Research On The Actuality And The Improving Of The Enterprise Annuity Fund Regulation

As we know, enterprise annuity is one of the three pillars of social pension insurance system. And as the improving of the people's standard of living and the coming of the aging of population, the basic pension insurance can't satisfy the people's need of the future lives'quality. As the supplemental pension insurance, the enterprise annuity provide guarantee to the increasing material living need of our country natives. The enterprise annuity fund what is formed by the payment of the enterprise and the employees and its return from investment has two properties, one is the financial property of the fund, and the other is the guarantee property of the enterprise annuity. But in the recently, there are some cases, such as the enterprise annuity fund lost in Shanghai, that the government, the people and the whole society begin to pay more attention to the lack of the regulation of the enterprise annuity fund. The invalidation of the government regulation, the moral risk of the fund manage profession and the irregular coming out when the enterprise make the annuity system.The key point of the research in the paper, so as the key problem to be solved is putting forward some ideas and formation to the construction of the regulation system of the enterprise annuity fund, which is directed by the theory of regulation, the finance management and the enterprise annuity fund management, using the enterprise annuity fund regulation system in other countries for reference and linking with the regulation's present situation in our country.The innovation of this paper is that based on the law, analyzing the construction of the enterprise annuity fund regulation system by the theory of management, sorting out each objects'right and duty and their relation in the regulation system to control the risk of the enterprise annuity fund regulation and advance the harmony regulation's implementing more effective.