Social security model essay

Social security system is a shock absorber and safety net for a country's economic and social development, and its developed degree has become an important symbol of safeguarding human rights, maintaining social stability, promoting social development and embodying social civilization. The following is my social security paper for your reference.

Model essay on social security 1: the enlightenment of Confucian social security ethics

Social security is related to the national economy and people's livelihood, and has been widely concerned by the state and society. Especially in the reality that rapid economic development, globalization and aging are deepening and accelerating, which leads to increasing social risks, its present situation and development have attracted much attention. Today, China's social security has made gratifying achievements, but its low satisfaction and prominent contradictions inside and outside the system need to be solved urgently. Social security ethics is the cornerstone of establishing social security. Only based on China's national conditions, based on China's traditional social security ethics, learn from its experience and lessons, and learn from the experience of other countries, is the key to solving many social security problems. In view of the prevalence of western cultural thoughts and the gradual weakening of traditional ethics in China, the author hopes that through the evaluation and analysis of Confucian social security ethics, a more effective social security ethical basis can be refined for the establishment and development of contemporary social security in China, so as to solve the problem of the lack of social security ethics in China to some extent and promote the construction and perfection of social security.

Confucianism; Social security ethics; Opportunity; Moral deficiency; arouse

First, Confucian social security ethics.

Confucianism is one of the most profound traditional thoughts in China. The China cultural circle with Confucianism as its core has had an important influence on Asia and the world, including social security ethics, which in turn has affected the establishment and development of the social security system. This part mainly introduces the theoretical basis, specific content and historical limitations of Confucian social security ethics.

(A) theoretical basis

The moral theoretical basis of people-oriented. On the understanding of history and reality, Confucianism inherited and developed the people-oriented theory, pointing out that people have a decisive position and role in social development and political power transfer. Higher authorities should attach importance to people's livelihood and public opinion. For example, Mencius believed that those who won the hearts of the people won the world, and those who were kings should ensure the people's survival needs and implement a benevolent policy of protecting the people and loving the people. With what? Ren? The moral theoretical basis of this. ? Ren? Including human's benevolence and morality, as well as benevolent government and rule by virtue. If people can expand their love for themselves and their relatives and friends to a wide range of love and kindness for members of society, society will be harmonious; The country needs to implement social security, and social security must first realize the survival of the people, such as? The way to govern the country is to enrich the people first? So as to ensure social stability and development.

(2) Specific content

People-oriented, benevolent governance? Humanism? Thought. Among them, people-oriented thought points out that social development and governance should attach importance to people's demands and aspirations and pay attention to people's survival and development, such as? Fifty people can wear clothes and silk. ? Can seventy people eat meat? To improve people's quality of life. The idea of benevolent governance requires politicians to strengthen their moral cultivation, safeguard their own concept of benevolent governance and realize the love and protection of the people. ? Not poor? Ethics. Confucianism pursues fairness, equality and justice and opposes the polarization between the rich and the poor, such as? Not suffering from widowhood but suffering from inequality? (1) It is proposed that the distribution should be reasonable according to different levels and identities, politicians should pay attention to social security, avoid serious polarization between the rich and the poor, and maintain social peace and stability. ? Save your lover? Ethics. ? Save money? It is required to reduce the people's burden, make the people self-reliant, reduce the government's expenditure to ensure people's survival, and then reduce the people's obligation to pay taxes, ensure people's survival, and achieve a virtuous circle. At the same time, the state should establish an appropriate level of protection. These two measures are conducive to saving social security consumption expenditure. ? Lover? Require those in power to care about the people and pay attention to safeguarding and safeguarding people's lives. Attention? Filial piety? Tao. Confucianism believes that social security depends not only on the state, but also on families and villages? Be friends in and out and look at each other? . And then what? Filial piety? Taoist thought emphasizes the support, care and care of children's descendants to their parents. At that time, under the economic conditions of small farmers' self-sufficiency, it was advocated to establish a family-based pension model, which was still the main way of old-age security in China. ? Both Germany and France? Ethical thoughts. ? Both Germany and France? It is required that social security should pay attention to the rule of virtue and the rule of law, and politicians should take the initiative to care for the people by their own moral sentiments, but they should also have strict institutional requirements in their actions and work, and should seriously deal with and warn violations.

