Research On The Legal Issues Of The National Social Security Fund Information Disclosure

The national social security fund is an important strategic reserve funds.The information disclosure make people to understand the national social security fund policy,and the evaluation of the national council for social security fund fiduciary duty performance situation,and determine the important tool of national social security fund safety degree.Therefore,studying the national social security fund information disclosure system has important practical significance.From 2001 to 2015 the national social security fund’s annual report and related laws and regulations,we can analyze,and find that the national social security fund information disclosure content inadequate,incomplete.Disclosure of conflicts with the new accounting standards.The rules on information disclosure problems such as imperfect.This article from the basic concept of the national social security fund information disclosure,basic content,necessity,through the research on the present situation of the legal system of information disclosure in our country,the comparison of reference of foreign system,exploring the path of perfecting the legal system of the national fund information disclosure.The full text is divided into four parts:The first part,the summary of the national social security fund information disclosure.This part first of endowment insurance fund,the concept of endowment insurance fund information and its disclosure is defined,then the analysis of the necessity of the national social security fund information disclosure,and finally briefly discusses the complete legal system of disclosure of information architecture should include the basic principles,the compulsory subject,the legal scope,legal form,legal liability,etc.The second part,the present situation of the legal system of the national social security fund information disclosure.This part from the legislation situation,the scope of disclosure,disclosure document format,the ways and methods disclosure,disclosure time,basic aspects,such as the legal responsibility of the national social security fund generalizes the present situation of information disclosure system.From the rules and regulations of heavy and complicated,through to the rules extraction,inductive,cleaning out the overall features of the national social security fund information disclosure legal system.The third part,the problems existing in the legal system of the national social security fund information disclosure.Through the status quo of the study found that,in the aspect of legislation system,the national social security in our country legal system of information disclosure has legislative concept deviation,low legislative level,such problems as lack of special legislation and the local rules;In terms of disclosure obligation subject,there is no clear the national social security fund mainly,auxiliary disclosure obligor;In the scope of disclosure of the national social security fund lack of financing,investment,information disclosure,lack of investment manager and custodian chosen the disclosure of information,financial information,lack of necessary explanation of external audit report revealed a lack of clear requirements;In terms of forms,not clear demands on time,disclosure way don’t correspond with the content;The provisions of the lack of legal responsibility.The fourth part,perfect the legal system of the national social security fund information disclosure recommendations.This part aimed at the problems existing in the legislation in our country,combined with the foreign system of law of enlightenment,put forward the following Suggestions: improve the legislative level,strengthen the information disclosure,special legislation for local implementation rules;Clear the national social security fund information disclosure obligor and its disclosure;In accordance with the supervision needs improving the national social security fund financing,investment,information disclosure,the social security fund investment manager and custodian selection information disclosure;Strengthen auditing and actuarial information disclosure;To perfect the disclosure procedures and forms;Clear disclosure obligor’s legal responsibility.