Abstract

Based on the running and regulation theories of the current social security fund, the Chinese social security fund
and the regulation actuality are deeply analyzed and evaluated in this article. According to national situation of
China, following aspects are studied to establish the regulation system of Chinese social security fund with
Chinese characteristics, i.e. quickening the construction of the security legislation, developing the supervision
content of social security fund, strengthening the operation accounting of social security fund, enhancing the
operation benefit and utilizing the auditing supervision, ensuring the social security fund for its specified
purposes only, establishing diversification and multi-layer accounting information disclosure system of the social
security fund, and strengthening the research of the fund regulation analysis method.

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