| Chinese administrative institutions broad concept,refers to the administrative organs at all levels and engaged in business management of government agencies.As the previous system for the construction of the system is not enough attention,there is no uniform system of norms,the internal management of administrative institutions more relaxed,most units of the system behind the construction,internal control construction is relatively simple.On January 1,2014,the Ministry of Finance issued the "Internal Control Code for Administrative Institutions"(Trial)implemented in all administrative institutions,but because of the lack of internal control of the public sector,Control the construction situation is not ideal.Social security agencies as a public institution,is an important part of China's social security system.At present,the vast majority of our country has established a pension insurance agencies,most of the country's employees have participated in the enterprise pension insurance,pension insurance has made remarkable achievements.However,the emergence of social security fund fraud cases,so that people worry about the security of this life insurance money.Based on the theory of new public management and the self-attribute of China 's administrative institutions,this paper explores the risk control of R' s enterprise 's old-age insurance fund by using the relevant content of internal control of the enterprise from the theoretical basis of internal control.Social security management agencies within the organization,business,fund financial control and information system control of the risk points,and to analyze these risk points to identify the reasons for the formation of risk prevention measures and recommendations to reduce operational risk,To ensure the safe operation of the Fund,to improve the R City enterprise pension insurance agencies risk control to protect the healthy and stable development of social security fund to provide a theoretical basis. |
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