Historical limitations

With the development of society, Confucian social security ethics has historical limitations. First of all, the Confucian social security ethics aims to meet the basic needs of the people, safeguard the ruling class, and fundamentally serve the ruling class, which is not in line with the current purpose of people-oriented and serving the people. Secondly, the traditional Confucian social security ethics also has some foolish means and measures, paralyzing the people with some education and preaching to serve the ruling class. Finally, relying too much on the ruler's own morality is not only detrimental to the protection of the people, but also hinders the institutionalization and legalization of social security. Moreover, in Confucian ethics, some groups, especially women, such as? Sancong? Four virtues? Demanding, affecting the fairness of the system.

Second, explore the opportunity of Confucian social security ethics.

(A) the new situation of the times

In the new era, China's social security system has been gradually improved, the level of security has been continuously improved, and the scope of security has been continuously expanded. Recently, China's "new normal" economic development policy proposed to pay attention to the quality of economic development and slow down the economic development speed accordingly, which reduced China's financial affordability to some extent. With the increasing demand for social security, more and more projects and higher levels, the financial pressure of social security in China is increasing. Drawing lessons from the financial crisis caused by high security in developed countries, China urgently needs to define the responsibilities of the government and individuals reasonably and establish an appropriate level of security. The rapid development of aging has caused financial difficulties in social security, and the number of fund contributors has decreased relatively, while the number of fund recipients has increased relatively. The existing fund income in our country is difficult to guarantee the living standard of the elderly, and people have higher requirements for the nursing work and old-age service of the elderly, which makes the sustainable development of social security attract much attention. The socialized development of social security emphasizes the socialization of implementers and the dependence of social security on multiple subjects, so as to reduce the pressure on the government, and at the same time solve the marginal problems that the government is easy to ignore or inconvenient to solve, ensure the function of social security, and ensure the survival and development of the people. Therefore, it is necessary to fully mobilize the enthusiasm of all parties and promote the development of non-governmental organizations and charities.

(B) the lack of existing social security ethics

Due to the imperfect system construction of ethics itself and the lack of ethics publicity and education, there are some ethical problems in China's existing social security. First of all, there is a lack of humanistic care, and there is an inhuman distribution of security resources and welfare. The distribution of safety and welfare is regarded as a burden, which discriminates against the ideology and reality of the recipients from time to time. Moreover, some security policies do not favor the weak in society and lose security goals and fairness. Secondly, the principle of fairness and justice in social security is lacking. There are problems of privilege and discrimination in the starting point of guarantee, and there are restrictions and obstacles in obtaining rights in the opportunity of guarantee, which leads to unfairness and injustice in the result of guarantee. For example, in China, the poor who should have benefited from the imperfect legal system and human relations are often not helped, and many people have discriminatory psychology and behavior towards the poor who are helped. Moreover, the protection of different regions and different groups of people in China is also quite different. Generally speaking, the protection in developed areas is good. Third, morality and law are insufficient. Ignoring the rule of virtue in system and education and the imperfection of social security system lead to the lack of coherence and legitimacy of policies, and the unsmooth formulation, implementation and supervision of policies, which affects the sustainable development of social security. Third, the culture of filial piety is insufficient. The overindulgence and lack of traditional culture and education have resulted in the low sense of responsibility and filial piety of the new generation, and the unfilial or one-sided connection between filial piety and material supply has affected the inheritance and development of family culture and the full play of family pension. Finally, the guarantee institutions and methods are insufficient. Security agencies and their staff are short of institutions and personnel. The low degree of specialization, unclear responsibilities and low quality of security institutions and their staff have affected the role of social security. In addition, the way of providing for the aged and the level of living security for the elderly in China are still insufficient, relatively simple and low in socialization, which cannot meet people's growing diversified and multi-level social security needs.

