Social security fund financial system 20 17

There are many problems in the financial management of social security funds in real life. If these problems are not solved, it will cause huge losses to the existing social security fund and even disrupt the overall economic activities of the country. First, the current problems in the financial management of China's social security fund (1) system is not binding enough. In the daily operation and management of social security funds, a small amount of funds will be misappropriated, which is normal. However, due to the lack of strong binding force in the management of social security funds and the whole social security system, misappropriation of funds has not been recorded. In the long run, this phenomenon will become more and more serious, which will bring huge lack of funds. When the social security fund needs to be distributed, it will have a series of effects due to insufficient funds. If this situation is not handled in time, it will not only encourage the formation of this bad atmosphere, but also cause huge losses to the existing social security fund and even disrupt the overall economic activities of the country. Due to the lack of binding force of the system, financial managers at all levels will falsely report the amount of funds when reporting to their superiors, gradually forming a bad atmosphere of corruption. Social security funds are also difficult to achieve the unification of accounts because of the chaotic amount, which will also greatly reduce the social security funds of the people, violate the initial intention of the country for the people, and form a country that has lost its trust in the people, and it will be difficult for the country to lead the people to jointly build this country. (B) The accounting system is flawed. At present, the management of social security funds is also facing the danger of accounting loopholes. Through the investigation of the management of social security funds at all levels, it is known that the financial management of social security funds in many areas is still at a low level of accounting, which greatly limits the financial management and easily leads to the follow-up work. From the phenomenon of investigation, the accounting and auditing method adopted in China's current social security fund management method is "first come, first pay", which actually has some loopholes. This method is based on whether the funds are received or actually paid. After using this method for a long time, it is found that there is no way to calculate the unpaid social security fund by this method, so it cannot correctly reflect the actual income and expenditure. This will increase the difficulty of daily management of social security funds. Therefore, the accounting system needs to be greatly strengthened. (3) The management of social security fund accounts is not strict. Most of the social security funds in China are insured units or companies to pay endowment insurance for employees, and the general units or companies determine the participation ratio of their employees according to the total wages. Evaluate income according to employees' expenses and delete stored information. The essence of the burden of old-age insurance is that working employees give some retired employees instead of paying old-age insurance. The existing old-age insurance for working employees is still paid by the next batch of employees. This model has certain advantages and cannot be completely denied. This method makes the management of employees' personal accounts more rigorous and convenient, but there are also some loopholes in this model. When operating personal accounts, many management institutions still start to calculate personal accounts, but they are not strictly enforced. These operating methods will cause confusion in the management of social security fund accounts, with no detailed records and no basis to follow when auditing accounts. Second, the optimization measures of social security fund financial management (1) Reform the accounting basis. According to the current situation of domestic social security fund institutions, various situations and problems in the financial management of social security funds will inevitably appear. Then we should improve these problems, start from the inside, improve the existing accounting system, and gradually improve the accounting system to minimize the impact of internal work mistakes. Therefore, in the optimization, the first is to comprehensively improve the existing accounting methods. Effectively analyze the advantages and disadvantages of the existing methods, and gradually introduce a system with clear rights and responsibilities into social security fund institutions. This system can make up for the previous shortcomings, and then promote and combine different systems to reduce errors and improve existing problems. In addition, the personal account management method of social security fund has also introduced a clear system of responsibility and rights, retaining the feasible part of the original income and expenditure realization system of social security fund, taking its essence and discarding its dross. By organically combining these two systems and making the new system run with the participation of the government, we can improve the most fundamental system of the whole social security fund and take measures to solve emergencies. (2) Efforts should be made to stabilize the balance of payments of social security funds, which is as important as the gap between the rich and the poor in China. With the opening of the national second child policy, the working situation of social security fund is more dangerous and challenging. Therefore, the balance of income and expenditure of social security funds is related to the livelihood security of grassroots people. It is also an urgent task to increase the balance of social security fund, which gives it more important significance. According to the current actual situation, regarding the income and expenditure of the social security fund, the income and expenditure of the social security fund should be recorded in detail, so that the professional departments can manage the funds and accounts in a unified way, and each fund expenditure can only be implemented after being approved at different levels, which can reduce the shortage of funds caused by personal work mistakes. (3) Standardize individual accounts of social security funds through unified management. It is necessary to put forward detailed and feasible suggestions on personal account management and effectively protect the people's account funds that have been handed over to the social security fund. With a strict and prudent management system, it is impossible for you to lose money in your personal account because of management bugs or illegal operations by some lawless elements. Therefore, in the management of social security fund, it is necessary to set up a separate account management department to monitor it, realize the detailed accounting of personal account income and expenditure, and display the list of financial statements when users need it. In addition, it is necessary to collect the information of personal accounts and authenticate their real names to ensure that the information displayed by social security funds and personal accounts is completely consistent, and there will be no fraud. Third, what is the importance of financial management? The importance of financial management lies in that enterprise financial management is the foundation of enterprise management and the center of enterprise internal management. The transformation of enterprise management from production management to financial management is the progress of society. Financial management is a bridge between enterprises and the outside world. Enterprise management is centered on financial management, and financial management is centered on fund management, which is a fundamental change in concept. Strengthening financial management can find the root of enterprise problems and put forward solutions to them.