The Annuities Socialization Extends Optimization Research

According to relevant state laws and regulation, National Social Security Fund is set up as special funds on the basis of different social security project by fully mobilize the various social resources. The fund is a form of national income redistribution, which protects the citizens’basic living and improves the national public welfare. As an important part of the Social Insurance Fund, basic endowment insurance fund is considered as "the life of money" which guarantees the retired masses’basic life. Because of its wide coverage and large amount, there are much difficulty and emphasis in the supervision of the basic endowment insurance fund.In recent years, compared with most studies of the basic endowment insurance about the investment of the fund and the supervision, fewer is about the late operate part of the fund. Especially the risks and problems implied in the pension auditing and extending are greatly neglected. In fact, the illegal and unreasonable action in the annuities extends brings much negative influence to the security and stability of the basic endowment insurance fund. Not only caused a huge amount funds loss, but also affected the fairness and justice of the society, contrary to the fundamental purpose of the social security system. In face of the diversification and complicated issues in the annuities socialization extends, it is necessary to intensify efforts in audit and supervision, further improve the annuities extends system, so as to guarantee the sustainable development of the basic endowment insurance in China.According to the logical structure of "find the problem-analysis the problem-solve the problem", this paper will consist by five chapters. Chapter I is the introduction part, explaining the research background, study significance, related literature and research ideas. Then interprets the connotation of the annuities socialization extends, reviews the development course of the Extends modal since1984(enterprise pay-margin pay-overall pay), then introduces the basic endowment insurance fund structure, the special fund accounts and related departments. These clarity the fund source and payment process.Chapter Ⅲ summarizes the main problems existed in the current Extends modal, analyzing the causes based on the macroscopic, mid-gradational and microcosmic level, which helps making sure the right direction of optimization. Then aims at the problems which analyzed above, proposing the suggestion for the optimization from two aspects:the system design and implementation.At last summarizes the analysis above, puts forward the deficiencies of current research, looking at further improve the study results at the practice.