Thirdly, the enlightenment of Confucian social security ethics.

Many countries and regions in Asia draw lessons from Confucian social security ethics, emphasizing personal responsibility, family security and diversified and socialized security models in social security, and have made many achievements, which are worth learning from. Hold on. Take the essence and discard the dross? Principles, and constantly explore the Confucian social security ethics, and strive to contribute to the development of modern social security in China. Carry forward? People-oriented? People-oriented thought. Our country is based on? People-oriented? Social security based on ideology first needs to change the concept that social security is a pity and gift to people, and regard the right to social security as the legitimate rights and interests of the people, the responsibility of the state, the concern for the people and the concern for their independence and development. The development of the people will eventually promote the development of the country and realize the common progress of the country and the people. Secondly, strengthen the construction of social security institutions and personnel, establish professional service institutions and personnel with relatively complete projects, clear responsibilities, and treat social security coverage groups equally, paying attention to people's material life satisfaction and ensuring people's spiritual life satisfaction, and establishing and improving social security undertakings. Give consideration to efficiency and fairness. It is necessary to implement different guarantees for different projects and groups to ensure that social security can guarantee people's basic living standards, taking into account the efficiency and fairness of social security. The purpose of social security is to ensure that the people who should be guaranteed are guaranteed, the beneficiaries with the same conditions enjoy the same security system, and the level of security is moderate, which can guarantee a guaranteed basic life, and at the same time stimulate the enthusiasm of the guaranteed people to the maximum extent and avoid it. Lazy? The emergence of, improve the vitality of society. Improve the principle of combining morality with law. Rule of virtue mainly requires the realization of the government? Kind? What about the people? Self-love? Through publicity and education, we can improve their moral quality, enhance their sense of responsibility, obligation, morality and love, realize the cognition of the rationality and legitimacy of the recipients, and lay a good ideological foundation for the implementation of social security. In addition, the rule of law requires strengthening the legal system construction of social security, promoting the social security cause to have laws to abide by, strictly enforce the law, and prosecute those who violate the law, paying attention to ensuring the realization of the rights and obligations of social security participants according to law, realizing their respective demands, and at the same time, paying attention to ensuring the supervision and restraint of various behaviors and personnel in the social security process according to law, increasing the opportunity cost of illegality, reducing or even avoiding the occurrence of illegal acts in social security, and improving the quality of social security cause. Emphasize family safety? Filial piety? Theory. ? Filial piety? It is the minimum moral standard that children and future generations should have, and it is China's excellent traditional ideology and culture. In view of the lack of filial piety culture in China, it is more necessary to pay attention to strengthening the publicity and education of filial piety culture and family culture. The first and most urgent thing is to strengthen children's sense of responsibility, educate future generations to learn to be grateful, and know how to respect, understand and care for their parents and elders. Secondly, improve the concept of social respect and attention to the elderly, realize mutual help and love among social members, respect, understanding and care for the elderly among social members, realize the complementarity of social security and family security, and realize social harmony and stability. Realize the diversification and socialization of the subject of guarantee responsibility. Social security should pay attention to responsibility sharing and establish multiple social security responsibility subjects. Social security is not the cause of one person or a country, but the cause of the whole nation and society, which needs the cooperation of all parties. Relying too much on individuals, many vulnerable groups can't achieve security because they can't afford security fees, and many people with advantages don't need some security; Relying too much on the market, under the action of the law of value, will also cause the phenomenon that the vulnerable groups can't afford to participate in the insurance, and the dominant groups are unwilling to participate in the insurance; Relying too much on the country, in view of China's large population and vast territory, it is difficult to achieve full coverage, and the country's financial pressure will be too great. All these will lead to the consequences that the beneficiaries will not be guaranteed, and the guarantee will lose its basic role and it is difficult to develop sustainably. The establishment of fund operation, the distribution of benefits, the management and the socialization of the main body are helpful to rationally divide the responsibilities of individuals, families, units and communities. Establishing multiple responsibility subjects and sharing them reasonably will help to ensure the sustained and healthy development of the cause and give full play to its role. Confucianism pays attention to benevolent governance, emphasizing that the state should protect people's lives, while Confucianism also pays attention to thrift, emphasizing personal responsibility and struggle, and ensuring the cause requires the joint efforts of many parties.

