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为了堵塞社会保障基金支付中的漏洞,除进行稽查外,还应建立健全社会保障基金内部控制制度和外部监督,以防患于未然。社保基金内部控制制度的主要内容有以下几点。按基金管理的环节设置工作岗位,并制定相应的工作职责和权限。建立明确的基金收支审批制度。从制度建设、执行国家的财务制度和财经纪律、预算管理以及基金的收、支、存等方面主动接受审计和财政监督。
In order to plug the loopholes in the payment of social security funds, in addition to conducting audits, internal control systems and external supervision of social security funds should also be set up and put in place to prevent any possible consequences. The main contents of the internal control system of social security funds are the following. According to the fund management links set up jobs, and to develop the corresponding job responsibilities and authority. Establish a clear examination and approval system for funds. From the system construction, the implementation of the national financial system and financial discipline, budget management and the Fund’s income, expenditure, savings and other aspects of the initiative to accept the audit and financial supervision.