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加强社会保险稽核工作,是贯彻落实《劳动法》和《社会保险费征缴暂行条例》,依法规范社会保险对象(指企业法人)认真履行社会保险责任义务,纠正违法违规问题的重要措施。对维护广大职工合法权益,提高社会保险基金的保障能力,建立独立于企事业单位之外、资金筹集多元化、保障制度规范化、管理服务社会化的社会保障体系具有重要意义。从实践看,在抓落实的过程中,应注意解决好以下三个方面的问题。一、切实将稽核纳入社会保险的日常工作随着国家建立独立于企事业单位之外社会保障体系步伐的加快,城镇职工纳入基本养老保险、失业保险、基本医疗保险、工伤保险、女工生育保险的人数越来越多,基金征缴和待遇支付的规模越来越大。劳动保障部门尤其是
Strengthening social insurance audit work is an important measure to implement the “Labor Law” and “Provisional Regulations on the Collection of Social Insurance Premiums”, and to standardize social insurance targets (corporate entities) to earnestly fulfill their social insurance obligations and to correct violations of laws and regulations. It is of great significance to safeguarding the lawful rights and interests of workers and staff members, improving the security ability of social insurance funds and establishing a social security system that is independent from enterprises and public institutions and that has multiple sources of fundraising, standardized guarantee systems, and socialized management services. From a practical point of view, in the process of implementation, we should pay attention to solving the following three problems. First, to effectively incorporate auditing into the routine work of social insurance With the acceleration of the pace of establishing a social security system independent of enterprises and institutions, urban workers are included in basic endowment insurance, unemployment insurance, basic medical insurance, industrial injury insurance and female worker’s maternity insurance More and more people pay more and more for fund collection and payment. In particular, the labor and social security department