Four. abstract

In the new period of socialist construction, we should not only see the achievements of China's social security, but also see its shortcomings. Based on tradition and reality, we should learn from the experience and lessons of thought and practice at home and abroad to promote the further development of China's social security. In view of the lack of social security ethics in China and the proliferation of western culture, we should attach importance to the role of Confucian social security ethics in China's social security cause. People-oriented? 、? Not poor? 、? Save your lover? 、? Filial piety? Daohe? Combination of Germany and France? The essence of thought, pay attention to social security, people-oriented, Filial piety? Inherit and carry forward Taoist thought, promote the realization of social security with equal emphasis on rule of law and rule of virtue, efficiency and fairness, establish socialization of social security and diversification of responsible subjects, continuously develop and improve China's social security, and make contributions to the early realization of a harmonious society and the Chinese dream.

References:

Wang Zheng. The Positive Role of Confucianism in the Sustainable Development of Social Security [J]. Theoretical Guide, 20 14( 10):25-27.

[2] Li Rujing. A Comparative Study of Social Security Systems in Japan and Singapore? Perspective based on influencing factors [J]. Industry and Technology Forum, 2009(8):250-252.

[3] Liuli. Confucian social security ethics [D]. Capital university of economics and business, 2006.

[4] Zhang Junxia. Confucian social security ethics and its modern enlightenment [D]. Shanxi University of Finance and Economics, 20 12.

[5] Mu Huaizhong. International comparison of social security [M]. China Labor and Social Security Publishing House, 200 1.

[6] Li Zehou. The Analects of Confucius read today [M]. Sanlian Bookstore, 2004.

Social Security Paper Mode 2: Social Security Fund Management Performance Audit

[Abstract]

At present, China's social security fund management performance audit is still in the stage of continuous exploration, and useful attempts have been made in policy system, system operation efficiency, violation of law and discipline, and moral norms. There are some problems such as insufficient understanding of importance, lack of scientific and unified evaluation standards, insufficient accumulation of scope and experience, and backward performance auditing methods. In order to improve the performance audit of social security fund management, China should take measures such as establishing independence and authority, strengthening open operation and supervision and management, improving the quality of auditors and strengthening information construction.

[Keywords:] social security; Fund management; performance auditing

First, the status of social security fund management performance audit

At present, China's social security fund management performance audit is still in the stage of continuous exploration. In recent years, China has made a useful attempt to audit the performance of social security fund management, forming a temporary status quo of social security fund management performance audit, which mainly includes: First, the policy system. Specifically, it includes fund management, institutional setup, physical management, fund management, accounting and so on. The implementation of these policies and systems will greatly affect the use and management benefits of social security funds; The second is the efficiency of system operation. Specifically, it includes two aspects: the operating benefits of funds related to the system and the benefits of beneficiaries. The former can be divided into two aspects: whether the funds are deposited and whether the income and expenditure can adapt, while the latter can be divided into two aspects: the amount benefit of the funds payment and the timeliness benefit of the funds payment; The third is the violation of law and discipline. According to the statistics of the National Audit Office, during the period of 20 10-20 14, China's endowment insurance funds involved 35.2 billion yuan of illegal and disciplinary funds, and some units used social security funds for the work of grass-roots organs and other units of 595 million yuan; Used to buy a car, etc. 2,957,400 yuan; Used to balance the city and county budgets1.1.40 billion yuan; Problems such as disorderly reimbursement of expenses or distribution of benefits totaling 654.38+85.2 million yuan; Fourth, moral standards. Some behaviors are not illegal, but they are not feasible from a moral point of view. Moral standards are especially suitable for the evaluation of economic matters in benefit audit, which can help people to look at the consequences of not following objective laws and ignoring human survival problems from the moral level. When some matters cannot be bound by laws and regulations, it will undoubtedly have a good effect to be bound by moral standards.

