养老保险费基是养老基金征缴和足 额发放的基础,而目前对养老保险费基 瞒报、漏报、漏核的现象严重,直接影 响社会保险事业的健康发展。造成养老 保险费基瞒报、漏报、漏核的原因很多, 而主要的因素是人们对费基的重要作用 没有从根本上重视起来。本文对费基瞒 报、漏报、漏核的危害、原因进行分析, 并提出解决问题的对策。 Pension insurance base is the basis for the collection and full payment of pension funds. At present, the phenomenon of underwriting, omission and leakage of endowment insurance fees is serious and directly affects the healthy development of social insurance. There are many reasons for the failure to report, omission and omission of the pension insurance base, but the main factor is that people’s important role in the Fiji base is not fundamentally taken seriously. This article analyzes the dangers and causes of concealment, omission and leakage of Fiji, and puts forward the countermeasures to solve the problems.