Study On The Management Of Basic Endowment Insurance Fund For Urban Enterprise Employees In Shanxi Province

With the social progress and the improvement of people's living standards,the aging of the population is also accelerating,and its influence on pension funds is also increasing.As a key link and one of the most important components of the old-age insurance system,the management of the basic old-age insurance fund for employees of urban enterprises has been highly valued by all circles.However,due to the late start of fund management and its supporting measures,there are many problems in the basic old-age insurance fund management for employees of urban enterprises in China.Studying the effective management of the basic old-age insurance fund for employees of urban enterprises is conducive to the healthy and steady operation of the social security mechanism and the stable development of society.In the research on the management of the basic old-age insurance fund for employees of urban enterprises in Shanxi Province,this paper adopts the following three research methods: literature research,qualitative and quantitative analysis and field investigation.Through these methods,the current situation of the management of the basic old-age insurance fund for employees of urban enterprises in Shanxi province is analyzed as follows: the development of the basic old-age insurance for employees of urban enterprises in Shanxi province is gradually improving;The number of insured persons in this insurance has increased steadily,but there is still a phenomenon of insurance interruption.The base of payment and the level of pension benefits are constantly improving with the development of social economy.Fund income is also increasing year by year,but the annual growth rate fluctuates greatly.The development trend of fund expenditure is gradually exceeding the fund income trend,and the cumulative fund balance trend is also showing a downward trend.The fund investment operation focuses on safety considerations in the selection mode,and the yield is not particularly high;The fund supervision system,contents and methods are much better than before,but there are still imperfections.Through the research on the current situation of the basic old-age insurance fund for urban employees in Shanxi Province and combined with the field investigation,it is found that there are some problems at present: there are loopholes in the collection of the basic old-age insurance fund for urban employees in Shanxi Province,the enthusiasm of enterprises to pay is not very high,and the awareness of safeguardingrights of employees is relatively weak;The income trend of the fund is gradually decreasing,while the expenditure trend of the pension is gradually increasing,which may exceed the income trend in the future,and with the increase in the number of retirees,the pressure on pension payment will increase.The benefit of pension investment is relatively low.The pension fund supervision law is not detailed enough,the internal control is relatively weak,and the comprehensive information construction has not been completed.Analyzing the causes of the problems,there are roughly: the organization and management methods are not standardized;The fund management and operation functions are not clear and the investment concept is backward.Lack of innovation in supervision methods,etc.For this,the author puts forward the corresponding countermeasures and suggestions as follows: to strengthen the fine management of fund management departments,to improve the payment system,and to improve the enthusiasm of enterprises and employees for payment;Standardize the payment management of pension funds,and strictly enforce the auditing system for pension payment and collection;Reasonable allocation of fund assets,improve the value-added ability of pension funds;To improve the management efficiency of the basic old-age insurance fund for employees of urban enterprises in Shanxi Province and ensure the full distribution and safety of the basic old-age insurance fund,we should improve the internal and external supervision system of the old-age insurance fund supervision and promote the full coverage of information construction.