Two, the social security fund management performance audit issues

(A) insufficient understanding of the importance

Government departments pay insufficient attention to the performance audit of social security fund management. The government departments here mainly refer to audit institutions, which makes it difficult to establish and improve the performance audit of social security fund management in China. As a public special fund, social security fund is mainly the social security fees paid by enterprises, institutions and individuals to the relevant government departments, and the relevant government departments use these social security fees to raise funds. Therefore, if the relevant government departments do not pay enough attention to the use and management of these social security funds, and the audit department does not pay attention to the performance audit of these funds, it will inevitably lead to confusion in the management of social security funds, and its management performance will be impossible to talk about. As the client, the public will invest the funds obtained through labor into social security to ensure their future needs. However, the managers of social security funds do not pay enough attention to this, which does not make the social fund run safely and completely, and effectively improves the efficiency and effect of social security fund management. China's audit department is unaware of the phenomenon that social security funds are illegally occupied and intercepted after payment, and the information disclosure system is seriously lacking.

(B) the lack of scientific and unified evaluation criteria

The economy and effectiveness of social security fund management performance audit requires a unified, standardized and scientific evaluation standard, which is also one of the important reference bases for evaluating audit economic activities and provides established standards for issuing audit reports and audit opinions. However, at present, there is no unified, standardized and scientific evaluation standard in the audit evaluation of social security fund management performance in China. In foreign countries, most developed countries have established a unified, standardized and scientific performance audit evaluation standard. For example, as early as 198 1 Australia has also formulated detailed evaluation criteria for audit-related personnel in performance audit evaluation. The performance index system issued by China's Ministry of Finance 1995 is only useful for enterprise performance audit and evaluation. However, from the perspective of 1999, the documents such as Industry Performance Evaluation Standard and Operating Rules for Enterprise Performance Evaluation only evaluate the effectiveness of enterprise economic activities, and have no effect on the management of social security funds in China.

(c) Insufficient scope and accumulated experience

At present, China's experience in auditing and evaluating the performance of social security fund management is seriously insufficient, so China lacks serious experience in auditing and evaluating the performance of social security fund management, which requires us to base ourselves on reality and learn from the advanced experience of developed capitalist countries such as the United States and Australia. At present, the real legitimacy audit of social security funds in China mainly adopts financial audit, while the performance audit has been introduced into China for a short time, and the performance audit evaluation has not been tested by enough practical work. In the case of various projects of China's social security fund and its government departments, the financial audit method is still used to audit it, which will inevitably lead to inaccurate and untrue management of social security fund. Moreover, the performance audit of government departments in China is only aimed at large-scale government investment projects and special financial funds, and the lack of experience in auditing the management performance of social security funds will affect the development of reasonable and effective application performance audit of social security fund management in China.

(D) Backward performance auditing methods

At present, the management of China's social security fund is very complicated, which is mainly manifested in many social security designers, huge fund amount and long management cycle. This requires China's social security fund management performance evaluation to adopt high technology, and the applied computer information system is sound and perfect. Without good technical support, it is difficult for performance audit to cope with the increasing informatization of China's social security fund. Although the increase of information in China social security fund needs faster and more accurate technical means to support it. But at present, the accounting information processing ability of computer-related software in China is still relatively low, so it is difficult to effectively audit the management information of social security funds in China. There are still many staff members who still use manual audit methods to conduct performance audits. At present, China has not developed a suitable performance audit software, which has serious limitations for the performance audit of social security fund management. In addition, the computer software related to social security fund management audit in China also has great problems. For example, each process in the software is independent, and design defects lead to the disconnection between the schedule and the main table, and the information is seriously distorted.

