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新型农村社会养老保险基金具有全国统筹、各级政府补贴、管理层次低等独特之处,其总体情况良好,但在基金管理工作中还存在一些问题。新农保基金管理与法律规定不适应。《社会保险法》等法律、法规对社保基金的建账、记账、对账、核算、预算、决算及投资运营有明确的要求。但目前各地依法管理新农保基金的意识不强,存在重发放轻管理的现象,对新农保个人账户基金的建账不及时、记账不
The new rural social endowment insurance fund has the unique features of national co-ordination, government subsidies at all levels and low management level. The overall situation is good, but there are still some problems in fund management. New pension fund management and legal provisions do not meet. Laws and regulations such as the Social Insurance Law have clear requirements on the establishment, accounting, reconciliation, accounting, budgeting, final accounts and investment and operation of social security funds. However, at present, all localities are not well-aware in managing the new pension insurance fund according to law, and there is the phenomenon of reissuing the light management. The construction of the new individual account fund for the new rural insurance is not timely,