| The old-age Insurance Fund is the retiree’s life-saving money,is maintains the social stability the important tool.is the basic embodiment of the majority of workers "old and supported",is the symbol of social civilization and progress.In the transition process of China’s endowment insurance system,the gap between income and expenditure of endowment insurance fund is formed due to the influence of aging population and transition cost.The whole society has always been concerned about the "deficit"of endowment insurance fund.How to maintain the balance of income and expenditure of endowment insurance fund and ensure the sustainability of endowment insurance system is the focus of government and public administration departments throughout the country.Under the guidance of the risk society theory and the coordination theory,this paper introduces the current situation of the management of the basic endowment insurance fund of ningxia enterprise employees by the method of literature research and interview,and analyzes the relevant data of the basic endowment insurance fund of Ningxia enterprise employees in the past five years.It has studied the construction of the fund supervision and management system,budget preparation and implementation,factors affecting the balance of fund revenue and expenditure,the value appreciation and preservation of fund balance,and the subsidization of fund from the general public budget.It is concluded that there are some problems in the management of basic endowment insurance fund in ningxia enterprises,such as prominent contradiction between income and expenditure,lack of supervision and management,lack of scientific and standardized budget management,and poor supplement effect of state-owned capital.From the Angle of risk management and department coordination,analysis of causes and corresponding resolving balance contradictions,strengthen the fund supervision and management,improve the quality of budgeting,strengthening the state-owned assets to finances at various levels of supplementary effects such as perfecting Suggestions,in hopes of ningxia region help enterprise worker is basic endowment insurance fund management,make gradual progress and perfect. |