Study Of China's Social Security Fund Operations And Regulatory Issues

Abstract Social security funds are the core content of the social security system, and the success or failure of China抯 social security system is directly based on the operation and supervision condition of social security funds. Because of the complexity- of the social security funds themselves, to make the thor- ough researches on the operation and supervision of China抯 social security funds , I have studies the fund ?collection model based on the general analysis of social security funds ,and then established the operation model of China抯 social security funds. Additionally, it is important to strengthen supervision, avoid risks and ensure the safety and integrity of the funds. As according to the thought above, this thesis consists of four parts: Part I : General Analysis of China抯 Social Security Funds Theoretically, I have defined the concept of social security funds clearly through the social security funds?implication, classification and the differ- ences from other related concepts, and then studied funds?importance. Based on those, I have analyzed the social security funds?present situation of social security funds and existing problems on the collection, operation and supervision, which is taken as the main points of the following chapters. Part I : The Choice of the Collection Model of China抯 Social Securi- ty Funds The collection model includes the collection methods, the collection spe- cific forms and the source of funds. To use the experience of other countries ?? for reference and combine it with China抯 conditions, the collection methods should adopt the compound collection model. The specific forms of collection should levy social security taxes, set up the basic security compensation using part of the state asset transfer profits and other forms. The source of funds is burdened by the state, enterprises and individuals. Part K The Choice of the Investment and Operation Model of China? Social Security Funds The raised funds are faces with the risk of devaluation. How to make profits by the investment and operation of social security funds, one of the choice is to design a- new investment and operation model for China抯 social security funds. The social security bank is the main body and the non梑ank financial setup is auxiliary. The investing ways to make the fund apprecia- tion are purchasing national debts, compound bond investment, housing credits, entity investments and investing international capital markets. At present stage, it is important to better the macroeconomic environment of in- vesting and operating social security funds and realize funds capital operation through three steps. Part V The Choice of the Supervision Model of China抯 Social Securi- ty Funds From the view of capital operation of social security funds, the supervi- sion model of China抯 social security funds is divided by three aspects: gov- eminent supervision, financial supervision, lawful and other supervision. Valid supervisory measures can keep and appreciate the funds?value and en- sure the safety and integrity of China抯 social security funds.