Legal analysis: the adjustment fund is a possible part of the basic pension for middle-aged people. When the transitional pension or the expansion of personal account still cannot solve the organic connection between the old and new treatment levels (that is, the basic pension calculated by the new method cannot be generally or mostly higher than the retirement treatment level calculated by the old method), it is necessary to add another pension to the "middle-aged" basic pension structure. This kind of pension is called "adjustment fund".

Legal basis: Interim Measures of the Ministry of Finance for the Administration of Budget Stability Adjustment Fund.

Article 4 The surplus income of the general public budget shall be used to set up or supplement the budget stabilization fund in addition to making up the deficit.

Fifth general public budget surplus funds should be used to set up or supplement the budget stabilization fund. Funds accounted for in the general public budget according to the accrual basis are not considered as balances. The unused funds in the general public budget for two consecutive years shall be used as surplus funds to supplement the budget stabilization fund.