What is the social security system in Sweden?

Sweden is a developed capitalist country in northern Europe, and its social security system is a typical representative of the "Nordic" model. The country began in 1901 after the implementation of industrial injury insurance, after 60 years of continuous improvement, to the 1960s, the establishment of a relatively complete social security system, providing various types of income protection and medical care, housing and other benefits, related to the elderly, disabled, children, women, poor families and other groups, the protection of the project is almost all-inclusive, is known as "from the cradle to the grave" or "from the fetus to heaven" or "from the fetus to paradise". It has been called a "cradle-to-grave" or "fetus-to-heaven" social security system.

Sweden, as a traditional high-welfare society, has had a stable pension system for many years. However, with the development of the aging population, the entire population grows slowly, as of April 2002, the country has 1.586 million retirees, accounting for about 20% of the total population, the annual payment of pensions amounted to more than 153 billion Swedish kronor (the same below), so that in the contribution rate of 18.5%, there are 16 percentage points have to be used for the current payment, the old-age insurance is increasingly becoming a heavy burden on the government and society. The biggest drawback of the current system is that no matter how much is contributed each year, the pension is 80% of the average income of the 15 highest-earning years, taking into account only the price growth index, without changes in socio-economic growth, and the pension can only be increased but not decreased. The current pension system was formulated in the 1960s, and if it is not reformed, it will be difficult for the State and society to bear, and the result will inevitably be the collapse of the current pension insurance system. In view of this, the Swedish government and all parties believe that reform is necessary.

The reform of the Swedish pension system has been in the making for more than a decade, and was approved by all five political parties in the Riksdag with the unanimous consent of employers, employees and even society as a whole, without causing major fluctuations. The new system will, in principle, be implemented in 2003, but the transition between the old and new systems, the convergence of IT systems and data conversion, and the necessary preparations for publicity have been under way for a long time. The main points of the new system are as follows:

First, it takes into account an individual's lifetime wage income. While the old system only took into account the 15 years of the highest income, the new system takes into account the entire wage income of the individual from the time he or she entered the workforce to the time of his or her retirement, including wages, nursing allowances for children under the age of 4, allowances for attending college, and allowances for military service.

The second is that the contribution rate remains at 18.5 percent, with the change being that 16 percentage points are used for current payments and 2.5 percentage points are deposited in individual accounts, which individuals have the right to dispose of but cannot withdraw cash, and can independently judge the risks and add value to them through foundations set up by the state or private individuals. The social security department keeps statistics on the amount in the personal account year by year, and pays it out on an average annual basis when the person retires.

Thirdly, the system of granting a minimum subsistence benefit to non-workers remains unchanged, currently at 4,500 kroner per month. The conditions for entitlement to this are that one must retire after the age of 65 (inclusive) and must have lived in Sweden for more than 40 years.

Fourth, the policy of giving housing subsidies to the lowest-income people who are not working remains unchanged. Because of the high cost of renting housing in Sweden, a fairly high rent subsidy is given to those who do not work, but of course only if the two conditions mentioned above are met. There are currently 355,000 people who benefit from this policy.

Fifthly, the amount of pension for retirees, the current system is only related to the price index, the new system is also linked to the rate of economic growth. For example, with a price index of 3.1 percent, if the economic growth rate is zero, then the pension growth rate is 3.1 percent; if the economic growth rate is 0.7 percent, the pension growth rate is 3.1 percent + 0.7 percent = 3.8 percent; if the economic growth rate is -1.0 percent, the pension growth rate is 3.1 percent + (-1.0 percent) = 2.1 percent.

There are two distinctive features of the new system: first, the most important feature of the new system is that an individual cannot know in advance exactly how much pension he or she will get when he or she retires. Since the price index and the rate of economic growth are provided by the National Bureau of Statistics and are not subject to the will of the individual, and since it is difficult to determine the life expectancy of each individual, the new system makes it impossible to know exactly how much one will get when one retires, even though one knows how much one and one's employer have contributed. Second, the new system encourages people to work longer. While the statutory retirement age in Sweden is 65, the new system adopts a flexible approach that allows people to retire after the age of 61. Retirees who want to receive as much pension as under the old system will have to work for a few more years before they are able to do so. Under the old system, a normal retiree could receive 80% of the pension, while under the new system, a normal retiree could only receive 60% of the pension, and could only receive 80% of the pension if he or she worked for five more years. Of course, this has to do with Sweden's low population growth rate and higher labor demand, not just the pension system itself.

