Study On The Financial Evaluation Model Of Supplementary Pension's Performance In China

Since the middle of twenty century, especially after the World War II, It caused the accumulation of the old age population. Some developed countries entered aging society one after another. In the same time, the growing of aged population brought the number of persons that drew society insurance had risen and the burden of the basic endowment insurance had become more serious. Based on this background, the supplementary pension system established in many developed countries.Supplementary pensions system is one of security systems of retirement incomes provided by enterprises voluntarily. As the second pillar of the social security system, supplementary pensions system provides important living safeguard for the aged by increasing their retirement income. On the other hand, supplementary pensions system does great favor to optimize management of human resources, as a part of enterprise wage and welfare system. In China, due to the aging problem and high-speed increase of supplementary pensions, the reality requires supplementary pensions system to be established and regulated.Currently, the scale of our country's supplementary pension fund is about 100 billion RMB, in 2010 it would be 1000 billion RMB. The scale of supplementary pension fund is huge, and it have the social guarantee characteristic, so it's very important to carry out the funds management and control on supplementary pension fund. Based on this background, the social security system in china which contains the supplementary pensions system is still to be improved and the regulation of supplementary pensions system is still in attempt. So the establishment of financial evaluation model of supplementary pensions is worthy to be studied. Whereas the corresponding systemic study has not been done.The supplementary pensions fund has been raised, invested and payment, the financial activity through the all process of its carrying and management. So the...