Study On Management Of Chinese Employer Pension Fund Based On Financial Perspective

For the sake of the fast increasing of elderly population, many countries have built up multiple-arrangement endowment insurance policy. Chinese government also has made pension system reform, in May of 2004 three-arrangement endowment insurance system have been established in China, including national basic pension plan, employer pension plan and personal commercial endowment insurance. In the future, employer pension plan will develop quickly and become main power of our country's three-arrangement endowment insurance system. Currently, the scale of our country's employer pension fund is about 100 billion RMB, in 2010 it would be 1000 billion RMB. The scale of employer pension fund is huge, and it have the social guarantee characteristic, so it's very important to carry out the funds management and control on employer pension fund.The employer pension fund has been raised, invested and payment, cash is its point of departure and terminal, the financial activity through the all process of its carrying and management. And the employer pension fund is an independent accounting subject, the funds flows of it have itself character and different from others. So it is necessary to research on management of employer pension fund based on financial perspective.I have selected the process of employer pension fund from being raised to payment as object, and studied it based on our country's employer pension fund management theories and financial management theories. In the article I have built up the framework of our country's employer pension fund management based on financial perspective. Then I have studied the problem that our country's employer pension fund financial management including its raising, investing and payment, and the problem that financial regulation of our country's employer pension fund, and the problem that financial evaluation on management results of our country's employer pension fund.