China's Social Security Fund Supervision Model Study

Based on the present theories of operation and supervision of social security fund, this paper penetrates into analysis and evaluation on the status quo of supervision of social security fund in China, and uses foreign triumphant experience and lesson of supervision of social security fund for our reference, finally puts forward the mode of supervision of social security fund with Chinese distinctive feature.Firstly, this paper discusses the basis of the social security fund theory from the social security system, social insurance system, the social security fund and the social security fund. Secondly, this paper analysis the development trend of the Social Insurance Fund Supervision through public economic theory and the social insurance fund regulation, financial system theory and the inherent risks of supervision of social insurance funds, asymmetric information theory and the social insurance fund regulation, and the marginal economic theory and the Social Insurance Fund Supervision. Thirdly, this paper analyses the status quo of supervision of social security fund in China which paper penetrates into analysis and evaluation on the inadequate of social security fund in China. Finally, from the China's national conditions, puts forward the system mode of supervision of social security fund, which includes the acceleration the building of security legislation, expand the social security fund supervision content; strengthening social insurance fund operator accounting, improvement operational efficiency; using auditing and supervision to ensure that the social security funds earmarked; establishing a diversified, multi-level social insurance fund accounting information disclosure system and strengthening the research on the method of analysis of fund supervision.