Research On Internal Risk Prevention And Control Of Enterprise Endowment Insurance Fund In Social Security Agency Of Q City

With the increasing aging population,the coverage of endowment insurance policy has been improved constantly.At the same time,it also brings great challenges to the payment of pension insurance fund.In particular,due to the economic downturn caused by the COVID-19 pandemic,the government has introduced a series of policies to reduce social security benefits,which has increased the pressure on fund payments.Therefore,how to perfect and perfect the risk prevention and control system of the pension insurance fund and maintain the security of the fund has become a difficult problem faced by social security agencies at all levels.Therefore,all provinces and municipalities have taken corresponding risk prevention and control measures,and the internal prevention and control of social security agencies as the focus and direction of the pension fund risk prevention and control.However,under the current situation,the pension fund risk management and social security agency internal prevention and control,there are still some security risks.Based on this,this article USES the law of field survey,including participatory observation and in-depth interview method,according to the comprehensive risk management theory and principal-agent theory,according to the theory of risk management framework,to Q city as the research object,to orgnaization of social security agency to Q,enterprise pension fund to refine the research risk internal control issues.On this basis,the optimization path of fund risk prevention and control is put forward,in order to provide useful reference for the internal prevention and control of fund risk in Q city and other cities.The author sorted out the internal prevention and control policy documents of the enterprise pension fund risk in the social security agency of Q City,and combined with the field survey data,found the following problems in the internal prevention and control of the enterprise pension fund risk in the social security agency of Q City:first,the embezzlement of the pension fund;Second,there are risks in the payment business operation;Third,there are loopholes in the risk assessment process;Fourth,the internal control audit becomes a formality.In view of the above problems,the author uses the principal-agent theory to analyze the causes,and finds that the reasons leading to the above problems are mainly:first,the prevention and control according to law is not in place;Second,the foundation of informatization is weak;Third,the risk assessment ability is insufficient;Fourth,the internal control inspection is not scientific enough.Based on the above analysis,this paper puts forward the following suggestions to improve the internal risk prevention and control of enterprise pension insurance fund in social security agencies of Q City:first,strengthen the legal risk prevention and control;Second,it should strengthen the ability of risk prevention and control;Third,to enhance the professional ability of risk assessment;Fourth,to clarify the assessment and evaluation standards of internal control.