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论文编号：	12303
作者编号：	2320180829
上传时间：	2021/3/4 17:08:49
中文题目：	X社保中心内部财务控制问题研究
英文题目：	Research on Internal Financial Control of Social Insurance Bureau of X Region
指导老师：	陆宇建
中文关键字：	内部财务控制；社保经办机构；基金安全
英文关键字：	internal control; social security agency; fund security
中文摘要：	党的十九大报告中指出，“要加强社会保障体系建设，全面建成覆盖全民、 城乡统筹、权责清晰、保障适度、可持续的多层次社会保障体系。”社会保险就 是这一体系的重要组成部分，关系着社会公平与国计民生，是每个人每个家庭 拼搏奋斗的兜底保障。社保经办机构承担着社会保险政策落实落地的职能，其内部控制关系到社会保障体系的正常运转，直接影响社保基金安全。社保经办 机构属于行政事业单位，一般行政事业单位主要业务是为社会提供一般经济主 体难以提供的公益服务，社保经办机构相比于其他行政事业单位来说，最突出 特点在于其提供服务的主要方式就是收集和支付社保基金，并进行投资运营。 社保基金数额巨大，每一笔基金都是每个参保人的个人权益，容不得闪失。X 社 保中心为一地社保经办机构，不仅经办地区本级的社保业务，还承担着经办规 程设计、地方指导的职能，相较于其他社保经办机构研究而言，职能更加全面， 掌握的情况更丰富，更有利于对社保经办机构的内部控制问题进行研究。本文采用调查研究法、案例分析法，以 X 社保中心为典型案例，对社会保险 经办机构内部财务控制进行了研究探索。论文对 X 社保中心内部财务控制方面 的经办现状进行了分析，借鉴 COSO 企业内部控制理论，研究社保经办机构内部 在控制环境、风险评估、财务活动控制、信息与沟通和监督等方面的现状，查找存在的内控问题，发现 X 社保中心财务存在控制环境不完善、风险评估不健全、财务控制活动存在问题、信息与沟通不及时、管理与监督力度不够等问题， 并就这些问题进行成因分析，提出了营造良好的内部环境、加强风险评估、完 善财务活动控制、完善信息沟通机制、加强监督评价等规避内控风险的建议， 以减少社保基金风险，确保基金安全，从而为全国社保经办机构内部财务控制 提供借鉴，完善我国社保经办机构内部控制，保障社保基金的健康稳定发展。
英文摘要：	The report of the 19th National Congress of the Communist Party of China pointed out that "it is necessary to strengthen the construction of the social security system and comprehensively build a multi-level social security system covering the whole people, balancing urban and rural areas, clear rights and responsibilities, moderate security and sustainable security." Social insurance is an important part of this system, which is related to social equity and the national economy and people's livelihood. It is the guarantee for everyone and every family to struggle hard. Social security agencies are responsible for the implementation of social insurance policies. Their internal control is related to the normal operation of the social security system and directly affects the security of social security funds. Social security agencies belong to administrative institutions. The main business of general administrative institutions is to provide public welfare services which are difficult to be provided by ordinary economic entities. Compared with other administrative institutions, the most prominent feature of social security agencies lies in the collection and payment of social security funds and investment and operation. The amount of social security fund is huge, and every fund is the personal rights and interests of each insured person, so it is not allowed to miss. X social security center is a local social security agency, which not only handles the social security business at the local level, but also undertakes the functions of handling procedures design and local guidance. Compared with other social security agencies, X social security center has more comprehensive functions and more abundant information, which is more conducive to the study of internal control problems of social security agencies. In this paper, using the methods of investigation and case analysis, taking x social security center as a typical case, this paper explores the internal financial control of social insurance agencies. This paper analyzes the current situation of the internal financial control of X social security center. Referring to COSO enterprise internal control theory, this paper studies the current situation of internal control environment, risk assessment, financial activity control, information and communication and supervision, and finds out the existing internal control problems, and finds that the financial control environment of X social security center is not perfect and the risk assessment is not sound In order to reduce the risk of social security fund and ensure the foundation, the paper analyzes the causes of these problems, and puts forward some suggestions to avoid the risk of internal control, such as creating a good internal environment, strengthening risk assessment, improving financial activity control, improving information communication mechanism, strengthening supervision and evaluation In order to provide reference for the internal financial control of the national social security agencies, improve the internal control of social security agencies in China, and ensure the healthy and stable development of social security funds.
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