Research On The Supervision Of Fiscal Transfer Payment Of The Basic Pension Insurance

The basic pension insurance is crucial to every citizen as providing our elderly with a sense of security, belonging and worthiness has become everyone's hope. Through the inspection of our current pension system, we can see that there is funding gap existing in our pension expenses and expenditures, and the financial transfer payment has played an an important role to make up the shortage of insurance pension fund expenditures.After recognizing the importance of the financial transfer payment in the basic pension insurance field, we also recognized that the current stage of pen sion fund transfer payments process still existing Misappropriation and corrup tion, illegal taking and impersonator, injustice and poor efficiency and other p ractical problems. These problems have limited the desired effect of transfer p ayment.To deal with these problems,we try to strengthen the supervision mean s.According to the provisions of existing law and the analysis on the supervisi on system,we could complete the supervision in four aspect:the transfer payme nt legislation,information publication,the supervisory body,the supervision pro cedure and legal liability. Based on the basic theories and concepts of supervis ion were discussed above, this thesis proposes to establish the independent reg ulatory agencies which is under the leadership of the NPC to coordinate work between various regulatory body; proposes to complete antecedent supervision,interim supervision and Post-supervision, on-site supervision, off-site supervi sion, focusing on the effectiveness of supervision process; ensures transparenc y and responsibility of the supervision by opening the information and comple te the legal liability to make the supervision work gradually. Combined with o ur comprehensive fiscal reform background, this thesis proposes to formulate“The financial transfer payment law” as soon as possible, in which the provisi ons of the appropriate supervisory measures and legal responsibilities will be addressed, in order to solve the transfer payments problems in reality.