The Research Of Fund Management And Operations Law Of The Endowment Insurance System Of Enterprises In Cities And Towns

With the spending of aging process, social security system is being adjusted and completed both in the developing countries and developed countries. The trend of reform is to build the burden sharing mechanism of social security and split apart government duty, and to strengthen personal duty, so as to mobilize the zeal of family and market. In the aspect of endowment insurance system, the shift is from pure pay-as-you-go system to fund accumulation system. The reform of Chinese endowment insurance system has passed for twenty years, with the expand of the size of the endowment insurance fund accumulation, it is very important to study the operation management of endowment insurance fund.First, the article analyzes the essence of the reform of endowment insurance system of Chinese enterprises in cities and towns, and gives the view that the essence of reform is the shifting process from retired system in planned economy to endowment insurance system in market economy. The article gives the view that Chinese endowment insurance fund includes basic endowment insurance fund, additional endowment insurance fund and personal savings endowment insurance fund through analyzing the endowment insurance system in market economy. Based on above-mentioned, the article analyzes the risk of endowment insurance fund and the measures government should adopt, and then proves the subject and object of endowment insurance fund law inspection in capital market. Lastly, the article designs the three channels to stable preservation and increment of endowment insurance fund that China should open up in current situation.