社保基金,是国家依法筹集并用于保障国民基本生活和增进国民福利的专项资金,它是社会保障制度的物质基础。然而最近上海市发生的“违规使用巨额社保基金案”再次暴露出当前社会保险基金运作管理中的种种漏洞,维护基金安全任重道远,加强社会保险基金管理成为亟待研究解决的紧迫 The social security fund is a special fund raised by the state according to law and used to protect the basic livelihood of the people and enhance the welfare of the people. It is the material basis of the social security system. However, the recent case of “illegal use of huge amounts of social security funds” in Shanghai once again exposed all kinds of loopholes in the current operation and management of social insurance funds. It is a long way to go to safeguard the safety of funds. Strengthening the management of social insurance funds has become an urgent issue to be solved urgently