First, audit supervision has achieved results.
(1) The national endowment insurance policy was further implemented. The auditing organ mainly audited the present situation of the old-age insurance system, the implementation of the old-age insurance system and policies, the collection, management and use of the old-age insurance fund, and the operation and management of enterprises. , reveals the outstanding problems in the process of management and use, analyzes the causes of the problems, and finds the weak links in the current management system.
(2) The management of endowment insurance funds has been further standardized. The audit focuses on the death of pension insurance benefits, prisoners receiving pension insurance benefits in violation of regulations, receiving pension insurance benefits repeatedly, receiving enterprise employees' retirement pensions and unemployment insurance benefits at the same time, irregular fund accounting treatment, lack of interest income from pension insurance funds, inadequate implementation of audit mechanism, inadequate internal audit, inaccurate business data and basic information, information system division, and lack of enjoyment of * * *. From the perspective of strengthening management, this paper analyzes and studies the problems existing in the use of funds, puts forward suggestions, urges competent departments and institutions to improve the internal control system and audit mechanism, and promotes the standardization and institutionalization of pension fund management.
(3) The ability to improve people's livelihood has been further enhanced. The audit focused on solving the problems of low participation rate of basic endowment insurance for enterprise employees, repeated payment, and unpaid endowment insurance premiums by enterprises and institutions, which promoted the introduction and implementation of relevant systems, promoted the standardization of services provided by the competent departments of endowment insurance and agencies, and effectively safeguarded the security of funds.
(4) The application level of achievements has been further improved. In view of the typical outstanding problems found in the audit, the main leaders of the local party and government instructed special audit reports, and promoted the introduction of basic old-age insurance systems such as the Notice on Further Standardizing the Management of Personnel in Institutions and Institutions, the Notice on Strengthening and Standardizing the Management of Social Insurance Funds, and the Internal Control Management System for Risk Disposal.
Two, the main problems existing in the current pension insurance work
(a) The quality of basic data is poor. Due to some business managers' weak sense of responsibility, their professional level and ideological quality need to be improved, the recorded and uploaded data are incomplete, untimely and inaccurate, the financial data is inconsistent with the business data, the business data and basic information are inaccurate, and the identity information is confusing, which is not conducive to the daily management of the pension insurance authorities and handling departments, greatly reducing the quality and efficiency of big data audit and increasing the difficulty of thorough investigation of some problems.
(2) No * * * enjoyment mechanism has been established. First, information between departments is not shared. Because the information system of social security institutions has not established an information exchange and sharing mechanism with external data such as medical insurance, public security, courts, civil affairs, taxation, industry and commerce, housing management and housing accumulation fund, there is no information exchange and sharing mechanism between social security institutions; The information between departments is isolated, and the pension insurance agency can't get the information of the deceased in time, which leads to the continued payment of pension insurance benefits to the deceased and the inability to repay the balance of the deceased's account in time. Second, information in different regions is not shared. At present, the province's pension insurance system is independent of each other, and information is not shared, so it is impossible to comprehensively verify the problems of repeated participation in insurance, repeated pension benefits, and illegal payment of pension benefits to prisoners.
(C) the endowment insurance policy propaganda is not in place. Some insured people don't understand the old-age insurance policy, such as paying the old-age insurance for urban and rural residents in the household registration and paying the basic old-age insurance for enterprise employees in the work unit, which leads to the problem of repeated insurance payment. After spot checks, it is found that this phenomenon is more common.
(4) The regulatory review mechanism is not perfect. The endowment insurance fund has strong policy, large amount of funds, wide coverage, high social concern, relatively difficult supervision, heavy tasks and relatively prominent contradictions. For example, the staff of government agencies and institutions live scattered all over the country after retirement, which makes the investigation more difficult and the accuracy is not high. The implementation of the system is not enough. The competent department of endowment insurance and the handling institution failed to supervise and manage the on-the-job death surrender, treatment payment and on-the-job retirement in accordance with the requirements of relevant laws and internal control system. In addition, there are fewer personnel in the agency, and daily inspections and special inspections are rarely carried out at ordinary times. Only suspicious data such as illegal distribution and fake death are verified, and then verified and recovered afterwards.
