Under The Background of Aging Population, Britain, Japan and South Korea Pension Fund System Analysis and its Enlightenment to China
Sixuan Chen

Abstract
With the constant improvement of the population average life expectancy, the pension personal account will face a growing risk, improvement of the pension fund system is crucial, this article from system design, the preferential tax, legal protection, operation mechanism, and fund supervision five aspects to the current situation of the endowment insurance fund system of China is analyzed, then take example by Britain, Japan and South Korea relevant experience in the system of pension fund management experience, improve the system of endowment insurance fund in China.

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