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On the social insurance fund audit focus

Author: QianRunHong GongLingYan From: www.yourpaper.net Posted: 2010-04-02 05:45:18 Read:
[Abstract] audit institutions is how to ensure the security and integrity of the Social Insurance Fund as the main body of the social security system is a widespread concern about the core issue. The need to increase the force of the audit and supervision of social security funds, in order to fully guarantee the safety and integrity of the Social Security Fund, and the implementation of effective control measures. The article focuses on the focus of the audit of the Social Insurance Fund.
[Keywords] social security system; social insurance fund; audit of the Social Insurance Fund; Social Insurance Fund Management

At present, China is in a critical period of the construction of the social security system, how to ensure the security and integrity of the Social Insurance Fund as the main body of the social security system is a widespread concern about the core issues.

A need for social insurance fund audit

As a country in transition, China's sustained rapid economic growth, there are still social structural contradictions, conflict of interest, the income gap, unemployment, aging, etc., in order to ensure social and economic stability, healthy and coordinated development of the urgent requires the establishment of a market economy to adapt to the modern social security system.
Social Insurance Fund is national legislation to establish, by the payment units and individuals to pay a certain percentage of the base pay, and raised by other lawful means for solving social members due to retirement, health care, disability and provide material the help of special funds, including funds for basic old-age insurance fund, the unemployment insurance fund, fund of basic medical insurance for urban workers, work injury insurance fund, five maternity insurance fund.
The social insurance fund has always been the people called "lucky money", it is the basis for the improvement of the social security system is a strong guarantee for maintaining social stability and unity, the powerful backing to build a harmonious society. However, Shanxi, Hainan, Hebei, Shanghai, Yunnan, Zhejiang ... In recent years, many involved a huge amount of social security funds illegal use of the exposure of the case, repeatedly makes the management of public funds become the focus of public opinion. Statistics show that in 1986-1997, the country hundreds of billion social insurance fund was illegal utilized. According to incomplete statistics, since 1998, the national clean-up recovery of misappropriated funds of over 160 billion. To the end of 2006, there are no recycling accounted for billions of dollars. As of the 10th Five-Year Plan "period, the Ministry of Labor and Social Security received 96 reported cases of misappropriated funds. Recently, the Social Security Fund to launch a nationwide audit results also show that the social insurance fund serious problems exist in the operation and management of the internal control mechanism is not tight, non-standard business processes, the funds have been infringed.
Caused by the illegal use of the social security fund, is because many management system the "Pan administrative", ineffective internal management and control, external oversight absence, and so on, resulting in the social security fund is difficult to establish the effective supervision and management mechanism, standardized accounting and auditing system, the information disclosure system and risk prevention mechanisms.
In order to fully guarantee the safety and integrity of the social security funds, social insurance agencies at all levels must focus on strengthening internal management, increase audit and supervision of social security funds, with the strength of the external oversight purposes of effective control to ensure the safety of the Social Security Fund to prevent the loss of social security fund.
Temporarily difficult to change the situation in the social security fund management system, audit departments at all levels in accordance with the law on the budget and final accounts of the social insurance fund, the Fund for the operational management of the Fund's legitimacy, authenticity and validity of the supervision and inspection, capable of maintaining social insurance implementation of the protection of the normal operation of the social insurance fund, to prevent the fund management of the various risks, the audit function of the immune system to play a social security fund of funds management policy. Audit supervision, effectively to stop and correct the social insurance fund management process illegal violations, at the same time enhance the social insurance fund management institutions self-binding, and further promote the healthy development of the social security undertakings. The National Audit Office has repeatedly said, the audit department in the future will people care about health care, old-age insurance as the focus of the audit.

Second, the social insurance fund audit focused

Social Insurance Fund audit areas belong to the state audit, mandatory characteristics of mutual economic and universality. I believe that, in order to ensure the security and integrity of the social insurance fund, the audit department in the audit of the Social Insurance Fund, should be primarily proceed from the following aspects:
(A) review of the budget preparation and implementation of the Social Insurance Fund
Social Insurance Fund budget is the annual fund financial revenue and expenditure plans the handling agency under the approval of the implementation plan and the task of preparation of the social insurance system, with prescribed procedures. The social insurance agencies to be in strict accordance with the approved budget, a careful analysis of the income and expenditure of the fund, the budget implementation report regularly to the same level of financial and labor and social security department.
Audit department respond to the social insurance fund budget preparation and implementation of audit, audit content and audit focused on:
Fund budgeting adhere to the policy, comprehensiveness, authenticity, rationality principle;
Social Insurance Fund budget approved strict implementation, with or without exceeding the budget problem;
3. Whether the budget adjustment in accordance with the statutory procedures reported for approval, whether the annual budget and final accounts submitted to the approval of the financial sector or higher authorities. (B) review of the social insurance fund raising
Social insurance funds shall be in accordance with the relevant provisions of the state on time, in full and levied. Collecting agencies of provinces, autonomous regions, municipalities directly under the central government regulations, levied by the tax authorities, the social insurance agencies in accordance with the provisions of the State Council set up by the labor and social security administrative departments. The scope of social insurance fund raising, including state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises, the implementation of the enterprise management institutions and flexible employment arrangements. Constitute elements of social insurance fund, including social insurance income, interest income, financial subsidies income, transfer income, the higher subsidy income, the lower level to the upper solution income and other income.
Audit content and focus of the social insurance fund raising:
Social insurance agencies statutory items and standards, in a timely manner, in full charge of social insurance funds, and whether there is allowed to expand the scope of fund collection, any increase or decrease the proportion of fund collection, the existence of enterprises reduction waive social premium phenomenon.
Social insurance agencies, the fund's value-added income included in the social insurance fund income, whether the income or sit, retain, transfer or concealment of capital income kangaroo "small treasuries".
3 social insurance agencies are all required to charge late fees, or without late fee will be included in the income.
Social security agencies to establish the integrity of the underlying data, whether the effective supervision of the insured population, pay less social insurance premium collection and management process evasion phenomenon effectively curbed.
The social insurance fund registration, reporting and collection are disjointed.
6. Handling agency collection of social insurance in full and on time contributed income households, are all accounted for, engaged in a "pump" or misappropriated.
(C) review of the use of the social insurance fund
The social insurance fund should be the scope of social insurance financing projects of national regulations and standards expenses. The expenditures of the social insurance fund projects including social insurance benefits expenses, transfer spending to subsidize lower-level expenditures on the solution of higher spending and other expenditures.
The content and focus of the social insurance fund be audited:
Social insurance fund management sector and social security agencies in accordance with the law in a timely manner, the full payment of the social insurance fund, with or without arrears, interception and arbitrarily expanded or reduced expenditure range of situations, such as refusing to pay the project should be paid to the social insurance fund, or undertake a project that does not belong to the social insurance fund expenses, and other issues.
Social insurance fund expenditures required to budgeting, planning, whether the super-budget, ultra-planned use of funds. The swap allocation of funds, the use of whether to do earmarking, reasonable and legitimate, and the scheduling of funds and use shall plan is submitted for approval by the procedure laid down.
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