of the learning process. Good financial management will ensure that available funds are used effectively and efficiently, thereby improving the quality of education. Financial management also allows schools to manage financial risks, such as unexpected costs or funding shortages. Financial management in education also plays a vital role in ensuring fair and equitable access to education for all students. With good financial management, schools can provide equal opportunities for all students to obtain quality education. In conclusion, financial management in education is essential to ensure the success of the learning process and equitable access to education. Therefore, effective and efficient financial management is required in education. This research recommends that the government and educational institutions evaluate and improve existing financial management systems, as well as increase transparency and accountability in the use of education funds.

Analysis of Factors Influencing BPJS Membership Status in the Independent (PBPU) and Non-Worker Segments

Introduction: Universal Health Coverage (UHC) is a significant agenda outlined in the SDG 2030. In order to achieve UHC, Indonesia established the Social Security Management Agency (BPJS) in 2014. Nearly a decade after its establishment, BPJS experienced a financial deficit in its first six years, followed by a surplus during the COVID-19 pandemic. This has impacted the sustainability of BPJS Health. One of the factors contributing to the financial deficit is the non-compliance of participants in paying BPJS contributions, particularly in the Non-Wage Earner/Self-Employed/Independent (PBPU) and Non-Worker segments who are required to pay contributions individually. When participants fail to pay contributions for six consecutive months, their membership status is converted to inactive. From the 2022 BPJS Sample Data, it was found that 799,384 out of 2,305,435 (34.67%) participants had inactive membership status. Objective: This study aims to analyze the factors influencing BPJS membership status in the Independent and Non-Worker segments. Method: The method that used in this study is quantitative analysis of secondary data from the 2022 BPJS Sampel Data with the Linear Probability Model (LPM), Logit and Probit Models. The analysis is conducted using STATA to obtain univariate, bivariate and multivariate analyses. Result: From a sample of 545,507 participants, if was found that 54.20% had inactive membership status. Factors such as age, gender, marital status, treatment class, healthcare facility type, and participant segmentation affect membership status. The LPM regression results indicate that the factors leading to inactive membership status are being of productive age, male, belonging to class 1 and 2, utilizing primary healthcare facilities, and being in the Independent segment. Conclusion: Therefore, stateholders such as the central government and BPJS need to collaborate in efforts to reduce the number of inactive membership statuses.

It never rains but it pours: Austerity and mortality rate in peripheral areas

This study examines the impact of austerity measures on mortality rates across Italian regions from 2003 to 2018. Since 2007, regions experiencing substantial healthcare financial deficits have been required to implement recovery plans (RPs). We use a recent difference-in-differences staggered matching estimator to assess the effects of this austerity policy on municipal-level monthly mortality rates. This allows us to evaluate the policy’s spatial heterogeneity across treated municipalities, accounting for their distance from the nearest hospital. The analysis reveals a significant negative impact of austerity measures on health, particularly in peripheral areas and among vulnerable populations. Mortality rates are higher in regions under RPs, with this effect escalating with increasing distance from hospitals. The policy’s impact is also more pronounced among vulnerable populations, with differences observed between genders and across seasons.

Enhancing Healthcare Decision-Making: Comparison Between Health Technology Assessments and Access to Medical Care in a High-income Country vs. Low/middle Income Countries

Background: Healthcare decision-making is a complex process that involves evaluating the value, efficacy, and accessibility of medical technologies and interventions. Health Technology Assessments (HTA) in high-income countries (HICs) have become a cornerstone of evidence-based healthcare decision-making. This systematic evaluation framework, exemplified by its robust, impartial examination of various medical technologies, plays a pivotal role in establishing the clinical effectiveness and cost-effectiveness of health technologies. In contrast, low and middle-income countries (LMICs) frequently contend with resource constraints and intricate healthcare systems characterized by fragmentation and limited access to advanced medical technologies. As formalized HTA processes may be less established, limiting comprehensive evaluations, decision-making may rely on regulatory approval, clinical guidelines, or international recommendations in LMICs. Similarly, access to medical care in high-income settings, such as the presence of universal healthcare coverage and well-developed health systems, contributes to equitable access to a wide range of medical services. In LMICs, challenges related to healthcare infrastructure, funding, and health workforce shortages hinder access to essential medical care, leading to inequities in health outcomes. This short review aims to compare the approaches to healthcare decision-making in high-income and low/middle-income countries, with a specific focus on HTAs and access to medical care.

