随着社保基金监管体系的不断完善,社保基金管理环节的监督逐步由过去的“看住”基金向“看好”基金转变。管好这些基金,实现有效增值,对于巩固“两个确保”,促进社会保障事业的可持续发展有着十分重要的意义。然而据笔者对社保基金管理情况的现场监督检查发现,基金管理环节还存 With the continuous improvement of the supervision system of social security funds, the supervision of the management of social security funds has gradually shifted from the “see-live” fund to the “optimistic” fund. To manage these funds and achieve effective value-added is of great significance to consolidating “two guarantees” and promoting the sustainable development of social security undertakings. However, according to the author’s on-site supervision and inspection of the management of social security fund found that the fund management aspects still exist