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随着人口老龄化社会的到来和社保基金积累金额的增长,社保基金保值增值的需求也快速增长,而社会保障基金风险控制制度的形势同样也不容乐观。社会保障基金经办机构作为社保基金运营的主体,在某些环节由于监管机制的缺位,造成社保基金经办机构风险意识和危机感知能力薄弱,从而发生社保基金被侵占和挪用的违法案件。因而,对于如何在确保社保基金运营安全性的前提下,实现社保基金保值增值的研究,具有重要的理论和现实意义。本文通过找出已暴露出的或尚且潜伏着的内部控制工作中存在的问题和漏洞,运用内部控制理论建立风险控制机制,完善监管制度,建立权利分散化的公共治理结构。
With the advent of an aging society and the increase of the accumulated amount of social security funds, the demand for increasing and increasing the value of social security funds has also risen rapidly. However, the situation of the social security fund risk control system is also not optimistic. As the main body of the social security fund operation, the social security fund handling agency has, in some aspects, caused the risk of social security fund management agency risk perception and crisis perception weakness, due to the lack of regulatory mechanisms, resulting in illegal cases of social security funds being invaded and misappropriated. Therefore, there is an important theoretical and practical significance on how to realize the research of increasing and increasing the value of social security funds under the premise of ensuring the safety of social security funds. By identifying the problems and loopholes existing in the internal control work that have been exposed or lurking, this article uses the theory of internal control to establish the risk control mechanism, improve the regulatory system and establish a decentralized public governance structure.