The pension system is not unified in each part of china , and the social insurance coverage is incredibly low . 8 . the small investment scale and the low return on investment of our social security funds is the unavoidable result of social investment , 8 、社会保障基金(其主要来源是社会养老金)投资规模小、效益低的入市状况，暴露出我国现收现付制、由政府控制的社会养老金不适合进入资本市场。
2 . we must administer the management system of the social security accounting , rebuild financial and accounting system , set up the organizations , choose and cultivate accountant , strengthen management of the social security accounting 第四章我国社会保障会计核算体系的设想社会保障会计核算是会计管理的核。 0工作，是对社会保障基金经营管理的全过程记录和反映。对我国社会保障会计会计核算体系的构想包括：二1
In theorists , the mainstream view of the social security fund in china is to avoid the " welfare disease " and the inevitable emergence of the ageing of the population , should rely on " self - protection " in the realization of economic incentive arrangements 一段时间以来,理论界在我国社会保障基金问题上的主流观点是为了避免“福利病”和几乎必然出现的人口老龄化问题,应该主要依靠“自我保障”实现经济中的激励安排。
For the consistent development of social security system , approving the enforcement of contribution collection , strengthening the supervision and governing of the funds , governing the investment of social security funds are all needed to assure funds safety and funds growth 为实现社会保障制度的可持续发展，要依法充实社会保障基金，强化基金征缴，加强基金管理，防止基金流失，规范基金运营，确保社会保障基金安全和保值增值。
Article 23 auditing organs shall exercise audit supervision over the financial revenues and expenditures of the social security funds , funds from public donations and other relevant funds and capital managed by the government department or by any other entity on commission of the government department 第二十三条审计机关对政府部门管理的和其他单位受政府委托管理的社会保障基金、社会捐赠资金以及其他有关基金、资金的财务收支，进行审计监督。
Article 24 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of the social security funds , funds from public donations and other relevant funds and capital managed by governmental departments or by public organizations authorized by the governments 第二十四条审计机关对政府部门管理的和社会团体受政府委托管理的社会保障基金、社会捐赠资金以及其他有关基金、资金的财务收支，进行审计监督。
So synthetical measures must be implemented to fight against poverty , including ecological immigrant , promoting new development of traditional agriculture and animal husbandry by improving levels of manpower quality of rural residents and establishing new villages , increasing employment opportunity by developing tourism to drive development of the third industry , preventing returning to poverty due to illness by changing medical resource distribution , controlling increase of population , intensifying legislation and setting up social guarantee fund etc 为此必须采用综合性的反贫困措施：如生态移民；通过提高农牧民个人素质，促进传统农牧业的发展，构建新农村；大力发展旅游业，以增加就业机会；改变医疗资源配置，遏制因病返贫；控制人口增长；加强立法、建立社会保障基金等。
The excess revenue was mainly spent for the following purposes : to pay off longstanding arrears in export tax rebates and payments for returning farmland to forests , to increase tax rebates and general transfer payments to local governments in accordance with the law , to increase legally mandated expenditures for education , science and technology , and to increase expenditures for the social security fund , for policy - mandated bankruptcy of enterprises and for basic cost of living allowances for residents 超收收入主要用于解决出口退税和退耕还林等历史欠账，依法增加对地方税收返还和一般转移支付，增加教育、科技等法定支出，增加社会保障基金、企业政策性破产、居民最低生活保障等支出。
For reducing state shares to fulfill society security founds , the specialists in home put forward many measures . for example , large state - owned invest companies pedicipate in reducing state shares , establish state shares holding fotmds , or transfer state shares to bounds , etc . , meanwile the govemment have experienced some experimental project research , such as directional sales and purchase of state shares , sales of state shares by l0 % of the financing , etc . , 为减持国有股充实社会保障基金，国内的专家学者提出过国有大型投资公司参与国有股减持、建立国有股持股基金、股转债等多种国有股减持方案；国家也进行过国有股定向配售、国有股回购、按融资额的10出售国有股等国有股减持方案试点，但最终都不能为投资者所接受。
