随着时代的不断发展,我国对于社会保险基金的发展也不断的完善。当前,社会保险基金普及程度较高,并且大部分的人员都得到了基本的保险基金。但在该发展过程中仍存在着一些漏洞和不足需要在今后的过程中进一步的进行完善。许多单位对于财务管理体系的认识不足,并且存在乱用保险基金的问题,因此,本文从社会保险基金的财务管理制度以及风险控制进行探究,从而找到解决该问题的合适方法。 With the continuous development of the times, our country is also constantly improving the development of social insurance funds. At present, the social insurance funds are more popular and most of them have basic insurance funds. However, there are still some loopholes and shortcomings in the development process that need to be further improved in the future. Many units have insufficient understanding of the financial management system and there is a problem of indiscriminate use of insurance funds. Therefore, this article explores the financial management system of social insurance funds and risk control to find a suitable solution to the problem.