Lingering challenges in malaria elimination efforts in sub-Saharan Africa: Insights and potential solutions.

Between 2000 and 2015, significant gains were recorded in reducing the global burden of malaria due to enhanced global collaboration and increased funding. However, progress has stagnated post-2015, and the COVID-19 pandemic seems to have reversed some of these gains, necessitating a critical reevaluation of interventions. This paper aims to analyze the setbacks and offer recommendations for advancement in malaria control and prevention in sub-Saharan Africa. We conducted searches on Google Scholar, PubMed, and relevant organization websites to identify relevant studies on malaria control and prevention and associated challenges in sub-Saharan Africa from 2015 to the present. Additionally, studies on individual sub-Saharan African countries were reviewed to ensure comprehensiveness. Data from selected studies were extracted and analyzed using a narrative synthesis approach to offer a concise overview of the evidence. We observe that the halt in progress of malaria control in sub-Saharan Africa has deep roots in socioeconomic, political, and environmental factors. These challenges are exacerbated by the population explosion in the region, low coverage of interventions due to funding deficits and incessant crises, and the degradation of the efficacy of existing malaria commodities. Sub-Saharan Africa is at a crossroads in its fight against malaria. Promising new frontiers such as malaria vaccines, preventive monoclonal antibodies, new-generation insecticide-treated nets, and potentially artificial intelligence-driven technologies offer hope in advancing malaria control and prevention in the region. Through commitment and collaboration, leveraging these opportunities can help surmount challenges and ultimately eliminate malaria in sub-Saharan Africa.

Understanding how neglected tropical diseases programs in five Asia-Pacific countries adjusted to the COVID-19 pandemic: A qualitative study.

Following the COVID-19 pandemic declaration, the World Health Organization recommended suspending neglected tropical diseases (NTD) control activities as part of sweeping strategies to minimise COVID-19 transmission. Understanding how NTD programs were impacted and resumed operations will inform contingency planning for future emergencies. This is the first study that documents how South-East Asian and Pacific NTD programs addressed challenges experienced during the COVID-19 pandemic. Data was collected through semi-structured interviews with 11 NTD Program Coordinators and related personnel from Fiji, Papua New Guinea, The Philippines, Timor-Leste, and Vanuatu. Constructivist grounded theory methods were drawn on to generate an explanation of factors that enabled or hindered NTD program operations during the COVID-19 pandemic. The COVID-19 pandemic disrupted NTD programs in all countries. Some programs implemented novel strategies by partnering with services deemed essential or used new communications technology to continue (albeit scaled-back) NTD activities. Strong relationships to initiate cross-program integration, sufficient resources to implement adapted activities, and dedicated administrative systems were key enabling factors for recommencement. As the COVID-19 pandemic continued, exacerbating health resources scarcity, programs faced funding shortages and participants needed to find efficiencies through greater integration and activity prioritisation within their NTD units. Emphasising community-led approaches to restore trust and engagement was critical after widespread social anxiety and disconnection. Sustaining effective NTD programs during a global emergency goes beyond managing immediate activity disruptions and requires attention to how NTD programs can be better ensconced within wider health programs, administrative, and social systems. This study underscores the importance of pre-emergency planning that reinforces NTD control programs as a critical service at all health systems levels, accompanied by governance arrangements that increase NTD staff control over their operations and strategies to maintain strong community relationships. Ensuring NTD units are supported via appropriate funding, personnel, and bureaucratic resources is also required.

Capital Structure Dynamics: Evidence from the Korean Listing Market

This study analyzes how the trade-off theory, capital financing priority theory, and market timing hypothesis impact corporate capital structure for sustainable growth. Using a panel regression and system generalized method for moment analyses with balanced panel data for 1636 listed firms in the Korean stock market and KOSDAQ from 2011 to 2021, we discovered that the level of and change in capital structure are determined through a complex mechanism in which the target debt ratio adjustment speed, previous year’s debt ratio, target debt ratio divergence, funding shortage situation, and market timing hypothesis interact complementarily. This indicates that the capital structure decisions of Korean listed firms are characterized by a complex mechanism that is difficult to explain with a single theory. The findings of this study have practical implications for understanding the capital structure decisions of Korean firms and for designing efficient capital-raising strategies. Additionally, by revealing the complementary relationship between the two theories, this study provides directions for future research on corporate capital structure.

