Social Security Fund Management

Author: Lin Zhifeng
Publisher:
Publish Date: 2007-02-01
Features: Based on drawing lessons from international experience and grounded in the realities of China, this book discusses the comprehensive and full-process management of six types of social security funds—fiscal social security funds, social insurance funds, housing provident funds, enterprise annuities, welfare lottery funds, and the National Social Security Fund. These funds are managed under three modes: government budget (intra-budgetary), government budget (extra-budgetary), and non-governmental systems. The book covers aspects such as fund raising, payment, surplus and investment, cost and efficiency, and risk supervision. It follows established target models and systems, utilizing methods such as actuarial science, budgeting, accounting, and statistics. The book combines theory with practice, offering methods, examples, introductions, and discussions. It serves as a suitable textbook for higher education programs in labor and social security, public finance, and accounting. Additionally, it is an ideal self-study resource for professionals working in labor and social security, public finance, civil affairs, and social insurance administration, helping them enhance their theoretical knowledge and practical skills.