Three, improve the social security fund management performance audit countermeasures and suggestions

Establish independence and authority

Relevant government departments and their auditors should have a correct understanding and regard the audit of social security funds as the top priority in maintaining national social stability and deepening social reform. In view of the problems of small scope, unbalanced burden and small coverage of social security fund, we must change our concepts, establish a sense of ownership and a high sense of responsibility, establish an effective and scientific unified management system, standardize the management mode of social security fund, unify the payment method and collection ratio from the macro level, and feedback the problems to the leaders in time through comprehensive analysis and serious investigation. In the form of special report, report realistically and reasonably, and gradually promote the establishment of performance audit evaluation system of social security fund in China. At the same time, the performance audit law of social security fund should be formulated and promulgated as soon as possible, so as to effectively combine it with audit law and accounting law and legalize the performance audit of social security fund management in China.

(2) Strengthen operational publicity and supervision and management.

Mainly from the following three aspects: First, the establishment of social security fund publicity system. The system can effectively play the role of public opinion, supervise the collection and distribution of social security funds by social security related management departments, and announce the collection and distribution to the public in time, which is widely supervised by the public; The second is to publicize the latest policies and regulations to the public in a timely manner. Analyze the latest policies and regulations in detail to the public, so that the general public can understand the changes in policies at the first time, especially the changes in the amount and proportion of collection, and can use the news media to announce new policies and regulations in time; The third is to establish a system of case participation and exposure. Attract the participation of the general public, enterprises and institutions, let them care about and understand the basic situation of social security, and strongly demand that the relevant social security management departments regularly announce the income and expenditure of social security funds and their management to enterprises, institutions and the public, so as to create a good atmosphere of public opinion supervision in the whole society.

(C) improve the quality of auditors

We should mainly start from the following three aspects: First, establish a training mechanism for auditors. Take training as the necessary task of auditors, and guide auditors to participate in efficient training or even go abroad for training; The second is to encourage auditors to learn new knowledge and skills. Because the formulation of China's social security-related policies is still far from perfect and its policy system changes frequently, auditors should always pay attention to the latest social security-related laws and regulations, apply the latest laws and regulations to the actual work of social security audit in time, and offer training courses when necessary; The third is to establish an incentive mechanism for auditors' work. Rewards for auditors with outstanding work ability and serious work attitude can be expressed orally, in kind or in cash. Only by improving the quality of social security fund performance auditors in China can we effectively guarantee the smooth development of social security fund performance audit in China.

(D) Strengthen information construction

China's social security fund management performance audit should constantly strengthen information construction, realize management modernization, strengthen information and networking, and realize specialization. Build a perfect performance audit information processing system and constantly improve various systems. Fully develop and make use of computerized audit of social security funds, and establish a perfect performance evaluation index system by using advanced scientific and technological management means. And pay attention to the division and cooperation of information, and establish a perfect database system. At the same time, we should improve the technical process of social security fund audit in China: first, control the income and expenditure of social security fund accounts; Second, pay attention to the strict audit of social security fund collection; Third, attach importance to the audit of fund allocation; Fourth, attach importance to the audit of maintaining and increasing the value of social security funds. Strictly check the certificates of deposit and the corresponding government bonds involved, and carefully check the registration and account establishment of certificates of deposit.

[References]

Margtesh. Computerization of social security [J]. Existence of public mixture, 2007 (3)

[2] Zheng Liu, Hou Xi Li. Research on Performance Audit of Social Security Policy [J]. Research on Local Finance, 20 13(8)

[3] Sun Jiapeng. Analysis on the Performance Audit of Social Security Fund in China [J]. Guide to Economic Research, 20 15( 1 1)

[4] Liu Xia. Countermeasures to improve the performance audit of social security funds [J]. Modern Commerce, 20 15(23)

[5] Shi Anling. The Status Quo and Development Ideas of China Social Security Fund Performance Audit [J]. Enterprise Research, 20 14(2)

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