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实行社会养老保险制度是我国社会保障体制改革的重要组成部分,养老保险金被亲切地称为“保命钱”,它使我国千百万离退休职工实现了“老有所养”,稳定了社会秩序、促进了经济发展。但随着养老保险体制改革的逐步深入,也出现了一些不容忽视的问题。最近,审计部门对烟台市一个区的企业基本养老保险基金的筹集、管理及使用情况进行了审计调查。从调查情况看,当前企业养老保险面临三大难题———扩面、清欠和基数。审计部门在深入调查研究的基础上,分析了出现问题的原因,并提出了切实可行的对策与建议。
The implementation of the social pension insurance system is an important part of China’s social security system reform. Pension insurance is affectionately called “life insurance money”, which has enabled millions of retired workers in our country to realize “keeping their old habits” and stabilize the society Order, promote economic development. However, with the gradual deepening of the reform of the pension insurance system, there are also some problems that can not be ignored. Recently, the audit department conducted an audit investigation on the raising, management and utilization of the enterprise basic pension insurance fund in a district of Yantai City. Judging from the survey, the current enterprise pension insurance faces three major problems --- expansion, clearing and cardinals. On the basis of in-depth investigation and research, the audit department analyzed the reasons for the problems and put forward feasible countermeasures and suggestions.