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目前,社会保险基金的征、管、用等方面存在的问题较多,保值增值更是一个难题。要想基金管得好,用得好,防止流失,应健全基金监督体系,切实加强社会保险内部审计工作。社会保险内部审计工作的重要性改革开放以来,我国社会保险事业发展迅速,“以支定收,略有节余,留有部分积累”这一基金筹集原则决定了在正常情况下社会保险基金积累会逐年增多。仅就潍坊市而言,截止到1998年7月,全市参加基本养老保险的企业已达2964家,在职职工470137人,离退休人员93866人,养老保险基金滚存结余47586万元,这部分沉淀下来的基金,究竟如何管理才能确保安全完整?实践证明,任何失去监督控制的行为,都难免不发生偏差,基金的管理也不例外。
At present, there are still many problems in the collection, management and use of social insurance funds, which is even more a problem. To ensure that the fund is well managed, well used to prevent loss, fund supervision system should be perfected, and earnestly strengthen the internal audit of social insurance. The importance of the internal audit of social insurance Since the reform and opening up, China’s rapid development of social insurance, “to support income, a slight savings, with some accumulation ” This fund-raising principles determine the normal circumstances Social Security Fund Accumulation will increase year by year. Only Weifang City, as of July 1998, the city participated in the basic pension insurance companies have reached 2964, serving 470,137 employees, retired staff of 93,866 people, the pension fund rolling surplus of 475.86 million yuan, the part of the precipitation Of the fund, how to manage in order to ensure the safety and integrity? Practice has proved that any loss of supervision and control of the act, are inevitably without deviation, the fund management is no exception.