Social security fund is a special fund with strong policy, which is related to ensuring the basic life of vulnerable groups. How to effectively supervise these people's "life-saving money" and prevent them from becoming "Tang monks' meat" is an important duty and task of audit institutions. In recent years, with the deepening of the reform of social security funds, the collection, management and use of funds have been gradually standardized. However, from the audit situation, there are still some problems in fund management, which still need to be further standardized. Based on the audit of five social security funds in a county in 2008, this paper briefly analyzes the problems existing in social security funds and related countermeasures.

First, the main problems and causes of social security funds

(1) The social security coverage is narrow, the participation rate is low, and the social security fund is seriously in arrears. Judging from the audit of social security funds in a county, in 2008, except for medical insurance payment, the collection rate and coverage of the other four social security funds were relatively low. The contribution rate of old-age insurance is 8 1.44%, unemployment insurance is 76%, industrial injury insurance is 53%, and maternity insurance is 47%. By the end of 2008, the county had approved five social security fund payment units 1 1,244, with 3 1 unit in arrears, accounting for 25% of the number of payment units, and accumulated unpaid premiums of 72,099,300 yuan. The reason for the low collection rate of social security fund is that a few enterprises have poor benefits, serious losses and are unable to pay; Second, the leaders of the payment unit do not know enough about the insurance, only pay attention to the immediate interests, regardless of the long-term interests of employees, conceal the number of insured people, reduce the base of payment, and miss payment; Third, employees in some institutions have poor risk awareness and are unwilling to pay fees; Fourth, the local financial funds are tight, the unit contribution is not included in the fiscal budget, and there is no ability to pay, and the unpaid premium of the unit is increasing year by year; Fifth, the social security function has not been fully exerted, and the social insurance policy propaganda is not enough. Some people do not understand the benefits of social insurance policy, and some people who should enjoy insurance benefits do not enjoy insurance benefits; Sixth, the insurance law enforcement is not strong enough. The inspection of insured units that fail to register, declare or pay fees is ineffective, and units that fail to declare truthfully, pay fees in full, pay fees in arrears or refuse to pay fees fail to take compulsory measures according to law, which encourages the lucky psychology and comparison psychology of insured units and individuals.

(B) misappropriation of social security funds is more prominent. In 2008, the county * * * misappropriated social security funds and special employment funds 1.68 million yuan, and misappropriated funds to buy commercial insurance 1.65 million yuan. The main reason for the misappropriation of social security funds is that the operating funds of social security agencies have not received corresponding financial guarantee. One of the important reasons for the above problems is that law enforcement departments have not investigated the responsibility of the relevant responsible persons and main leaders when dealing with related problems. The main person in charge of the audited unit does not understand the financial laws and regulations, and has insufficient understanding of the problems existing in the management of social security funds. Poor rectification measures are also the direct factor leading to the problem.

Second, the relevant countermeasures to solve the problem

(a) increase the intensity of work, improve the fund collection rate. First, strengthen publicity and raise the awareness of employers and employees to pay insurance premiums. Use various forms to publicize the importance and significance of participating in social insurance, so that enterprises and employees can understand the benefits of participating in insurance, see the losses of insurance, understand the consequences of not participating in insurance, and improve their awareness of self-protection. Social security managers should go deep into the homes of enterprises, individual industrial and commercial households and insurance-breaking personnel, send them policies, solve their doubts and doubts, relieve their ideological concerns and improve their enthusiasm for insurance payment. The second is to increase the intensity of collection to ensure that all should be issued. Corresponding to the insured unit, object, base, premium payable and unpaid premium, clean up the registration, build a card and publish it regularly; Strengthen the inspection work, regularly check the units and enterprises that fail to declare or declare falsely, fail to pay in full or fail to pay in full, and urge them to pay in full; Strengthen the audit work, strictly audit the payment base, standard and time limit according to law, avoid the phenomenon that the insured unit conceals the number of insured persons, reduces the payment base and breaks the insurance, and control the loss of fund income from the source; Strengthen the collection and payment, and implement the method of "five insurances, one single ticket and one vote collection and payment" to ensure that premiums are collected in accordance with the law, in full and in time, and improve the collection rate of insurance funds; Take legal, administrative, economic, public opinion and other means to implement public opinion supervision and public exposure system for large households who are in arrears with social insurance premiums. The third is to increase coverage and coverage, and strive to ensure that all insurance is guaranteed. Focus on strengthening the collection and payment of social insurance for private, individual economy and urban flexible employees. It is necessary to formulate policies to attract insurance. In view of the flexibility and diversity of individual and private economy and flexible employment in cities and towns, when formulating insurance policies for these people, they can be given a certain choice of payment base, payment time and payment method within the framework of national policies; It is necessary to standardize operations and facilitate participation in insurance. Coverage and collection personnel should always pay attention to the operating conditions and development trends of the above-mentioned enterprises and personnel, take the initiative to provide on-site services, establish a comprehensive service platform for social insurance registration, declaration, verification and payment, improve work efficiency, improve service functions, and implement "one-stop" services.

(two) improve the supervision mechanism of funds, improve the efficiency of capital use. First, improve the internal management system of social security agencies, and fully realize the scientific, standardized and institutionalized fund collection, payment and operation management. The second is to set up a fund supervision team, assign special personnel to be responsible for the supervision before, during and after the event. Third, the administrative management, agencies and regulatory authorities should be combined to supervise the fund regularly. Labor and social security, finance, auditing and other departments and social security agencies, according to their respective responsibilities, jointly form a four-in-one supervision mechanism of administrative supervision, professional supervision, internal supervision and social supervision, supervise the whole process of fund operation, improve the transparency of fund management, be open, transparent, safe and efficient, and regularly announce the collection, payment, management and operation of funds to the public. Fourth, give full play to the management role of computer information network, and use computer network for timely supervision. Through various measures to implement comprehensive, dynamic and real-time supervision of funds, to prevent and resolve fund management risks, and to ensure the safe, complete and effective use of social security funds.