The New Rural Social Pension Insurance Fund Risk Identification And Control Research Of D County

Since the State Council issued "Guidance on Conducting new rural social pension insurance pilot" in September 1,2009 New rural social pension insurance pilot (Referred to as the new agricultural insurance) in the number of county-level units increased by less in the presence of institution building to have, nowadays the new rural social pension insurance pilot is implemented nationwide. Continue to promote the new agricultural insurance pilot process to comply with Congress since the guiding spirit of the sessions of the Seventeenth Meeting report specific practice, for achieving rural residents will be looked after properly, breaking the urban-rural dual structure, cracking "three rural" issue, thus promoting rural economic development and deepening reform, And ultimately contribute to the overall economic and social development is of great significance. Operational management issues of new agricultural insurance fund are the new agricultural insurance system to establish and improve the core content and the primary link.This article, risk control and time value of fund is the core theoretical ideas, to improve the new agricultural insurance fund operational management level as a starting point of D county, to ultimately enhance the level of D county, township residents for the purpose of old age pension, for the new agricultural insurance fund operations management issues in Hunan province fourth installment of the new agricultural insurance pilot counties about D County for a more specific, systematic study. Firstly, this paper describes the background, meaning and purpose, and commentaries current research over the years at home and abroad. And based on the point of new agricultural insurance fund on risk introduced the financial management concepts and theories related to new agricultural insurance fund such as accounting treatment of pension accounting, risk control theory. Secondly, with the Hunan province fourth installment of the new agricultural insurance pilot counties-D County as the survey area county, conducted a comprehensive understanding by using the questionnaire and in-depth interview on the D County rural social pension insurance fund operations, through in-depth interviews and survey data analysis sorting notes, preliminary draw many problems about the new agricultural insurance fund operations management D County. For instance, rural residents insured will not high, low fund operational efficiency, regulatory system is not perfect. After obtaining the preliminary conclusions, further analysis compiled D County IESS financial data and the "2014 China Statistical Yearbook" and other data, made a thorough study about D County agricultural insurance issues facing the problem for using linear regression analysis and longitudinal comparison method. After a quantitative and qualitative analysis considered the new agricultural insurance fund is facing funding risk and operational risk as a whole, for example, residents of the township surrender risk, market risk, inflation risk, operational risk and other mechanisms and from the point of risk control and time value of fund dialysis the exist causes of funding risk and operational risk, such as County IESS services about D County is weak, the way they operate a single investment fund, etc. Ultimately, proposed targeted risk control countermeasures contrart to the specific reason for the D County new rural social pension insurance fund risk arising, trying new rural social pension insurance fund for risk aversion, transfer, share and bear. so as to enhance the D county increasing the value of the new agricultural insurance fund capacity, ultimately provide effective protection for the township residents paid pension of D county.