Big Data and Precise Identification Will Be Applied to Public-Private Partnership Projects

Public-Private Partnership (PPP) projects represent a pivotal strategy in addressing infrastructure funding shortages. Originating in the 1980s, the PPP model gained traction globally, with China entering its standardization phase in 2014. However, the extensive scale, prolonged construction periods, and diverse stakeholders involved in PPP projects introduce multifaceted risks. To navigate these challenges, the Ministry of Finance emphasized the need for accurate risk identification in 2019. This paper integrates the "accurate identification" theory with big data technology, providing a theoretical foundation and technical support for precise risk assessment in PPP projects. The 5V characteristics of big datascale, diversity, low-value density, data validity, and rapid processingenable cost-effective and efficient risk analysis. Key risks, including financial, government credit, pricing mechanism, force majeure, and approval delays, are identified. The "accurate identification" theory and big data facilitate not only risk identification but also preventive measures. This comprehensive approach aims to enhance decision-making, reduce conflicts, attract social capital, and improve the overall efficiency of PPP projects.

Crisis of loyalty and the defense of Empire in the estimates of the british Military class: colonial army during the inter-war period

In the interwar period, three powerful ideological factors – nationalism, pan-Islamism, and communism - simultaneously undermined the power of the metropolis in the dependent territories. Behind this façade, as was reasonably assumed in Delhi, Simla, Jerusalem, Cairo, and London, the interests of rival states were concealed. Overseas territories were seen both as a source of strength (economy, international prestige) and weakness (diversion of resources because of the leadership’s belief in the existence of an external threat).The historiography of the British Empire pays attention to how the colonial administrations and the metropolis responded to the challenges posed by the prospects of combining crises of loyalty and worsening international competition into a single problem of ensuring colonial order after the First World War. The question remains open about how the representatives of the military class themselves looked at such a cross-border threat. The article shows that, in this light, one of the key topics for the army corporation in the framework of the professional discussion was the institutionalization of the colonial army. To what extent did the esprit de corps of the British Army have an imperil character in terms of institutional peculiarities and public self-presentation? Was colonial service has been perceived as a priority over participation in conventional conflict in the training of the officer corps? How was it supposed to solve the problem of the growing obligations of the army to suppress anti-colonial protests (including guerrilla warfare in full-scale) against the background of worsening international relations, financial shortages and personnel restrictions? To what extend did the logics of the military thought development and corporate interests had mirrored the evolution of the colonial rule’ models after the Great War? As the results of the presented study demonstrates, these issues did not only constellate internal and interdepartmental discussions on the declared topic. Their participants had a hand in the further development of a wider discursive field – about the prospects for the future of the British Empire as such.

Financial and numerical abilities: patterns of dissociation in neurological and psychiatric diseases.

The present work investigates whether financial abilities can be associated with numerical abilities and with general cognitive abilities. We compared performance on numerical and financial tests, and on tests routinely used to measure general cognitive performance, in healthy controls and in a group of people with heterogeneous pathological conditions including mild cognitive impairment, amyotrophic lateral sclerosis, traumatic brain injury, and schizophrenia. Patients showed lower performances in both numerical and financial abilities compared to controls. Numerical and financial skills were positively correlated in both groups, but they correlated poorly with measures of general cognitive functioning. Crucially, only basic financial tasks -such as counting currencies- but not advanced ones -like financial judgments- were associated with numerical or general cognitive functioning in logistic regression analyses. Conversely, advanced financial abilities, but not basic ones, were associated with abstract reasoning. At a qualitative analysis, we found that deficits in numerical and financial abilities might double dissociate. Similarly, we observed double dissociations between difficulties in financial abilities and cognitive deficits. In conclusion, financial abilities may be independent of numerical skills, and financial deficits are not always related to the presence of cognitive difficulties. These findings are important for both clinical and legal practice.

