Study On The Fund Regulation Of The Social Old-age Insurance For Urban Workers In Shanxi Province

Old-age insurance fund is the core of the whole old-age insurance system,but also the basic premise and financial guarantee for the smooth development of the old-age insurance system.Its safety and integrity is directly related to the vital interests of all the insured and social stability,so it is necessary to carry out their duties in the supervision of the main body,to jointly maintain the safety of the fund.In recent years,the basic old-age insurance system in Shanxi province continues to improve,the basic old-age insurance fund for urban workers(hereinafter referred to as the basic old-age insurance fund)the scale of revenue and expenditure continues to expand,the level of security continues to improve,the fund balance continues to increase,the fund security and risk control put forward higher requirements.The security of the basic old-age insurance fund has always been regarded as the primary purpose and the last line of defense of human resources and social security work in Shanxi province.In the work of fund supervision,the supervision subjects continuously strengthen the supervision of the fund,and gradually formed a fund supervision system which is mainly based on administrative supervision,financial supervision,audit supervision,judicial supervision and social supervision at the same time.By means of on-site supervision and off-site supervision,the supervision subjects have realized the supervision of the whole process of the basic old-age insurance fund,and the illegal acts of the basic old-age insurance fund have been greatly reduced.But at present,there are still some problems,such as the supervision of the basic old-age insurance fund lags behind the actual needs of supervision,resulting in the limited role of some regulatory bodies,the illegal behavior of the fund can not be completely put an end to and the depreciation of the fund balance and so on.At present,there are the following problems in the supervision of the basic old-age insurance fund in Shanxi province: the legislative work of the fund supervision is relatively lagging behind,there is a gap in the fund supervision,and the implementation of the existing supervision regulations needs to be strengthened;The internal control mechanism of some fund handling institutions is imperfect,and the professional quality of supervisors needs to be improved;Financial,auditing and social supervision play a limited role;Fund investment is not standardized,fund balance depreciation is serious,etc.In view of these problems,mainly from four aspects to improve the fund supervision.First of all,we should improve the basic old-age insurance fund regulatory laws and regulations in Shanxi province,increase the implementation of existing laws and regulations,put an end to fund violations.Secondly,we should strengthen the internal and external supervision of the fund.In the internal supervision,to strengthen the fund handling institutions internal control mechanism construction,improve the quality of handling personnel and supervision personnel.In the external supervision,we should expand the scope of financial and audit supervision,and better play the role of social supervision.Third,to establish the basic old-age insurance fund investment mechanism,to enter the capital market investment,to achieve the value of the fund.Finally,to strengthen the professional quality of fund supervision staff,to ensure that it meets the business needs of fund supervision.Perfect fund supervision laws and regulations,equipped with sufficient fund supervision personnel,at the same time,the supervision of the main coordination,in order to fundamentally safeguard the safety of the fund,to achieve the goal of fund supervision.