(1) The endowment insurance premium has not been paid in full, and the scale and total amount of endowment insurance fund have not been truly reflected.
(two) beyond the scope of pension insurance payment, misappropriation of pension funds. First, some localities have arbitrarily increased pension insurance payment items, raised the basic pension insurance treatment standards, and increased the scale of pension insurance fund expenditures.
(C) The operation and management of the endowment insurance fund is not perfect.
1. The account setting and management are not standardized. First, in some areas, multi-head account opening has not been cleaned up according to the regulations, and income households, expenditure households and financial households are still opened in many banks, and even multiple income households, expenditure households and financial households are opened in the same bank, resulting in confusion in account management.
2. Analysis of the causes of the existing problems
(1) The financial system of the Fund is not perfect. The immaturity and imperfection of the financial accounting system of various social insurance funds in China is an important reason for the problems in the management of social insurance funds. The current financial system of social insurance fund was formulated by 1999, and there are some imperfections, which can no longer meet the needs of the new situation, especially in the aspects of investment, interest bearing and bank selection of social insurance funds, which urgently need to be further revised and improved.
(2) Lack of effective supervision and control mechanism. The lack of effective supervision and restriction mechanism in the operation and management of social insurance funds leads to frequent problems in the management of social insurance funds. First of all, the financial department, the labor and social security department and the local tax department lack mutual supervision and restriction mechanism, or the supervision and restriction functions between departments are not in place. Lack of effective information communication mechanism between departments, slow delivery of bills, and untimely reconciliation lead to inconsistent accounts. Secondly, social insurance funds lack effective external supervision. Only in recent years have auditing departments and financial supervision departments gradually attached importance to and increased supervision and inspection of various social insurance funds, but the scope of inspection is limited.
(3) The current policies are not strictly implemented. Judging from the inspection, many places have failed to strictly implement the current financial accounting system of social insurance funds, which is one of the important reasons for violating the rules and regulations.
(4) Institutional reasons. Judging from the inspection, the social insurance fund was misappropriated, mostly as a result of government administrative orders or administrative intervention. Local governments often regard "social insurance fund balance" as quasi-financial funds, and some local government leaders have a weak awareness of financial laws and regulations, especially when the financial resources at the grassroots level are relatively tight. Proceeding from the interests of the department, illegally misappropriate, intercept or transfer the income of the social insurance fund, set up an account in violation of regulations, and fail to transfer the social insurance premium income and interest income as required. The lack of effective communication and cooperation between departments leads to the inconsistency between the accounts of social insurance funds. In addition, the poor professional quality, working ability and sense of responsibility of managers of relevant departments in some areas are also important reasons for the problems in the management of social insurance funds.
Three. Suggestions on Strengthening the Management of Endowment Insurance Fund
(1) Vigorously promote tax collection and management, and levy social insurance tax in due course. In view of the current problems such as the false verification of social insurance premium payment base and the lack of compulsory collection and management, it is suggested to further strengthen tax collection and management and levy social insurance tax in due course. First, it can effectively change the situation that the collection of social security funds is difficult and weak. At present, the collection agencies of social insurance premiums are stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and can be collected by the tax authorities or social insurance agencies established by the administrative department of labor security in accordance with the provisions of the State Council. Judging from the fund collection in recent years, the practice of collecting social insurance premiums by social security agencies is not mandatory, and the problem of inaccurate base verification is also prominent, which leads to the phenomenon of arrears, non-payment or underpayment of social insurance premiums from time to time, and the collection cost of collecting social insurance premiums is high, which is not conducive to the establishment of a more standardized management system of two lines of income and expenditure of social insurance funds. The collection by the tax authorities is conducive to the timely and full collection of the income of the endowment insurance fund. Second, it helps to effectively raise social insurance funds. Determine the rights and obligations of enterprises and individuals through legal forms, ensure that all wage earners and employers become taxpayers of social security tax, and ensure that social insurance has a stable source of income from the legal system. Third, it is conducive to the improvement of the social security system. Levying social insurance tax marks that social security work has entered the track of standardization and legalization.