Integrative strategies for social inclusion and equity: Enhancing refugee access to higher education in Jordan

Incorporating sustainability principles into refugee education, an often overlooked yet crucial domain is pivotal for future societal development. Focusing on UNHCR's directive in Jordan, this research delves into the nuances of elevating refugee enrollment in higher education to 15 % by 2030. The study identifies significant challenges through empirical and theoretical lenses, such as financial impediments, infrastructural deficits, and socio-cultural deterrents. A multi-layered solution is proposed: instituting targeted scholarship programs, bolstering institutional capacities for diverse learners, leveraging digital education platforms, and fostering global educational partnerships. By strategically enhancing higher education opportunities for refugees, nations harness a richer tapestry of skilled human capital and underscore a commitment to holistic sustainability, inclusivity, and equity.

Students we label international: an urgent call to reconceptualise research with international students

PurposeThis article problematises the international student label by critically examining the mechanisms that actively portray international students as necessarily different, deficient and uncritical. It broadly aims to tackle the following issues: (a) to challenge the underpinnings of the international label; (b) to uncover the role of neo-essentialist representations of cohorts of students labelled international in sustaining financial exploitation and deficit narratives; and (c) to criticise the current hyper-internationalisation strategy widely adopted by UK HEIs.Design/methodology/approachThe paper mainly relies on findings from research that adopted narrative inquiry to explore the experiences of students labelled international. Data were collected via a series of interviews with 15 postgraduate students at a university in the north of England. The paper also makes use of brief statistical analyses to provide a general overview about the status of UK higher education (international student admission, net economic impact and income).FindingsThe paper reveals the underpinnings of the international label and how it is mobilised to other non-UK-domiciled students. The paper equally establishes a strong link between hyper-internationalisation and the (un)sustainability of the UK’s higher education sector.Research limitations/implicationsThe research is expected to raise important questions around the experiences and realities endured by students labelled international. In particular, the paper challenges the international label and the mechanisms that sustain the label at institutional levels.Practical implicationsThe paper calls for abandoning the international label as a marker of a presumed difference. Equally, the paper highlights the current unsustainability of the UK’s higher education sector and suggests a gradual cap on international tuition fees to alleviate some of the educational inequalities endured by students international, and to ensure the sustainability of the higher education sector.Originality/valueThis is the first research that openly challenges the international label and substitutes it by “students labelled international”. Equally, this is the first paper that recommends to cap international tuition fees on account of findings from students' narratives and statistics that reveal the unsustainability of the UK's higher education sector. Finally, the paper’s conceptual contribution includes a reference to the idea of hyper-internationalisation.

Политика реализации национальных проектов России в рамках здравоохранения

This article highlights the government policy of the Russian Federation within the framework of implementing the National Healthcare Project aimed at improving the health of the working-age population, increasing the average life expectancy of Russians to 80 years, reducing infant mortality, combating cardiovascular diseases, and the spread of malignant neoplasms. It is established that the Russian state actively participates in creating prerequisites for further modernization of the healthcare sector through the current implementation of the National Healthcare Project. However, additional and coordinated efforts of various subjects of the Russian Federation and regions in the implementation of the Healthcare Project are needed to achieve more effective results and fulfill the set tasks in time. Despite progress in healthcare reform, significant challenges persist. These include inadequate funding, especially in the public sector, which results in low salaries for healthcare professionals and limited access to essential medical equipment and facilities. Additionally, there is a shortage of skilled personnel, exacerbated by the preference of young doctors for private practice over public service. The aging population further strains healthcare resources, necessitating specialized care for elderly citizens. In conclusion, the successful implementation of National Healthcare Projects in Russia requires concerted efforts from government agencies, healthcare providers, and other stakeholders. Addressing funding shortages, improving workforce retention, and meeting the needs of an aging population are essential steps towards achieving the goals outlined in the National Healthcare Project.

COVID-19 therapeutics.

SUMMARYSince the emergence of COVID-19 in 2020, an unprecedented range of therapeutic options has been studied and deployed. Healthcare providers have multiple treatment approaches to choose from, but efficacy of those approaches often remains controversial or compromised by viral evolution. Uncertainties still persist regarding the best therapies for high-risk patients, and the drug pipeline is suffering fatigue and shortage of funding. In this article, we review the antiviral activity, mechanism of action, pharmacokinetics, and safety of COVID-19 antiviral therapies. Additionally, we summarize the evidence from randomized controlled trials on efficacy and safety of the various COVID-19 antivirals and discuss unmet needs which should be addressed.