In order not to cause social shock, Sweden's pension system reform implementation of the "old man old way, in the middle of the people in the way, the new people new way", the different age groups according to different methods of calculating pensions. 1937 before the birth of people in accordance with the implementation of the old system, born in 1938 to 1954 according to the new, the old system of different proportions of the implementation of the 1954, the new and the old system, the new and the old system, the new and the old system. Those born before 1937 are subject to the old system, those born between 1938 and 1954 are subject to the new and old systems in different proportions, and those born after 1954 are subject to the new system entirely. For example, for those born in 1938, the new system will account for 4/20, and the old system will account for 16/20; for those born in 1944, the old and new systems will each account for half of the total: for those born in 1953, the new system will account for 19/20, and the old system will account for only 1/20.

There is no such thing as perfection in the world. The reform of the Swedish pension system is going well, but it is not without its problems. The main problem is that the IT system of the old and new systems is too much workload, the situation is more complex, and the coordination and cooperation between the relevant departments has yet to be strengthened.

Two, Sweden's social security audit

Sweden National Audit Office is responsible for the national social security funds, financial income and expenditure and performance audits. The fourth division of the Audit Office is responsible for financial income and expenditure audits of social security funds, and the fifth and sixth divisions are responsible for performance audits of social security funds.

The main target of social security audits in Sweden is the National Directorate General of Social Welfare and its 440 social welfare offices (i.e., social security operators) throughout the country. According to the needs of their work, the auditors can visit the National Tax Administration, the Census Bureau and other relevant departments that provide basic data on social security to investigate and verify the relevant situation and data.

Sweden's social security financial audits and performance audits cover a wide range of topics, including whether social security funds are correctly disbursed, whether the internal control systems of social security offices are sound, whether the social security computer system is sound and secure, whether social security laws and regulations are fully and accurately enforced, and whether social security office staff operate in compliance and in accordance with work procedures.

Sweden social security audit used the main method, is the table method supported by computer technology. Swedish social security audit **** there are three forms. The first form is the audit form for the operation of social security computer software. The table is designed to audit the department, audit projects, auditors, need to test the operation of various aspects of the software, audit conclusions and other columns, social security auditors of the social security computer business system audit, the table will be filled out, you can conclude that a variety of social security projects computer software operation of the audit conclusions. The second form is the Laws and Regulations Compliance Audit Form. The form is designed with columns for the provisions of Swedish social security laws and regulations, the possibility of non-implementation, actual implementation, the gap between the provisions of the laws and regulations and actual implementation, and audit conclusions, etc. After the social security auditors have conducted an audit of the audited unit, they can draw conclusions about the implementation of social security laws and regulations by the audited unit by filling out this form. The third form is the audit form on the implementation of work procedures by social security operators. The form in accordance with the relevant Swedish laws and regulations and the General Directorate of Social Welfare stipulates the work procedures to be followed by the operator to set up the appropriate columns, social security auditor of the operator's staff to check the work procedures, as long as you fill out this form, you can draw conclusions on the operator whether to strictly implement the work procedures as well as the results of non-implementation of the results.

Sweden carries out social security audits with clear audit objectives, mainly to check whether the budget funds are allocated in a timely manner, whether the funds are used in accordance with the provisions of the statute, whether the use of funds is effective, and whether it meets the requirements of Congress.

Sweden social security audit audit procedures and other audits are basically the same, also divided into the development of the audit plan, audit implementation and audit report of the three stages. Generally, the completion of the entire audit procedure to do a good job in many ways, involving the collection of information on the organizational structure of the audited unit, the staff situation, the annual financial budget, etc., to determine the level of importance and where the audit risk is, the development of the audit work program, the audited unit's internal control system focuses on checking and evaluating the audited unit, checking the audited unit's economy, efficiency, and effectiveness of the audit objective to make a conclusion. Based on the results of the audit, an audit report is written and opinions are exchanged with the audited organization.

