核心内容,随着社会保障事业的发展,社会保险的概念
越来越深入人心,社会保险基金的安全也越来越受到全民关注。近年来见诸报端的各类
社保案件暴露出了我国社会保险基金的内部控制仍然处于低水平、初级发展阶段,还不
同程度地存在意识薄弱、制度缺失、管理不规范、监督不到位等问题。社会保险的工作
性质决定了我们必须把内部控制作为管理的第一要务,只有真正形成内控管理有标准、
部门设置有制约、操作有制度、岗位有职责、过程有监测、工作有评价、事后有考核、
责任有追究的内控管理体系,才能筑起内控立体“防火墙”,确保基金的安全完整和社
会保险事业的长效发展。
我国社会保险基金内部控制存在着组织机构内部控制较薄弱、业务运行内部控制不
够规范、基金财务内部控制尚不健全、信息系统内部控制水平较低及内部控制监督不到
位等问题,社会保险基金的重要地位决定了建立内部控制的必要性。针对陕西省职业介
绍服务中心的机构特点与社会保险基金内部控制存在的问题,抓住内部管理与监督的关
键点,基于合法性、完整性、制衡性、适应性、有效性原则,分别从组织机构控制、业
务运行控制、基金财务控制、信息系统控制、监督管理控制着力进行社会保险基金内部
控制制度的设计,最后提出完善社会保险基金内部控制的配套措施,包括树立内部控制
意识,建立科学的人事管理制度,完善沟通反馈机制,建立约束激励机制,建立信息披
露机制以及构建学习型组织,力图构建行之有效的社会保险基金内部控制制度体系。
【关键词】职介中心社会保险基金内部控制制度
Abstract
Social insurance is the core content of social security system, with the
development of social security, social insurance is more and more deeply rooted
in the hearts of the people, the concept of the safety of the social insurance fund
is also more and more universal attention. Been reported in recent years, all
kinds of social security case has exposed the social insurance fund of the
internal control in our country is still at the low level and the primary
development stage. There also many problems exist in different degrees, such as
consciousness is weak, lack of system and management is not in place,
supervision and other issues. Social insurance work property decided we must
put the internal control as the first priority of management, the only real internal
control management standard, has formed a restriction, set up department
operation system, post have responsibilities, process monitoring, evaluation and
after the event, work have assessment, responsibility for internal control is
management system, to build up internal control stereo firewall, ensuring the
security of the funds complete and social insurance undertakings of long-term
development.
Social insurance fund in our country internal control organizations exist
many problems, such as internal control is weak, internal control operation is not
standard, fund of financial internal control is not sound, low level of information
system of internal control and Internal control supervision does not reach the
designated position. The importance of social insurance fund determines the
necessity of the internal control is established. According to the characteristics
of the institutions of the employment service center in Shaanxi Province and
social insurance fund of internal control problems, seize the key points of
internal management and supervision, based on the five principles of legitimacy,
integrity, balance, adaptability, effectiveness, design of the internal control
system from the organization control, business operation control, fund and
financial control, information system control, supervision and management
control aspects. Then put forward to perfect social insurance fund of the
internal control measures, including establishing internal control consciousness,
establishing scientific personnel management system, improve the
communication and feedback mechanism, establish a constraint incentive
mechanism, establishing information disclosure mechanism and building the
learning organization, to build effective system of internal control system of
social insurance fund.
【Key Words】 The employment service center in Shaanxi province
Social insurance fund internal control system
【Research Type】 Application Research