The actuarial sources of the rise in unfunded liabilities in America's defined benefit plans in the 21st century

Abstract Despite a decade-long bull market between the financial crisis and the COVID-19 recession, state defined benefit pension plans had accrued more than $1.37 trillion in unfunded liabilities. However, little work has investigated the actuarial sources of these unfunded liabilities. This paper uses original data hand collected from publicly available financial reports between 2000 and 2020 for 145 state-administered pension plans to determine the sources of unfunded liabilities. The largest unfunded liability contributor is investment experiences (when actual investment returns do not match assumed returns). The second and third largest contributors are changes to actuarial assumptions and expected changes (or interest accruing on existing unfunded liabilities). Benefit experience and legislative changes, demographic experience, and explicit funding shortfalls account for relatively little of the growth in unfunded liabilities. Moreover, the specific sources of unfunded liabilities are heterogeneous over time and across plans.

The role of clinical associates in South Africa as a health workforce: A scoping review.

South Africa's health care system grapples with persistent challenges, including health care provider shortages and disparities in distribution. In response, the government introduced clinical associates (Clin-As) as a novel category of health care providers. This study mapped Clin-As' history and practice in South Africa, assessing their roles in the health workforce and offering recommendations. Following the framework outlined by Arksey and O'Malley, we conducted a comprehensive literature search from January 2001 to November 2021, utilising PubMed, Scopus and EBSCOhost databases. One thousand six hundred and seventy-two articles were identified and then refined to 36 through title, abstract and full-text screening. Strengths of the Clin-A cadre included addressing rural workforce shortages and offering cost-effective health care in rural areas. Challenges to the success of the cadre included stakeholder resistance, rapid implementation, scope of practice ambiguity, inadequate supervision, unclear roles, limited Department of Health (NDoH) support, funding deficits, Clin-As' perceived underpayment and overwork, degree recognition issues, inadequate medical student training on Clin-A roles, vague career paths and uneven provincial participation. As a health care provider cadre, Clin-As have been welcomed by multiple stakeholders and could potentially be a valuable resource for South Africa's health care system, but they face substantial challenges. Realising their full potential necessitates enhanced engagement, improved implementation strategies and precise scope definition.Contribution:This study acknowledges Clin-As in SA as a promising solution to health care workforce shortages but highlights challenges such as stakeholder resistance, insufficient NDoH support and unclear policies, emphasising the need for comprehensive efforts to maximise their potential.

Global Perspectives on Financial Policy Optimization: Addressing Overinvestment and its Impact on Corporate Profitability (Study on Indonesia Stock Exchange)

The primary objective of this research is to investigate the impact of overinvestment on corporate performance. It also seeks to analyze the effectiveness of debt policy, dividend policy, and the combined use of debt and dividend policy in alleviating the adverse effects of overinvestment on corporate performance. The study utilizes data from a sample of 53 non-financial companies that carried debt and consistently distributed dividends from 2010 to 2022. Overinvestment is assessed through two methods: the residual value derived from the new investment equation and the Hodrick-Prescott (HP) filter. The data is then transformed into panel data, and various models such as fixed effect, random effect, and common effect are applied to identify the most suitable model. The findings indicate a negative correlation between overinvestment and corporate performance. Debt policy emerges as a mitigating factor, addressing agency conflicts and reducing the adverse impact of overinvestment on company performance. Similarly, dividend policy proves effective in mitigating the negative effects of overinvestment by constraining excess cash. The combination of debt and dividend policies is identified as a comprehensive strategy to mitigate overinvestment, as it aids in curbing excessive free cash flow. However, it is noted that this combination also lowers financing funds to their minimum level, potentially leading to a shortage of funds for future profitable projects. Consequently, careful calculations are emphasized to ensure companies strike a balance, avoiding neglect of profitable investments in the future.

