| The 19 th CPC National Congress pushed social development and economic construction to a new stage.In the socialist development values based on the people as the center,a social security system with Chinese characteristics has also been formed.In the new era,the construction of social insurance should not only consider the basic people’s livelihood,but also meet the higher-level living needs of urban and township residents in order to achieve the goal of common prosperity.The enterprise endowment insurance system is a very important part of China’s social insurance system.It is the "safety net" and "stabilizer" of the society.General Secretary Xi stressed in the group study speech of the Political Bureau of the CPC Central Committee at the beginning of 2021 that the social insurance fund supervision system should be improved in accordance with the law,and illegal acts of fraud,hedging or embezzlement of all kinds of social insurance funds should be severely cracked down with zero tolerance attitude,so as to protect every penny of the people’s "pension money".As the institution of the enterprise endowment insurance system,the effectiveness of its internal control is directly related to the vital interests of the insured and the safety of the social insurance fund.Since the promulgation of the Interim Measures for internal control of social insurance institutions,social insurance institutions at the provincial municipal and county levels have successively established internal control systems.After nearly a decade of development and improvement,the internal control activities of social insurance institutions have basically operated in an orderly manner.In recent years,the external environment of social insurance institutions has changed: On the one hand,with the economic development and the gradual improvement of the income level of the working people,the number of social insurance participants and the scale of the fund are increasing.The state actively responds to the aspirations of the broad masses of the people for a better life and pays more attention to improving people’s livelihood and blessedness.The reform of the social insurance system is deepening.In recent years,policies have been issued to benefit the people,such as reducing the rate and payment base,running window units at most once,and reducing social insurance premiums in stages during the epidemic.On the other hand,with the development of medical technology and health undertakings,China’s aging process is also accelerating,and the social dependency ratio is decreasing year by year.At the same time,scandals of misappropriation of social insurance funds occur from time to time,affecting the hearts of the majority of insured objects.The people pay more and more attention to the sustainability and safety of social insurance fund management.In such an external environment,twenty provinces in China have issued the policy of unified revenue and expenditure of enterprise endowment insurance fund since 2020.The implementation of the provincial unified revenue and expenditure policy,which changes the situation of fund management in cities before implementation,is not only a milestone reform of endowment insurance,but also a key step to realize the national overall planning of endowment insurance.The implementation of this policy has undergone great changes in insurance policy,information system,revenue and expenditure operation,budget management,handling service and fund supervision,which has brought new impacts and challenges to the current internal control system of social insurance institutions at all levels.How to keep up with the pace of the implementation of the new policy and optimize the internal control system of the existing social insurance institutions is very urgent and of great significance.This thesis takes the implementation plan of provincial unified revenue and expenditure of enterprise employees’ basic endowment insurance fund in Jiangxi Province as the policy background,and selects Y city Enterprise Endowment Insurance Bureau as the research object.As a municipal enterprise endowment insurance institution,Y City Enterprise Endowment Insurance Bureau has implemented the provincial unified revenue and expenditure policy for more than one year,in terms of collection mode,it has successively experienced three modes:collection and payment for each insurance types,unified collection of five insurances and transfer tax authorities for collection;In terms of information system,it has successively launched and used three systems: Jinbao phase I,Jinbao phase II and provincial centralized information system;At the overall planning level,it has experienced three stages: Municipal overall planning,provincial overall planning and provincial unified revenue and expenditure.At the same time,as a municipal social insurance institution,it plays a role in coordinating and communicating provincial and county social insurance institutions,and can timely and fully explore the problems existing in internal control in the process of implementing the unified revenue and expenditure policy,which has typical research value.This thesis consists of six parts: The first part mainly expounds the background of the topic selection,expounds the importance of the internal control of social security institutions,points out the research significance of the topic selection,introduces the corresponding research methods,and points out the contents that need to be supplemented in the current research.The second part takes the internal control theory of social insurance institutions as the foundation of this thesis,and roughly introduces the main content and theoretical basis of internal control of foreign and domestic social insurance institutions.The third part selects Y City Enterprise Endowment Insurance Bureau as the research object,and introduces its basic situation,the implementation of the internal control system before unified revenue and expenditure,and the impact of the unified revenue and expenditure policy on its internal control system.The fourth part focuses on the problems existing in the internal control of Y enterprise endowment insurance bureau after the implementation of the unified revenue and expenditure policy,and analyzes the causes of each problem one by one.The fifth part puts forward corresponding countermeasures for the causes of the problems analyzed.The sixth part is the summary and prospect of the full text.It is hoped that through the case study of Y Enterprise Endowment Insurance Bureau in this thesis,we can not only find some problems,put forward some problems and solve some problems,but also think about some problems by analogy and foresee some problems,so as to help improve the internal control of social insurance institutions.In the context of rapid changes in social insurance policies,social insurance institutions can widely enhance their attention to the internal control system and improve their efficiency,so as to make the implementation of the new policies smoother,help promote the deepening reform of the social insurance internal control system,and simultaneously improve the management ability,operation efficiency and anti risk ability of the social insurance institution in the process of realizing the national overall planning of enterprise endowment insurance as soon as possible,contribute to serving the people’s livelihood. |
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