【摘要】：社會(huì)保險(xiǎn)是社會(huì)保障制度的核心內(nèi)容,隨著社會(huì)保障事業(yè)的發(fā)展,社會(huì)保險(xiǎn)的概念越來(lái)越深入人心,社會(huì)保險(xiǎn)基金的安全也越來(lái)越受到全民關(guān)注。近年來(lái)見(jiàn)諸報(bào)端的各類社保案件暴露出了我國(guó)社會(huì)保險(xiǎn)基金的內(nèi)部控制仍然處于低水平、初級(jí)發(fā)展階段,還不同程度地存在意識(shí)薄弱、制度缺失、管理不規(guī)范、監(jiān)督不到位等問(wèn)題。社會(huì)保險(xiǎn)的工作性質(zhì)決定了我們必須把內(nèi)部控制作為管理的第一要?jiǎng)?wù),只有真正形成內(nèi)控管理有標(biāo)準(zhǔn)、部門設(shè)置有制約、操作有制度、崗位有職責(zé)、過(guò)程有監(jiān)測(cè)、工作有評(píng)價(jià)、事后有考核、責(zé)任有追究的內(nèi)控管理體系,才能筑起內(nèi)控立體“防火墻”,確�；鸬陌踩暾蜕鐣�(huì)保險(xiǎn)事業(yè)的長(zhǎng)效發(fā)展。 我國(guó)社會(huì)保險(xiǎn)基金內(nèi)部控制存在著組織機(jī)構(gòu)內(nèi)部控制較薄弱、業(yè)務(wù)運(yùn)行內(nèi)部控制不夠規(guī)范、基金財(cái)務(wù)內(nèi)部控制尚不健全、信息系統(tǒng)內(nèi)部控制水平較低及內(nèi)部控制監(jiān)督不到位等問(wèn)題,社會(huì)保險(xiǎn)基金的重要地位決定了建立內(nèi)部控制的必要性。針對(duì)陜西省職業(yè)介紹服務(wù)中心的機(jī)構(gòu)特點(diǎn)與社會(huì)保險(xiǎn)基金內(nèi)部控制存在的問(wèn)題,抓住內(nèi)部管理與監(jiān)督的關(guān)鍵點(diǎn),基于合法性、完整性、制衡性、適應(yīng)性、有效性原則,分別從組織機(jī)構(gòu)控制、業(yè)務(wù)運(yùn)行控制、基金財(cái)務(wù)控制、信息系統(tǒng)控制、監(jiān)督管理控制著力進(jìn)行社會(huì)保險(xiǎn)基金內(nèi)部控制制度的設(shè)計(jì),最后提出完善社會(huì)保險(xiǎn)基金內(nèi)部控制的配套措施,包括樹(shù)立內(nèi)部控制意識(shí),建立科學(xué)的人事管理制度,完善溝通反饋機(jī)制,建立約束激勵(lì)機(jī)制,建立信息披露機(jī)制以及構(gòu)建學(xué)習(xí)型組織,力圖構(gòu)建行之有效的社會(huì)保險(xiǎn)基金內(nèi)部控制制度體系。
[Abstract]:Social insurance is the core content of social security system. With the development of social security, the concept of social insurance is becoming more and more popular, and the security of social insurance fund is more and more concerned by the whole people. In recent years, all kinds of social security cases have exposed that the internal control of social insurance fund in China is still at a low level, and at the primary stage of development, there are still weak consciousness, lack of system, and non-standard management in varying degrees. Lack of supervision, etc. The nature of the work of social insurance determines that we must take internal control as the first priority of management. Only when we really form the internal control and management standards, the department has constraints, the operation has a system, the post has responsibilities, the process has monitoring, and the work has been evaluated. Only the internal control management system, which has the examination afterwards and the responsibility investigated, can build the internal control "firewall" and ensure the safety and integrity of the fund and the long-term development of the social insurance industry. The internal control of social insurance fund in our country is weak, the internal control of business operation is not standardized, and the internal control of fund finance is not perfect. The low level of information system internal control and the lack of supervision of internal control, the important position of social insurance fund determines the necessity of establishing internal control. In view of the institutional characteristics of the job introduction service center in Shaanxi Province and the problems existing in the internal control of the social insurance fund, the key points of internal management and supervision are grasped, based on the principles of legitimacy, integrity, checks and balances, adaptability and effectiveness. From organizational control, business operation control, fund financial control, information system control, supervision and management control to the design of social insurance fund internal control system, Finally, the paper puts forward the necessary measures to perfect the internal control of social insurance fund, including establishing the consciousness of internal control, establishing scientific personnel management system, perfecting the mechanism of communication and feedback, and establishing the incentive mechanism of restraint. In order to establish an effective internal control system of social insurance fund, we should establish information disclosure mechanism and learning organization.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.67

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