Tinjauan Hukum Islam Terhadap Praktik Jual Beli Air Susu Ibu (ASI) di Sekretariat Aimi Kecamatan Ujung Pandang Kota Makassar Sulawesi Selatan

The purpose of writing This For understand the review of Islamic law regarding the practice of buying and selling breast milk (ASI) in Ujung Pandang District, Makassar City. The theoretical benefit of this research is that it is hoped that this research can provide a useful contribution to the development of knowledge regarding the buying and selling of breast milk in society and the attitude of the government and religious figures towards the practice of buying and selling breast milk (ASI) in handling it and practically, it is hoped that this research can help provide ideas for the community and readers regarding the buying and selling of breast milk from the perspective of Islamic law. The research method is empirical juridical research. The results of this research show (1) An overview of Islamic law regarding the practice of buying and selling breast milk (ASI) in Makassar City, especially in Ujung Pandang District, namely that it should not allow buying and selling breast milk (ASI), because there are many disadvantages (damage/danger). Because the buying and selling of breast milk (ASI) which is carried out through the Indonesian Association of Breastfeeding Mothers (AIMI) does not have recorded data so the source of breast milk (ASI) is not clear between the sellers and buyers of breast milk (ASI). (2) Factors that influence the practice of buying and selling breast milk are as follows: 1. Economic factors, where the perpetrators of buying and selling breast milk (ASI) are breastfeeding mothers who are still young and some of them are not able to produce breast milk. (ASI) is good, where the perpetrators of buying and selling breast milk (ASI), especially respondents who sell breast milk (ASI), experience financial shortages, so they choose to sell breast milk (ASI) through the Indonesian Breastfeeding Mothers Association (AIMI). 2 the religious factor, which is due to a lack of education and support from the family so that many perpetrators of buying and selling breast milk (ASI) do not really understand the importance of religious knowledge in carrying out the practice of buying and selling breast milk (ASI). Conclusions of Writer are: (1) Overview Islamic law regarding practice sell buy breast milk (ASI) in Makassar City, especially in Ujung Pandang District , namely should No allow exists sell buy breast milk (ASI), because Lots harm ( damage / danger ). Suggestions from Writer are: (1) It is better not to breastfeed (ASI). bought and sold in a way illegal nor free. (2) Necessary exists supervision morestrict from institution government nor non- governmental institutions local about practice sell buy breast milk (ASI) so you don't happen.

Prevalence and characteristics of medical emergency teams in Switzerland: a nationwide survey of intensive care units.

Medical Emergency Teams (METs) have been implemented in many hospitals worldwide and are considered an integral part of the hospital patient safety system. However, data on prevalence, staffing and activation criteria of METs are scarce. Such data are important as they may help to identify areas of quality improvement and barriers to implementation of rapid response systems (RRS). This survey aimed to analyze current characteristics, prevalence, and organization of METs in Switzerland. We conducted a cross-sectional nationwide online survey, inviting physicians' and nurses' representatives from all registered adult intensive care units (ICU) in Switzerland. Of the 74 hospitals invited to participate in the survey, 57 responded (response rate 77%). We obtained 82 individual responses (from 50 physicians and 32 nurses). Twenty-five hospitals (44%) have a MET in place. In most Swiss hospitals, METs are composed of ICU consultants (64%) and ICU nurses (40%) and are activated by phone, with a usual response time of less than 10 minutes. The most common triggers are single abnormal vital signs (80%), while multiple-parameter warning scores are less commonly used (28%). While more than half of the nurses have regular trainings for their MET members (57%), most MET physicians (63%) do not. Systematic data collection of MET calls occurs in only 43% of institutions. Finally, the most common reasons for not having a MET are staff shortage (44%) and lack of funding (19%). Less than 50% of Swiss hospitals with an adult ICU have a MET in place. METs in Switzerland typically include an ICU doctor and an ICU nurse and are available 24/7. Major barriers to MET introduction are staff shortage and lack of funding.

Will the State‐owned Capital Transfer Policy Enhance the Sustainability of the Urban Employee Basic Pension Insurance Fund in China?

AbstractTo analyze the effect of the state‐owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund (CUEBPIF), this study develops an actuarial model for pension insurance. The results reveal the following: (i) Without policy intervention, the CUEBPIF would face a deficit in 2027 and a cumulative shortfall of RMB207.44 trillion by 2050, and the proportion of fiscal subsidies for the CUEBPIF in the total fiscal expenditure would increase to 12.86 percent in 2050. (ii) Based on a delayed retirement policy, the transfer of 10 percent of state‐owned capital can delay the onset of the fund deficit by 6 years, and the accumulated shortfall in 2050 would fall to RMB39.42 trillion, and the proportion of fiscal subsidies would decrease by 11.77 percentage points. (iii) The state‐owned capital transfer policy can improve the sustainability of the CUEBPIF and reduce the burden of enterprise social security contributions when the transfer ratio increases to 20 percent.