Research On The Supervision Of Social Security Fund From The Perspective Of Government Management

Social security fund supervision of is one of the important content of social security fund management, in our country, the supervision responsibility of social security fund is mainly undertaken by the government. The value preservation or increase and safety operation of the social security fund is the foundation and precondition of flourish of social security cause of our country. In the current situation, there is no time to delay giving full play to the government’s regulating function of the social security fund and actively responding the social security fund loss and devaluation which is becoming more and more seriously. To better realize the supervision of social security fund, it is especially necessary to reinforce the research upon the government role in the supervision of social security fund. The governmental social security fund supervision organization should supervise and inspect the situation of fund levy, payment, balance, investment and operation, income, etc., and the situation of constructing the legal framework of fund supervision, the planning and designing of fund supervision target system, the daily operation situation of fund management, handling and operating agency, as well as the situation of protection mechanism planning of safety fund operation, etc., in the precondition of following the principle of being legal, fair, prudent and scientificThe supervision system of social security fund of our country mainly includes administrative supervision and management, internal control, juridical supervision and social supervision. The government should undertake the responsibility of enacting laws and regulations and relevant systems, establishing perfect supervision organizations and mechanism. After carefully studying the significant cases of social security fund in recent years, we can see there are the following main problems existing in the supervision of social security fund in our country:First is the imperfect supervision system, mainly embodied with three aspect of imperfect legal system, the separation of supervision and operation, and dependent supervision; Second is the unreasonable investment policy, mainly embodied with the two aspects of singleness of investment channel and low-level overall planning; Third is inadequate internal controls, mainly embodied with the aspects of undefined internal control target, authority exceeding management, limitation of internal audit, lagging of talent cultivation, lack of supervision and inspection and appraisal in internal control, etc.; Forth is the unopened fund operation, and lack of supervision.The level of governmental supervision of social security fund’s safety operation will directly affect the development and stability of social security cause. To reinforce the supervision of the fund, the government should start with the following four aspects:First, perfect the construction of supervision system and establish a perfect social security operation mechanism, guarantee the safety, stability and sustainable operation of social security fund; Second, reasonably optimize the investment strategy, guarantee the value preservation or increase of the fund; Third, reinforce the internal control of social security fund management department, recruit and train management personnel with professional knowledge and skill, establish perfect relevant internal control system, provide powerful guarantee for safety operation of social security fund; Forth, establish a nationally unified standard information platform, guarantee the interconnection and interworking of national social security information, enhance the degree of openness and safety of fund operation. In a word, the social security fund supervision is a complicated systematic project, the government should give full play to its supervision responsibility, and thoroughly eliminate the potential safety hazard of social security fund, make real and good management and use of the large-sum social security fund, and make the fund give full play to its social security function and really make the fund beneficial for the common people.