(two) increase the collection of old-age insurance premiums, improve the awareness of enterprises and workers. Before the implementation of the reform of collection and payment, the collection agencies of old-age insurance premiums at all levels should further intensify the collection and payment in strict accordance with the relevant requirements of the Provisional Regulations on the Collection and Payment of Social Insurance Fees and the audit of the collection and payment of old-age insurance fees, so as to ensure that the old-age insurance fees are collected in full and on time. First of all, we should increase the publicity of social insurance and raise the insurance awareness of the broad masses of the people. Use various media to widely publicize the national endowment insurance policy, encourage employees to safeguard their rights and interests according to law, and enhance their consciousness and initiative in fulfilling their payment obligations. At the same time, by publishing the collection of endowment insurance premiums to the public, releasing the statement of endowment insurance premiums in a timely manner, setting up inquiry and reporting telephones, etc., we will play the role of external supervision and strengthen the awareness of employers and employees to participate in insurance payment according to law. Secondly, we should strengthen the audit and plug the loopholes. Strengthen the professional training of auditors and constantly improve their auditing ability. Take daily verification and special audit, written audit and on-site verification and other forms to carry out audit work, increase the intensity of clearing debts, timely discover and correct all kinds of violations of discipline, and give full play to the effectiveness of audit work.
(3) Strengthen departmental coordination and improve the management level of social security funds. At present, the management of endowment insurance fund involves several departments, such as finance, labor and taxation, and it is necessary to strengthen the coordination among them. First, establish and improve the communication, coordination and mutual restraint mechanism of finance, labor security and taxation departments. The financial department should strengthen supervision over the collection, use and management of social security funds; Labor and social security departments should regularly review the payment base approved by social security institutions; The tax authorities and social security institutions shall collect them in full and on time in strict accordance with the approved payment base. Can not receive, it should be timely feedback to the labor and social security department, establish a smooth reconciliation contact mechanism. Second, for the data inconsistency caused by accounting, financial account management, fund final accounts preparation and other reasons in tax, finance and social security departments, it is suggested that the Ministry of Finance unify the closing time, and require tax collection and use departments at all levels to strengthen the management of financial reconciliation, regularly reconcile monthly and end the interest every year. Ensure the unity, truthfulness, effectiveness and completeness of accounting information and data.
(4) Revise and improve relevant management systems. At present, there are some problems in the management of endowment insurance funds, such as inconsistent interest-bearing methods of social security funds, long-term loss of prepaid endowment insurance funds, income and expenditure of other social security funds in the final accounts of endowment insurance funds, the funds collected by the state treasury not being transferred to the financial special account in time, and insufficient interest-bearing. All these need to be further revised on the basis of full investigation to make it more feasible and operable in practice.
(five) standardize the industry as a whole endowment insurance fund management. Industry overall planning is a special product of the transformation stage of China's endowment insurance system. It is necessary to unify and standardize the industry overall planning policy and promote the healthy development of the old-age insurance system. First, it is necessary to strengthen the collection and management of industry endowment insurance funds as a whole, increase the intensity of clearing debts, take social insurance payment as one of the key assessment contents of enterprise target management assessment by industry authorities, and strengthen the collection and payment of endowment insurance premiums; Second, it is necessary to clarify the responsibilities and rights of agencies and industry authorities in the process of collecting old-age insurance premiums in the industry, avoid problems such as off-balance-sheet accounting of collected funds and unclear ownership of capital gains, and ensure the truthfulness and integrity of the final accounts of the industry's overall old-age insurance funds.
(six) as soon as possible to solve the problem of long-term losses left over from history. For some problems left over from history, the long-term retention of accounts in the final accounts of the fund has affected the analysis of final accounts information by the departments that use the final accounts of the fund, and also affected the authenticity of fund data information. It is suggested that labor and social security, auditing and other relevant departments study and formulate corresponding measures to solve the remaining problems as soon as possible and avoid long-term losses.
(seven) to establish and improve the long-term mechanism of pension insurance fund supervision. It is necessary to strengthen the supervision and management of the whole process of endowment insurance revenue and expenditure, establish a long-term mechanism for the supervision of endowment insurance funds, and ensure the healthy development of the endowment insurance system. First, establish and improve the legal system, solve the outstanding problems of lack of law, low level and poor effect in the supervision of endowment insurance funds, introduce the punishment method for the collection and payment of endowment insurance premiums as soon as possible, and enhance the rigidity of the endowment insurance system; Second, it is necessary to establish and improve the supervision and organization system of endowment insurance funds and the working mechanism of various departments, and realize the combination of audit supervision, financial supervision, tax supervision and social supervision, and the departments of audit, finance, taxation and social security coordinate and restrict each other; Third, it is necessary to establish a fast, accurate and efficient fund supervision and management information system, realize real-time information sharing among supervision, collection and payment departments, and ensure that pensions are collected, allocated and distributed on time.