Swedish social security audit of the internal control system as a major element, give special attention. The reason for this, the Swedish Audit Office mainly for seven considerations: First, the social security regulations and systems are too complicated, and often modified; Second, the number of social security funds is very large; Third, the social security agencies amounted to 440 organizations, a large number of institutions; Fourth, the computer system has to deal with 130 million accounts each year; Fifth, the computer system to run 14 software, but also to call the household, tax, etc., information, processing a very large amount of information, the amount is very large. information, the amount of processing is very large; six is that there are more factors affecting the correctness or incorrectness of a data, there are tax information, age of the population, working hours, place of residence, contact information, etc.; seven is that the computer system is not uniform.

There are three main things to do when auditing an internal control system, one is to describe how the internal control system operates; the second is to analyze how risky each internal control system is and what the level of significance is; and the third is to pull out the relevant accounting data and information for verification. There are four objectives to be achieved after the audit: first, effectiveness (authorization), which mainly checks whether the internal control system can effectively detect problems in the work. The second is completeness, mainly checking whether there are any deficiencies in the internal control system. Third, accuracy, to check whether the income, age, address, birth number, whether there are cohabitants and what is the marital status of the person concerned are accurate, if not, it is likely to have a direct impact on the payment of insurance benefits. Fourth, consistency, mainly to check whether the computer information is consistent, if not, it will cause errors.

Sweden takes three forms of reporting to the Riksdag: first, the financial audit report, called the No. 1 report, which mainly reflects the previous year's financial income and expenditure of the government and its departments and problems; second, the audit report, called the No. 2 report, which mainly reflects the previous year's auditing work carried out; and third, the special report of the performance audits, called the No. 3 report, which mainly reflects the Riksdag's interest in the Specialized situation. The Social Security audit program decides which form to report to the government based on the nature of the audit findings.

Three revelations and reflections

(I) focus on social security legislation

Sweden has a complete set of social security legal system since 1890 through the adoption of the social insurance legislation on sickness insurance, and then through the National Universal Annuity Insurance Act, the National Insurance Act and so on. Sweden's social security legislation is not only early, and because of the timely supplementation and amendment of legislation, so that the legislation is more complete, can adapt to the deepening of social security, refinement of the needs of social security, can rely on the perfect social security legal system to enforce. China currently does not have a law on social security, the Ministry of Labor and Social Security can only follow the administrative regulations to carry out their work, the legal level is not high, the provisions are not clear enough, the actual implementation of the difficulties. In order to implement the 16th National Congress report put forward to improve the social security system requirements, it is recommended that the introduction of social security law as soon as possible, in order to improve the social security system to lay a good legal foundation.

(2) clear by the tax authorities to collect social insurance premiums

1984 years ago, Sweden is the social security department is responsible for the collection of social insurance premiums, but since 1985, this task is completely handed over to the tax authorities responsible for the tax, has been well implemented. Sweden has a well-established social security management system in which the tax authorities are responsible for collecting social security contributions and registering information about them; the financial authorities are responsible for drawing up the budget for social security contributions and allocating the funds to the social security authorities; and the social security authorities are responsible for distributing the various types of social security contributions to the recipients. The social insurance premiums collected by the tax authorities are paid to the central and local governments for social security through their budgets in accordance with the financial system. Our country stipulates that social insurance premiums can be levied either by the tax authorities or by social insurance agencies, and the lack of uniformity in the levying departments, the lack of uniformity in the rates, the lack of uniformity in the scale of implementation of the policy, and the lack of uniformity in the administration of the government, and the lack of uniformity in the counting of the number, is one of the major reasons for the lack of clarity in the levy of old-age insurance premiums. By the tax authorities to collect social insurance premiums, the financial sector, social security departments are responsible for their own, can form a more comprehensive social security system.

