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Unemployment insurance fund is the material base for the development of unemployment insurance system. At present, the balance of unemployment insurance fund in China has exceeded expectations for many years, and the efficiency of fund utilization is relatively low. This paper discusses the reasons for the high surplus of unemployment insurance fund in our country, and give countermeasures to decease the surplus, including enlarging coverage area, enhancing supply level and promoting employment function to provide some references for the relevant researchers. Current Situation of High Surplus of Unemployment Insurance Fund in China Since its establishment in 1986, China's unemployment insurance system has been developing and improving in practice. It has played an important role of "safety net" and "shock absorber" in the continuous reform of China's economic system. However, with the development of society, there are some problems in the operation of unemployment insurance in our country. The most obvious manifestation is the large amount of unemployment insurance funds that have been in balance for several years. It is undoubtedly abnormal for the unemployment insurance system. This paper attempts to analyze the reasons for the continuous emergence of large amounts of unemployment insurance fund balance, and puts forward some solutions. The income, expenditure and balance of the unemployment insurance fund in China from 2007 to 2016 are shown in Table 1.The rise of unemployment insurance balances in China is shown in Figure 1. Table 1. Income, expenditure and balance of the unemployment insurance fund in China (Unit: billion Yuan) Year Fund income Fund expenditure Fund balance

Research on Causes and Countermeasures of High Surplus of Unemployment Insurance Fund in China