The Research On The Shaanxi Province Supervision System Of Enterprise Workers Basic Old-age Pension Fund

Pension fund is the material foundation of pension insurance system. It makes the system working regularly and occupies the core status throughout the system. In nowadays, how to strengthen supervision of pension fund, prevent the occurrence of various risks, has become the focus of widespread concern. Because makes the fund safe and has the value increasing are not only connected to the vital interests of the broad masses of the people, but also the development of the society.Based on the basic theory of pension fund regulation, we use the public interest theory, marginal economic theory as support to analysis the necessity of pension regulation and the composition of fund supervision. We use the pension fund statistics of Shaanxi province over the years to establish indicators. We found the problems of the pension fund supervision system through the analysis of measuring actual interest rates, balance payment of pension fund and debts. From that, we know the problem:investment channels are single, low rate of return and auditing pension funds face narrow. In order to improve the current situation, proposed to expand investment channels, increase the intensity of audit, control, early retirement and so on.