Third, the reason analysis
First, there is a lack of communication and exchange between departments, the work connection is not in place, and there is the idea of snow cleaning in front of the door. The information of relevant departments is not shared and communicated, and there is a lack of lead units and necessary work connection mechanisms. The data of social security, housing insurance, courts, procuratorates, people's organizations, employment and other relevant departments are not correlated and compared in time, resulting in repeated insurance payment, repeated collection and death.
Second, the management mechanism is not perfect, and the internal control annual review system needs to be strengthened. There are many kinds of people participating in the endowment insurance for urban and rural residents, and the annual examination is the responsibility of the township labor security office. Because the township business personnel do not carefully verify one by one during the annual review, there are more data of death impersonation, involving a large amount. Because there is no annual review in the current system, retirees from government agencies and institutions are widely distributed after retirement. Pensions are issued by the Social Security Bureau, and one-time pensions and funeral expenses after death are approved by the Social Security Bureau. The Finance Bureau allocated retirees to their original work units according to the original channels, which led to cremation, especially the death of burial personnel.
Third, the collection effect is not good, and there is still the problem of selective insurance; Some cadres' professional quality is not high, and their ability needs to be improved. The staff did not perform their duties and the annual audit went through the motions. For example, the annual audit of endowment insurance for urban and rural residents has active problems every year.
Fourth, the publicity of the endowment insurance policy is not in place, and the broad masses of the people are not aware of social security. As long as the people think that the money has entered their own pockets, whether it is legal or not, they are subjectively unwilling to pay it back and lack the awareness of financial discipline and regulations.
Fourth, the countermeasures and suggestions to solve the current practical problems.
(1) In view of the above-mentioned problems, it is suggested that the competent department of endowment insurance should take the lead and organize relevant departments to conduct a comprehensive clean-up and investigation of the problems existing in the management and use of endowment insurance funds in this region, so as to ensure that the problems are rectified in time and draw inferences from other countries to prevent such problems from happening again.
(2) It is suggested that all departments should strengthen work cohesion to ensure information exchange and sharing. It is suggested that the human and social departments take the lead in formulating corresponding management measures, further improve the working mechanism, increase communication, coordination and cooperation with medical insurance, civil affairs, courts, public security, procuratorates, funeral parlours, industry and commerce departments, regularly check relevant data, and plug work loopholes.
(3) It is suggested that the government raise funds in time, and the arrears of the endowment insurance fund will be squeezed out; The government and relevant functional departments will increase the accountability for violations in the field of social security, incorporate the accountability results into the government's annual target assessment, and effectively ensure the safe, complete and effective operation of the endowment insurance fund.
(IV) It is suggested to strengthen internal control management and improve the audit mechanism. It is suggested that social security agencies should strengthen the implementation of internal control system, further strengthen the internal control management of endowment insurance, and strengthen the internal audit beforehand, instead of pursuing responsibility afterwards, so as to avoid risks from the source and in the process of handling. Social security agencies strengthen the management of the survival certificates of retirees in government agencies and institutions, especially the management of people buried after death; Urban and rural residents' endowment insurance management departments should strengthen the implementation of the annual review system, and don't let the annual review work become a mere formality.
(5) It is suggested that social security, housing insurance, taxation and other departments should strengthen policy propaganda, promote the general establishment of social security awareness, organize county-wide inventory in conjunction with industry and commerce, statistics and other departments, find out the number of enterprises and employees who should be insured, and mobilize the uninsured enterprises to go through the insurance formalities and pay social insurance premiums; At the same time, strengthen law enforcement inspection, according to the relevant provisions of the Social Insurance Law of People's Republic of China (PRC), strengthen the inspection of the actual implementation effect of enterprises, ensure the legitimate rights and interests of enterprise employees to participate in and enjoy the old-age insurance benefits, and make the social security fund virtuous circle.