The Risk Management Of Pension Supervision In China

With the development of society and economy, the function of social insurance is not only limited in mitigating the contradiction between the labor and the employer . It must improve the development of economy. It not only ensures the equity, but also improves the efficiency of the economy. Under the pressure of finance and aging population, many countries reform their old endowment insurance system. The new system is composed of three parts: social primary pension, enterprise annuity and personal saving pension. China started the development of enterprise annuity in 1990s. Through ten years' development, we have gained some progress. But there are also many problems baffling the development of enterprise annuity.This article elaborates the pension supervision structure exposing the related risk by learning the lessons of the international pension supervision experience and analyzing our country pension supervision structure at present, then it analyzes the reason from pension system skeleton and the Principal-agent behavior aspect and the macroscopic economic environment aspect. by the reason analysis, The author proposed risk management theory frame about pension supervision structure in china from the internal control and exterior supervising angle.