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Pension Insurance Internal Control Study

Posted on:2011-12-15Degree:MasterType:Thesis
Country:ChinaCandidate:D SuFull Text:PDF
GTID:2199360305459581Subject:Social Security
Abstract/Summary:PDF Full Text Request
Social insurance as countries to implement policies and legal framework is mandatory, involves each residents' vital interests, to social harmony and stability, social insurance fund as the endowment money and common "BaoMingQian", the fund can be properly for social stability has a pivotal role, is the social stabilizer and relief valve. And, as a social insurance fund management of orgnaization of social insurance agency, the business of the direct and indirect relationship and social insurance fund, but due to lack of orgnaization of agency of supervision and management, make a few areas of orgnaization of social insurance agency crisis consciousness and weak consciousness, there is a risk of social insurance funds by embezzling and occupy the incident, such situation, main is to orgnaization of agency of auditing, finance and external supervision department of labor, the key is to monitor financial accounting data, as long as the intuitive carrying no problem would have risk false hopes.With our economy and raising the level of social insurance business is not perfect, the social insurance fund management and operation mode, the insurance business operation more complex, the old already can not adapt to the supervision of financial regulatory requirements. Now, Therefore, the financial supervision and regulation of financial supervision, business to business gradually become the current regulatory transfer the main working ideas, strengthen the internal control work orgnaization, perfecting internal control mechanism, is the social insurance from the traditional route to the vulgar fine management transformation, but also reduce the way of social insurance fund recessive risks, the inherent requirement of social insurance fund is to ensure our way to the safe and stable operation.Throughout the orgnaization of social insurance agency should be to establish and perfect the internal control mechanism of social insurance, as an important task of endowment insurance, and all the internal working orgnaization of universal late start, develops slowly, still in the primary stage, weak awareness of internal control system in the management of orgnaization of agency of loss, and non-standard, Rules and regulations and imperfect system does not work, not from the reality, lack of refinement, poor maneuverability, The orgnaization of business process incomplete, lack of business review, or approval, the orgnaization right unregulated, Orgnaization of business and finance bureau does not follow closely, often appear and fund account information of discrepancies, Electronic information platform, the technology of orgnaization of business systems for data security level and different data access operations management, no unsatisfactory related prevention of orgnaization of agency of staff modify fund data preventive measures, and not able to deal well with the relationship between the various orgnaization of social insurance agency.Therefore, in order to achieve standardization and specialization and information management system, in order to cope with the requirements set inside short time, supervision and management system, and puts forward the reality of the social insurance on existing management system and the orgnaization of business, seize endowment insurance stage of orgnaization of agency of internal control and supervision and the key point. In social insurance and to absorb the advanced experience of the internal control system, improve the plight of orgnaization of agency of current efforts to explore and establish coordinated, business norms, simple operation, and information service, first-class smooth operation, efforts to build a clear division of orgnaization of agency of reasonable setting, and training of personnel management of the internal management system, scientific management, operation to form effective and evaluation standard, monitoring the endowment insurance of orgnaization of agency of strict internal control system. Specifically, the computer information from the operating system control and operation control, financial control, organization fund control, to control the orgnaization of business of endowment insurance supervision and management of funds from the start, spending, balance stages.This paper is to orgnaization of agency of xi'an city endowment insurance, find ways of solving problems, by strengthening the endowment insurance agency orgnaization execution, and the advantages of learning organization, hope to orgnaization of agency of xi'an city endowment to the development of the future society more forward more meaningful.
Keywords/Search Tags:Social insurance, Social insurance agencies, Internal control
PDF Full Text Request
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