趙東均 萬建偉

Abstract：Social security funds play an irreplaceable role in peoples lives and national stability.Strengthening the management and supervision of social security funds，ensuring the transparency of the operation and use of social security funds and the rationality of investment have become crucial issues.There are certain problems in the management of social security funds in China.This paper will analyze and provide corresponding solutions.

Keywords：social security fund;investment management;supervision

The social security system plays a key role in social and economic development.As an important part of the social security system，Chinas social security fund is specifically used to supplement social security expenditures such as pension insurance during the peak period of population aging.However，while the scale of Chinas social security fund has continued to expand，it has also exposed many problems and needs to be strengthened.

1.Problems in the supervision of Chinas social security funds

（1）The supervision legal system is imperfect

At present，Chinas social security legal system includes three aspects： First，the Constitution，which is the fundamental law of China，and provides a basis for the formulation of social security fund supervision laws; Second，the Social Security Law，which is based on the Constitution.The legal norms; The laws that have been promulgated in China，such as the Interim Regulations on the Collection of Social Insurance Fees and the Administrative Supervision Measures for Social Insurance Funds，have low levels and do not have the enforcement power of the law，which leads to the lack of legal basis for the supervision of social security funds，which is not conducive to Management of social security funds.

（2）Lack of specialized regulatory agencies

Chinas social security fund supervision also has problems in the construction of institutions.The Provisional Regulations on the Collection of Social Insurance Fees stipulates that “the administration，supervision and inspection of the collection and supervision of social insurance fees in China shall be undertaken by the labor security administrative department of the State Council and the labor security administrative department of the local peoples government at or above the county level”，which results in the social security fund.In the state，the supervisory department also acts as the manager and supervisor of the social security fund，forming a situation in which it supervises itself.

2.the countermeasures to strengthen the supervision of social security funds

（1）Improve the legal framework and strengthen the legal basis

The healthy operation of the social security system is inseparable from the protection of the law.From the current situation，the laws on social security in China are still not perfect，and the management and supervision of social security funds lack legal guidance.At present，the laws and regulations that have been introduced have low levels of legislation，lack of authority，and are relatively scattered.They do not form a complete legal system and cannot realize the authority and compulsory of national legislation on the supervision of social security funds.It is recommended to fundamentally regulate the supervision of social security funds and improve the legislative level and legal binding force of social security fund supervision.

（2）Establishing an independent social security fund regulatory agency

At present，the supervision department of the social security fund is both a manager and a supervisor，often involving multiple departments，and the powers and responsibilities are unclear.At the same time，the departments are independent of each other，lacking effective communication when dealing with problems，and poor coordination.It is recommended to establish a social security fund supervision committee to take the lead in re-dividing the responsibilities of various departments，coordinating existing resources，conducting professional management，and ensuring sufficient independence between departments to handle social security fund operations according to law.

參考文獻(xiàn)

[1]劉藝.我國社保基金投資存在的風(fēng)險(xiǎn)與控制[J].納稅，2017（12）：115.

[2]苗淑穎.社保基金監(jiān)督工作的難點(diǎn)及對策研究[J].財(cái)經(jīng)界（學(xué)術(shù)版），2016（07）：170-171.

作者簡介

趙東均（1992.11.10—），男，漢族，河北省唐山市人，碩士研究生，天津商業(yè)大學(xué)金融學(xué)專業(yè)，研究方向：金融市場與金融機(jī)構(gòu)。