陕西省职业介绍服务中心社会保险基金内部控制方案设计
发布时间：2018-10-31 08:10
【摘要】：社会保险是社会保障制度的核心内容,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。
[Abstract]:Social insurance is the core content of social security system. With the development of social security, the concept of social insurance is becoming more and more popular, and the security of social insurance fund is more and more concerned by the whole people. In recent years, all kinds of social security cases have exposed that the internal control of social insurance fund in China is still at a low level, and at the primary stage of development, there are still weak consciousness, lack of system, and non-standard management in varying degrees. Lack of supervision, etc. The nature of the work of social insurance determines that we must take internal control as the first priority of management. Only when we really form the internal control and management standards, the department has constraints, the operation has a system, the post has responsibilities, the process has monitoring, and the work has been evaluated. Only the internal control management system, which has the examination afterwards and the responsibility investigated, can build the internal control "firewall" and ensure the safety and integrity of the fund and the long-term development of the social insurance industry. The internal control of social insurance fund in our country is weak, the internal control of business operation is not standardized, and the internal control of fund finance is not perfect. The low level of information system internal control and the lack of supervision of internal control, the important position of social insurance fund determines the necessity of establishing internal control. In view of the institutional characteristics of the job introduction service center in Shaanxi Province and the problems existing in the internal control of the social insurance fund, the key points of internal management and supervision are grasped, based on the principles of legitimacy, integrity, checks and balances, adaptability and effectiveness. From organizational control, business operation control, fund financial control, information system control, supervision and management control to the design of social insurance fund internal control system, Finally, the paper puts forward the necessary measures to perfect the internal control of social insurance fund, including establishing the consciousness of internal control, establishing scientific personnel management system, perfecting the mechanism of communication and feedback, and establishing the incentive mechanism of restraint. In order to establish an effective internal control system of social insurance fund, we should establish information disclosure mechanism and learning organization.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
本文编号：2301477
[Abstract]:Social insurance is the core content of social security system. With the development of social security, the concept of social insurance is becoming more and more popular, and the security of social insurance fund is more and more concerned by the whole people. In recent years, all kinds of social security cases have exposed that the internal control of social insurance fund in China is still at a low level, and at the primary stage of development, there are still weak consciousness, lack of system, and non-standard management in varying degrees. Lack of supervision, etc. The nature of the work of social insurance determines that we must take internal control as the first priority of management. Only when we really form the internal control and management standards, the department has constraints, the operation has a system, the post has responsibilities, the process has monitoring, and the work has been evaluated. Only the internal control management system, which has the examination afterwards and the responsibility investigated, can build the internal control "firewall" and ensure the safety and integrity of the fund and the long-term development of the social insurance industry. The internal control of social insurance fund in our country is weak, the internal control of business operation is not standardized, and the internal control of fund finance is not perfect. The low level of information system internal control and the lack of supervision of internal control, the important position of social insurance fund determines the necessity of establishing internal control. In view of the institutional characteristics of the job introduction service center in Shaanxi Province and the problems existing in the internal control of the social insurance fund, the key points of internal management and supervision are grasped, based on the principles of legitimacy, integrity, checks and balances, adaptability and effectiveness. From organizational control, business operation control, fund financial control, information system control, supervision and management control to the design of social insurance fund internal control system, Finally, the paper puts forward the necessary measures to perfect the internal control of social insurance fund, including establishing the consciousness of internal control, establishing scientific personnel management system, perfecting the mechanism of communication and feedback, and establishing the incentive mechanism of restraint. In order to establish an effective internal control system of social insurance fund, we should establish information disclosure mechanism and learning organization.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
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相关期刊论文 前6条
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