The Research On The Performance Evaluation System Of Basic Pension Insurance Fund

By the end of2013, the size of the Pension fund has reached to1.95trillion, the insured populationhas reached to3.2trillion, our country has established the pension insurance system, covering all thecountry, including the basic old-age insurance for urban workers, urban residents social pensioninsurance and new rural social pension insurance. In face of such a large scale and a wide coverage of"life money "，how to achieve effective management, which is a widespread problem concerned byscholars in recent years. At present, although the audit department organize audit of the pension fundevery year, but it pay more attention to the traditional audit financial indicators and compliance checks,and pay less attention to the performance aspects of pension fund operational safety, efficiency,effectiveness, and whether to implement the goals established at first. And these aspects tend to moreaffect the quality of overall operation in the pension fund. Therefore, it is urgent to need for a scientificsystem for comprehensive evaluation of the pension fund. Performance evaluation is widely used inperformance appraisal of business and the Public Sector, and the core is to build performance evaluationsystem. In view of the lack of an independent agency of government performance evaluation, it’spractical and rational to use the audit department to evaluate the performance of pension funds.This article will regard the research status about the pension fund ’s performance evaluation whichcollected from home and abroad, the public fiduciary responsibilities theory, the Balanced Scorecardtheory and so on, as the theoretical foundation, through combining China’s basic old-age insurancemanagement system and the current problems of basic pension insurance fund, to define the pensionfund performance initially and determine the performance evaluation of the main object and the object,determining the basic factors infecting the pension insurance fund performance through expertinterviews. On this basis, combine the connotation of Balanced Scorecard strategic and pension fundperformance evaluation, to determine the specific indicators,containing of24totally, of basic pensioninsurance fund performance evaluation by the decomposition of strategic objectives, analysis of criticalsuccess, finally, set index weights by AHP and test the importance of science of each index. So far, thebasic pension insurance fund performance evaluation system has been built. The core content of thisarticle is to build a basic pension insurance fund performance evaluation system. The hope is to makesome meaningful contribution to improve our pension fund performance evaluation system.