Analysis on preserving or increasing the value of social security funds under the new normal economy in China

The ＂new normal＂ is the current stage of development of China＇s economy. The ＂new＂ in new normal means different to past; the ＂normal＂ means relatively stable. For a period of time in the future, the decrease of potential growth rate has become an indisputable fact. Social security fund is an important source of funds for the protection of people＇s livelihood, whose every movement often attract much attention. Under the situation of new normal economy, how to ensure the preserving or increasing value of social security funds on the premise of security is the core task in the operations management of social security fund investment. At present, there are some difficulties in the development of the social security funds, such as the management system and operation mechanism are not perfect, some institutional measures have not been fully implemented and the progress of the law and regulations is slow. In this paper, we will put forward some corresponding improvement measures, such as expand the scope of social security fund investment, accelerate the implementation of the nominal account system and strengthen the actuarial management of social security fund.

Human Rights Protection under the New Normal State of Economy

The new normal state of economy is not only the overall trend of China's current economic development stage, but also the strategic choice of China for the future economic development, the anticipation for the economic development and its outcome under the new strategy. It is of great strategic significance for the long-term development of China's human rights as a whole, yet it makes a short-term challenge to the realization of the rights of vulnerable groups. Under the new normal state of economy, it should be targeted to strengthen the protection of the rights of vulnerable groups, which is very important not only for the overall development of China's human rights causes, but also for China to cross over 'the middle-income trap' and to achieve sustainable development of economy.

Debt Restructuring in the Context of New Economic Norms

The process of market economy development is the process of enterprise being eliminated and renewed. Under the background of the new economic norm with increasing competition, all kinds of methods to settle the debt dispute come into being, which puts forward the new requirements for the accounting treatment of debt restructuring, In practice, the debt restructuring of the accounting treatment is still facing some problems. Enterprises should continue to strengthen the understanding of the object and scope of debt restructuring, the debt restructuring activities and projects to conduct more in-depth investigation and research to ensure the smooth development of debt restructuring. From this point of view, this paper discusses the theory of corporate debt restructuring and the accounting treatment of corporate debt restructuring in practice. It aims to provide reference for the improvement of debt restructuring accounting.