(C) as soon as possible to establish a social security budget

Sweden central government spending on public **** social security accounted for the proportion of fiscal expenditure up to 50%, spending on social security is 60% of the gross national product. And China's financial guarantee of no fixed budget, many of the state-owned enterprises to participate in the insurance but do not pay, a considerable number of non-state-owned enterprises and employers do not participate in the insurance more do not pay, and the need to pay the premiums can not be less, so that the pension insurance funds are stretched to the limit. The current "market-oriented" type of subsidies can solve the problem of one place at a time, but it is not a long-term solution. In order to better maintain social stability and create conditions for the construction of a moderately prosperous society, it is necessary to establish a social security budget as soon as possible.

(D) the establishment of *** enjoy a high degree of information system

Since the 1970s, the Swedish National Social Security Board built a strong computer information system, with 7,500 software, 15,000 computers working at the same time, and 30 million e-mails are sent out each year. This is a mountain central financial investment in the construction of the system, the national social security system *** with the same use of the system, fully realized information *** enjoyment. At the same time, information on everyone's income, how many people participate in social insurance, how many people make contributions, and how many people have reached pensionable age are all in the hands of the mountain tax authorities, and the social security bureau regularly obtains them from the tax bureau, and information *** enjoyment has also been fully realized between the social security department and the tax bureau. China's participation and contributions and other information mountain social security bureau, the relevant departments are difficult to understand, different social security programs, different regions, their computer systems are not the same, the development of their own units of software abound, not to mention the other departments of the information **** enjoyment, that is, the social security system within the realization of the information **** enjoyment is also very difficult. China's establishment of a nationwide social security information service network can learn from Sweden's approach.

(E) social security audit should focus on management

Sweden's national social security system and its legal system has been quite sound and perfect, the possibility of large disciplinary violations is relatively small, the auditing agency focuses on the system's deficiencies, the norms of the operating procedures and the implementation of the process of effectiveness of the audit. The auditing organization will report the problems found to the Parliament, which will take corresponding actions. Now, our country to carry out social security audits found in violation of financial discipline of the total number of problems is not large, the nature is not serious, focusing on reflecting the financial income and expenditure of the problems that exist is not very effective, and focusing on reflecting the social security system itself deficiencies, the management of the problems that exist, and then put forward effective recommendations to address these issues, the role of the audit will be much greater.

Sweden is a developed capitalist countries in northern Europe, its social security system is a typical representative of the "Nordic" model. The country began in 1901 after the implementation of workers' compensation insurance, after 60 years of continuous improvement, to the 1960s of the twentieth century, the establishment of a relatively complete social security system, providing various types of income security and medical care, housing and other benefits, involving the elderly, disabled, children, women, poor families and other different groups, the protection of the project is almost all inclusive, known as the "cradle to the grave" or "cradle to the grave" or "the social security system", "the social security system". It has been called a "cradle-to-grave" or "fetus-to-heaven" social security system.

Sweden, as a traditional high-welfare society, has had a stable pension system for many years. However, with the development of the aging population, the entire population grows slowly, as of April 2002, the country has 1.586 million retirees, accounting for about 20% of the total population, the annual payment of pensions amounted to more than 153 billion Swedish kronor (the same below), so that in the contribution rate of 18.5%, there are 16 percentage points have to be used for the current payment, the old-age insurance is increasingly becoming a heavy burden on the government and society. The biggest drawback of the current system is that no matter how much is contributed each year, the pension is 80% of the average income of the 15 highest-earning years, taking into account only the price growth index, without changes in socio-economic growth, and the pension can only be increased but not decreased. The current pension system was formulated in the 1960s, and if it is not reformed, it will be difficult for the State and society to bear, and the result will inevitably be the collapse of the current pension insurance system. In view of this, the Swedish government and all parties believe that reform is necessary.

The reform of the Swedish pension system has been in the making for more than a decade, and was approved by all five political parties in the Riksdag with the unanimous consent of employers, employees and even society as a whole, without causing major fluctuations. The new system will, in principle, be implemented in 2003, but the transition between the old and new systems, the convergence of IT systems and data conversion, and the necessary preparations for publicity have been under way for a long time. The main points of the new system are as follows:

First, it takes into account an individual's lifetime wage income. While the old system only took into account the 15 years of the highest income, the new system takes into account the entire wage income of the individual from the time he or she entered the workforce to the time of his or her retirement, including wages, nursing allowances for children under the age of 4, allowances for attending college, and allowances for military service.

