S社保中心内部控制研究

发布时间：2018-04-20 08:49

本文选题：内部控制 + 社保基金　；参考：《北京交通大学》2017年硕士论文

【摘要】：经过三十年的蓬勃发展,我国的社会保险事业已经成为民生领域的重点工作。然而在社保基金规模快速递增的同时,抽逃、挪用社会保险基金的案例屡见不鲜。社会保险基金的安全受到威胁,说明对应的社会保险经办内部控制还存在着不足,亟需完善。因此,本文以S社保中心为研究对象,在对其内部控制现状进行分析梳理的基础上,针对存在的问题提出了相关的完善建议,以期能够改善S社保中心的内部控制现状,提高其社保基金的安全水平。本文的写作综合采用了文献资料研究法和案例研究法,在引出案例之前首先介绍了相关理论与法规要求。其中,《社会保险经办机构内部控制暂行办法》作为重要的法规要求,是本文写作的重要依据。通过对该项法规的梳理,总结出社保经办机构内部控制要素,作为本文的研究基础。本文按照社保经办机构内部控制要素,分析了 S社保中心的内部控制现状及存在的问题,并针对这些问题提出了相关的完善建议。本文的分析结果表明,目前S社保中心内部控制主要存在的问题有:(1)风险评估机制缺位;(2)组织机构不健全;(3)业务运行、财务管理存在风险;(4)内控监督检查不全面。本文根据S社保中心内部控制存在的问题,分析了其产生的内外部原因,并基于社保业务的经办流程与社保信息系统中的数据特点,设计出查找风险点的方法,结合了行政事业单位的文化氛围、决策方法的特点,为S社保中心内部控制的完善提出四方面的对策与建议,即(1)建立风险评估机制;(2)健全组织机构控制;(3)预防业务经办与财务管理;(4)完善内控监督检查机制。通过本文的研究,以期提高对行政事业单位内部控制的重视程度、提高社保事业的管理运营水平、保障社保基金的安全不受侵。
[Abstract]:After 30 years of vigorous development, China's social insurance industry has become the key work in the area of people's livelihood. However, while the scale of social security funds is increasing rapidly, the cases of diversion of social insurance funds are common. The security of the social insurance fund is threatened, which indicates that the corresponding internal control of the social insurance agency is still inadequate and needs to be improved. Therefore, this paper takes S social security center as the research object, on the basis of analyzing and combing the present situation of its internal control, puts forward the relevant consummation suggestion in view of the existing problems, in order to improve the present situation of the S social security center's internal control. Improve the security level of its social security fund. In this paper, literature research and case study are used in the writing, and the relevant theories and regulations are introduced before the case is introduced. Among them, the interim measures of Internal Control of Social Insurance agencies, as an important legal requirement, is an important basis for the writing of this paper. The internal control elements of social security agencies are summarized as the basis of this paper. According to the elements of internal control of social security agencies, this paper analyzes the present situation and existing problems of the internal control of S social security center, and puts forward some relevant suggestions for the improvement of these problems. The results of this paper show that the main problems in the internal control of S Social Security Center are: 1) the absence of risk assessment mechanism and 2) the unsound operation of organization and business, and the existence of risk in financial management. 4) Internal control supervision and inspection are not comprehensive. According to the problems existing in the internal control of S social security center, this paper analyzes the internal and external reasons, and based on the operation process of social security business and the data characteristics in the social security information system, designs a method to find the risk point. Combined with the cultural atmosphere of administrative institutions and the characteristics of decision-making methods, this paper puts forward four countermeasures and suggestions for the improvement of internal control of S Social Security Center. I. e. 1) establishing a risk assessment mechanism 2) perfecting the organizational control system 3) preventing business operation and financial management 4) perfecting the internal control supervision and inspection mechanism. Through the study of this paper, we hope to improve the degree of attention to the internal control of administrative institutions, improve the management and operation level of social security undertakings, and ensure the safety of social security funds from invasion.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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