The Study On The Supervision System Of Enterprise Pension Insurance Fund In Hunan Province

With the development of population aging, the pressure of social insurance fundpayment is greater and greater. On the other hand, the frequent occurrence of variousfund violations seriously influences the fund safety. These pressures and problems notonly affect the healthy development of social insurance fund and common people’svital interests, but also will bring extremely profound changes to the entire socialstability and the development of national economy. Enterprise pension insurance fundis the most important part of social insurance funds, so its study will have very strongrepresentative meanings.The supervision of enterprise pension fund has a profound significance. So inthis paper, taking the supervision system of enterprise pension insurance fund inHunan Province for the example, the author begins with the basic theories of socialinsurance supervision, and reviews the history of supervision system in our socialinsurance fund by the use of the methods of literature survey, comparative analysisand qualitative analysis. Then the author analyses the current situation and the reasonsof supervision system of enterprise pension insurance fund in Hunan Province, findsout because of incomplete administration system of enterprise pension insurance fund,inadequate supervision system, the defects of regulatory functions of configuration,and the loopholes in some links of social insurance fund, such as raising, payment,and handling, it should be perfected both in administration system and in supervisionsystem. Finally, for the reference of the successful experience in administration ofsocial security funds from home and abroad, according to the implementation ofSocial Security Act and the actual circumstance in Hunan Province, the author usesthe theories of information asymmetry, principal-agent and public choice theory to putforward to some suggestions as follows to perfect the supervision system of enterprisepension fund in Hunan Province:1. improving laws and regulations system;2.rationalizing fund supervision mechanism;3. perfecting fund supervision system;4.strengthening fund day-to-day supervision;5. enhancing the multivariate informationdisclosure.