The second is that the contribution rate remains at 18.5 percent, with the change being that 16 percentage points are used for current payments and 2.5 percentage points are deposited in individual accounts, which individuals have the right to dispose of but cannot withdraw cash, and can independently judge the risks and add value to them through foundations set up by the state or private individuals. The social security department keeps statistics on the amount in the personal account year by year, and pays it out on an average annual basis when the person retires.

Thirdly, the system of granting a minimum subsistence benefit to non-workers remains unchanged, currently at 4,500 kroner per month. The conditions for entitlement to this are that one must retire after the age of 65 (inclusive) and must have lived in Sweden for more than 40 years.

Fourth, the policy of giving housing subsidies to the lowest-income people who are not working remains unchanged. Because of the high cost of renting housing in Sweden, a fairly high rent subsidy is given to those who do not work, but of course only if the two conditions mentioned above are met. There are currently 355,000 people who benefit from this policy.

Fifthly, the amount of pension for retirees, the current system is only related to the price index, the new system is also linked to the rate of economic growth. For example, with a price index of 3.1 percent, if the economic growth rate is zero, then the pension growth rate is 3.1 percent; if the economic growth rate is 0.7 percent, the pension growth rate is 3.1 percent + 0.7 percent = 3.8 percent; if the economic growth rate is -1.0 percent, the pension growth rate is 3.1 percent + (-1.0 percent) = 2.1 percent.

There are two distinctive features of the new system: first, the most important feature of the new system is that an individual cannot know in advance exactly how much pension he or she will get when he or she retires. Since the price index and the rate of economic growth are provided by the National Bureau of Statistics and are not subject to the will of the individual, and since it is difficult to determine the life expectancy of each individual, the new system makes it impossible to know exactly how much one will get when one retires, even though one knows how much one and one's employer have contributed. Second, the new system encourages people to work longer. While the statutory retirement age in Sweden is 65, the new system adopts a flexible approach that allows people to retire after the age of 61. Retirees who want to receive as much pension as under the old system will have to work for a few more years before they are able to do so. Under the old system, a normal retiree could receive 80% of the pension, while under the new system, a normal retiree could only receive 60% of the pension, and could only receive 80% of the pension if he or she worked for five more years. Of course, this has to do with Sweden's low population growth rate and higher labor demand, not just the pension system itself.

In order not to cause social shock, Sweden's pension system reform implementation of the "old man old way, in the middle of the people in the way, the new people new way", the different age groups according to different methods of calculating pensions. 1937 before the birth of people in accordance with the implementation of the old system, born in 1938 to 1954 according to the new, the old system of different proportions of the implementation of the 1954, the new and the old system, the new and the old system, the new and the old system. Those born before 1937 are subject to the old system, those born between 1938 and 1954 are subject to the new and old systems in different proportions, and those born after 1954 are subject to the new system entirely. For example, for those born in 1938, the new system will account for 4/20, and the old system will account for 16/20; for those born in 1944, the old and new systems will each account for half of the total: for those born in 1953, the new system will account for 19/20, and the old system will account for only 1/20.

There is no such thing as perfection in the world. The reform of the Swedish pension system is going well, but it is not without its problems. The main thing is that the IT system of the old and new systems is too much workload, the situation is more complex, and the coordination and cooperation between the relevant departments has yet to be strengthened.

Two, Sweden's social security audit

Sweden National Audit Office is responsible for the national social security funds, financial income and expenditure and performance audits. The fourth division of the Audit Office is responsible for financial income and expenditure audits of social security funds, and the fifth and sixth divisions are responsible for performance audits of social security funds.

The main target of social security audits in Sweden is the National Directorate General of Social Welfare and its 440 social welfare offices (i.e., social security operators) throughout the country. According to the needs of their work, the auditors can visit the National Tax Administration, the Census Bureau and other relevant departments that provide basic data on social security to investigate and verify the relevant situation and data.

