社会保险基金是按照国家规定,由个人或单位按照一定基数缴存,通过合法方式筹集,并交由专门机构管理的基金形式,是一种社会保险专项资金。社保基金不对个人及投资者开放,由国家交由专门管理机构实现保值增值。但是在实际管理过程中由于在财务管理过程中存在很多问题,使得目前社会保险体系功能受到影响。本文针对我国社会保险基金财务管理过程中存在的现实问题进行深入分析,并且提出相应的解决对策。 Social insurance fund is a kind of special fund for social insurance, which is deposited by individuals or units according to certain regulations by a certain unit or by individuals or units and is raised through legal means and managed by specialized agencies. Social Security Fund is not open to individuals and investors, by the state by the specialized management agencies to achieve the value of preservation and appreciation. However, due to many problems in the process of financial management in the actual management process, the functions of the current social insurance system are affected. In this paper, based on the analysis of the existing problems in the financial management of China’s social insurance funds, the paper puts forward corresponding solutions.