The People's Bank Of China Basic Endowment Insurance System Research On The Problem Of The Internal Control

Approved by the State Council of China agreed to People’s Bank of China (PBC) implement the basic pension insurance.The basic pension insurance is a system of cadres and workers rights and obligations, and PBC to the stability of the staff team, have very important security role. The basic pension funds in PBC involved in PBC after workers retirement, pension benefits is to ensure the safety of the system of the Fund of pension insurance, first and foremost, the strengthening of the internal control of the pension insurance, establish and improve the internal control mechanisms, is to ensure the security of the Fund.In recent years, the basic pension insurance in PBC increasingly focus on the construction of the internal control, developed a series of promotion of standardized management of rules and regulations, and gradually establish and improve the internal control mechanisms. But the internal contro of the basic pension insurance in PBC is still in the exploration phase, also weak presence awareness, system missing, management is not normative, and internal control of urgent strengthening.This article is targeted at internal control of the basic pension insurance in PBC, drawing on the work of social insurance institutions of internal control of the analysis at this stage of the model, the internal control of the basic pension insurance problems and causes, and the PBC Chengdu branch basic pension insurance for internal control standards before and after the case, on the strengthening of internal control should take appropriate measures so that the basic insurance in PBC with a reasonable structure, operation, monitoring and effective internal control system. The main contents of the article include:ChapterⅠintroduction. Highlights on the background and significance of the internal control of the basic pension insurance in PBC, the framework and content innovation of this article.ChapterⅡ, the literature review. This article explains the theory part, internal control, Western and Chinese internal control related theory of internal control and the payment of social security-related research. ChapterⅢ,the basic pension insurance in PBC internal control overview. Introduct the content and features of the basic pension insurance in PBC and internal control. ChapterⅣ, The main part of this article, analysis the status and problems of internal control of the basic pension insurance in PBC, from the situation of the internal control of the basic pension insurance in PBC,explains the problems at this stage, the analysis the causes of the problem. ChapterⅤcase analysis. Introduced internal control of the basic pension insurance in PBC Chengdu branch, reviews its strengthening internal control measures, as well as the results achieved. ChapterⅥthe strengthening of the internal control of the basic pension insurance in PBC. The focus of this article, in accordance with the aforementioned problem analysis, and case examples, from the organizational structure, business operations, financial accounting and information system to strengthen internal control, and integration of the basic pensiong insurance actual circumstances put forward other proposals. ChapterⅦ, Conclusion.This article was previously published under innovation performance in research and innovation:a is, on the internal control of the basic pension insurance in PBC, the article is generally said on the issue, on the specific measures, lack of in-depth analysis. Social basic insurance and basic insurance’s bank system also has its own distinct characteristics. This innovation is that of the PBC basic insurance and characteristics of internal control, and on this basis on the strengthening of the internal control of the basic pension insurance. The second is content innovation. choose PBC to study the object, avoiding the current thesis research on content similarity, view similar abuses. The third is the application of innovation, research for this article of the basic pension insurance the strengthening of internal control to work with a certain significance.