Sweden's social security financial audits and performance audits cover a wide range of topics, including whether social security funds are correctly disbursed, whether the internal control systems of social security offices are sound, whether the social security computer system is sound and secure, whether social security laws and regulations are fully and accurately enforced, and whether social security office staff's operations are in compliance with the rules and procedures of their work.

Sweden social security audit used the main method, is the table method supported by computer technology. Swedish social security audit **** there are three forms. The first form is the audit form for the operation of social security computer software. The table is designed to audit the department, audit projects, auditors, need to test the operation of various aspects of the software, audit conclusions and other columns, social security auditors of the social security computer business system audit, the table will be filled out, you can conclude that a variety of social security projects computer software operation of the audit conclusions. The second form is the Laws and Regulations Compliance Audit Form. The form is designed with columns for the provisions of Swedish social security laws and regulations, the possibility of non-implementation, actual implementation, the gap between the provisions of the laws and regulations and actual implementation, and audit conclusions, etc. After the social security auditors have conducted an audit of the audited unit, they can draw conclusions about the implementation of social security laws and regulations by the audited unit by filling out this form. The third form is the audit form on the implementation of work procedures by social security operators. The form in accordance with the relevant Swedish laws and regulations and the General Directorate of Social Welfare stipulates the work procedures to be followed by the operator to set up the appropriate columns, social security auditor of the operator's staff to check the work procedures, as long as you fill out this form, you can draw conclusions on the operator whether to strictly implement the work procedures as well as the results of non-implementation of the results.

Sweden to carry out social security audits have clear audit objectives, mainly to check whether the budget funds are allocated in a timely manner, whether the funds are used in accordance with the provisions of the statute, whether the use of funds is effective and meet the requirements of Congress.

Sweden social security audit audit procedures and other audits are basically the same, also divided into the development of the audit plan, audit implementation and audit report of the three stages. Generally, the completion of the entire audit procedure to do a good job in many ways, involving the collection of information on the organizational structure of the audited unit, the staff situation, the annual financial budget, etc., to determine the level of importance and where the audit risk is, the development of the audit work program, the audited unit's internal control system focuses on checking and evaluating the audited unit, checking the audited unit's economy, efficiency, and effectiveness of the audit objective to make a conclusion. Based on the results of the audit, an audit report is written and opinions are exchanged with the audited organization.

Swedish social security audit of the internal control system as a major content, give special attention. The reason for this, the Swedish Audit Office mainly for seven considerations: First, the social security regulations and systems are too complicated, and often modified; Second, the number of social security funds is very large; Third, the social security agencies amounted to 440 organizations, a large number of institutions; Fourth, the computer system has to deal with 130 million accounts each year; Fifth, the computer system to run 14 software, but also to call the household, tax, etc., information, processing a very large amount of information. information, the amount of processing is very large; six is that there are more factors affecting the correctness or incorrectness of a data, there are tax information, age of the population, working hours, place of residence, contact information, etc.; seven is that the computer system is not uniform.

There are three main things to do when auditing an internal control system, one is to describe how the internal control system operates; the second is to analyze how risky each internal control system is and what the level of significance is; and the third is to pull out the relevant accounting data and information for verification. There are four objectives to be achieved after the audit: first, effectiveness (authorization), which mainly checks whether the internal control system can effectively detect problems in the work. The second is completeness, mainly checking whether there are any deficiencies in the internal control system. Third, accuracy, to check whether the income, age, address, birth number, whether there are cohabitants and what is the marital status of the person concerned are accurate, if not, it is likely to have a direct impact on the payment of insurance benefits. Fourth, consistency, mainly to check whether the computer information is consistent, if not, it will cause errors.

Sweden takes three forms of reporting to the Riksdag: first, the financial audit report, called the No. 1 report, which mainly reflects the previous year's financial income and expenditure of the government and its departments and problems; second, the audit report, called the No. 2 report, which mainly reflects the previous year's auditing work carried out; and third, the special report of the performance audits, called the No. 3 report, which mainly reflects the Riksdag's interest in the Specialized situation. The Social Security audit program decides which form to report to the government based on the nature of the audit findings.

