| With the continuous development of China’s market economy and the obvious improvement of its overall national strength,the construction and development of the social security system are expected and valued more and more.However,with the improvement of living standards and the change of people’s conception of fertility,the birth rate of newborn babies has failed to increase with the extension of average life expectancy,and the population aging is accelerating.However,the basic pension fund of enterprise workers in China is affected by the policy of "the same as the fixed number of years of payment",and there is a situation of "historical arrears".Under the background of the aggravation of the aging population,it faces the pressure of expenditure.However,when the social security expenditure such as pension insurance cannot be paid in a certain period such as the peak of population aging,the national social security fund,as a reserve fund,will supplement and adjust the expenditure of social insurance,providing a strong financial support for the implementation of the social security system.Therefore,improving the legal system construction in the process of income,investment and expenditure of social security funds is of great significance for promoting the construction of China’s social security system and improving China’s social security legal system.The implementation plan issued by the state council in 2017 requires the transfer of 10% of the state capital to replenish China’s social security fund,which to some extent enriches China’s social security fund.The social security tax policy implemented since the beginning of 2019 has stabilized the source of social security fund collection and maintained the stability of China’s social security fund.With the increasing scale of social security funds,the entry of social security funds into the market for investment activities is an inevitable result of coping with the expenditure pressure brought by the aging population.However,the national social security fund is a kind of fund with reserve nature,which can be said to be the guarantee of China’s social security system.Therefore,in the process of operation,the security of the fund operation must be guaranteed first,and the preservation of value should be realized first,and then the appreciation should be pursued.But once the social security fund enters the market,it must follow and bear the market rules.The capital market will not open the umbrella for the social security fund because of its special nature.On May 1,2016 began to implement the regulations on the national social security fund isof great importance in the governance of China’s social security fund,the fund source,function are expounded,and provisions of the national council for social security fund,fund investment manager,fund custodian,the specific duties of steady investment for the social security fund in our country has provided a legal basis,to a certain extent standardizes the fund operation,but the rules for social security fund which expounds the problem of not enough detailed,it is difficult to meet the requirements of the rule of law.Based on the analysis of the collected information and data for using qualitative analysis,literature research and interdisciplinary comprehensive study,first introduces the selected topic background and significance,and then through the analysis of the connotation of China’s social security fund,sort out the value of the social security fund management in our country,and then to our country social security fund management,management,revenue from various aspects,sort out the deficiency of the rule of law.Analysis on the comparative law is to see the experience of other countries on the control of the social security fund,law is a discipline of instance and at the same time,on how to promote the rule of law in the process of the social security fund management,can draw lessons from the related results of economics,in order to perfect our country’s social security system and social security legal system. |