对现行社会保险基金财务管理有关问题的思考.docVIP

对现行社会保险基金财务管理有关问题的思考 刘红霞 北京劳动保障职业学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 随着社会保险事业的发展,我国社会保险基金规模不断扩大,到2015年,养老保险、医疗保险、失业保险等五项社会保险基金滚存结余已达59486亿元。庞大的资金规模需要科学完善的社会保险财务管理体制作支撑,而现行的社会保险基金财务管理体制和财务管理制度是1999年确立和实行的,在执行过程中存在财务管理体制不适应现阶段要求、财务管理制度不规范、社保资金监管不到位等问题。因此,应健全现行社会保险财务管理体制,构建新的财务管理体系;制定完善社会保险基金财务管理的有关法律法规;规范社会保险基金的营运管理,促使基金保值增值;加强社会保险基金财务管理的监管。 关键词： 社会保险基金; 财务管理; 养老保险; 医疗保险; 失业保险; 监管; 作者简介：刘红霞(1961-),女,北京人,北京劳动保障职业学院高级会计师. 收稿日期：2016-11-05 Thinking about Some Relevant Problems of Financial Management of Current Social Insurance Fund LIU Hongxia Beijing Vocational College of Labor and Social Security; Abstract： With the development of social insurance business,social insurance fund size has continued to expand,up to 2015,the accumulated balance of pension insurance,medical insurance,unemployment insurance and other two social insurance fund has come to 5948.6billion Yuan.Such an enormous fund size needs scientific and complete social insurance fund financial management system to support,but current social insurance fund financial management system was set up and put in use in 1999,in the course of its execution,there are many problems,for example,the financial management system is not standardized and does not meet the requirements of the present stage,the supervision and control of social insurance fund are not in place.So its time to perfect current social insurance fund financial management system,construct new financial management system,make complete laws and regulations and normalize social insurance fund operation management to promote value preservation and increment and enforce of the supervision and control of social insurance fund. Keyword： social insurance fund; financial management; pension insurance; medical insurance; unemployment insurance; supervision and control; Received： 2016-11-05 社会保险基金财务管理是按照国家统一的财务制度和社会保险政策、法令以及社会保险机构财务管理目标,通过核算、控制和监督等手段,合理组织社会保险基金的筹集、支付以及投资运营等的财务管理活动。社会保险基金是指为保障社会劳动者在丧失劳动