Three revelations and reflections

(I) focus on social security legislation

Sweden has a complete set of social security legal system since 1890 through the adoption of the social insurance legislation on sickness insurance, and then through the National Universal Annuity Insurance Act, the National Insurance Act and so on. Sweden's social security legislation is not only early, and because of the timely supplementation and amendment of legislation, so that the legislation is more complete, can adapt to the deepening of social security, refinement of the needs of social security, can rely on the perfect social security legal system to enforce. China currently does not have a law on social security, the Ministry of Labor and Social Security can only follow the administrative regulations to carry out their work, the legal level is not high, the provisions are not clear enough, the actual implementation of the difficulties. In order to implement the 16th National Congress report put forward to improve the social security system requirements, it is recommended that the introduction of social security law as soon as possible, in order to improve the social security system to lay a good legal foundation.

(2) clear by the tax authorities to collect social insurance premiums

1984 years ago, Sweden is the social security department is responsible for the collection of social insurance premiums, but since 1985, this task is completely handed over to the tax authorities responsible for the tax, has been well implemented. Sweden has a well-established social security management system, whereby the tax authorities are responsible for collecting social security contributions and registering information about them; the financial authorities are responsible for drawing up the budget for social security contributions and allocating the funds to the social security authorities; and the social security authorities are responsible for distributing the various types of social security contributions to the recipients. The social insurance premiums collected by the tax authorities are paid to the central and local governments for social security through their budgets in accordance with the financial system. Our country stipulates that social insurance premiums can be levied either by the tax authorities or by social insurance agencies, and the lack of uniformity in the levying departments, the lack of uniformity in the rates, the lack of uniformity in the scale of implementation of the policy, and the lack of uniformity in the administration of the government, and the lack of uniformity in the counting of the number, is one of the major reasons for the lack of clarity in the levy of old-age insurance premiums. By the tax authorities to collect social insurance premiums, the financial sector, social security departments are responsible for their own, can form a more comprehensive social security system.

(C) as soon as possible to establish a social security budget

Sweden central government spending on public **** social security accounted for the proportion of fiscal expenditure up to 50%, spending on social security is 60% of the gross national product. And China's financial guarantee of no fixed budget, many of the state-owned enterprises to participate in the insurance but do not pay, a considerable number of non-state-owned enterprises and employers do not participate in the insurance more do not pay, and the need to pay the premiums can not be less, so that the pension insurance funds are stretched to the limit. The current "market-oriented" type of subsidies can solve the problem of one place at a time, but it is not a long-term solution. In order to better maintain social stability and create conditions for the construction of a moderately prosperous society, it is necessary to establish a social security budget as soon as possible.

(D) the establishment of *** enjoy a high degree of information system

Since the 1970s, the Swedish National Social Security Board built a strong computer information system, with 7,500 software, 15,000 computers working at the same time, and 30 million e-mails are sent out every year. This is a mountain central financial investment in the construction of the system, the national social security system *** with the same use of the system, fully realized information *** enjoyment. At the same time, information on everyone's income, how many people participate in social insurance, how many people make contributions, and how many people have reached pensionable age are all in the hands of the mountain tax authorities, and the social security bureau regularly obtains them from the tax bureau, and information *** enjoyment has also been fully realized between the social security department and the tax bureau. China's participation and contributions to the mountain social security bureau, the relevant departments are difficult to understand, different social security programs, different regions, their computer systems are not the same, the development of their own units of software abound, not to mention the other departments of the information **** enjoyment, that is, the social security system within the realization of the information **** enjoyment is also very difficult. China's establishment of a nationwide social security information service network can learn from Sweden's approach.

(E) social security audit should focus on management

Sweden's national social security system and its legal system has been quite sound and perfect, the possibility of large disciplinary violations is relatively small, the auditing agency focuses on the system's deficiencies, the norms of the operating procedures and the implementation of the process of effectiveness of the audit. The auditing organization will report the problems found to the Parliament, which will take corresponding actions. Now, our country to carry out social security audits found in violation of the financial discipline of the total number of problems is not large, the nature is not serious, focusing on reflecting the financial income and expenditure of the problems that exist in the effectiveness of the focus on reflecting the deficiencies of the social security system itself, the management of the problems that exist, and then put forward effective recommendations to address these issues, the role of the audit will be much larger.