The Research On The Internal Control Of Social Insurance Fund

The indispensable role of social insurance, the core of the social security system, directly determines the importance of social insurance fund which involves in a wide range of social aspects and is collected for emergency and aged years for civilians. Therefore, the priority in the operation of social security should be placed to the management of social insurance fund and what is the most important is to guarantee the safety, completion, value maintained or appreciated of social insurance fund. In accordance with the current development of social security, social insurance agencies, as the administrative departments which are in charge of social insurance fund, should take the responsibility for the management of it. There are varieties of ways to make it under control, of which the most effective one is to establish a relatively integral internal control system for social insurance fund.In recent years, various measures have been taken by social insurance agencies across China to build their own internal control systems for better operation of social insurance fund. On the whole, some achievements have been made in the establishment of the internal control of social insurance fund; however, such systems in China are still at the primary stage, so there still exist a variety of problems, such as poor internal control of agencies, under standardized internal control of business operation, unsound internal control of fund itself, deficient internal control of information, less supervision on internal control, etc. which undisputedly have a negative impact on the management of social insurance fund and are a big barricade for further development of social insurance. Thus, it is imperative and crucial to continue the improvement on the current internal control of social insurance fund.This thesis aims to explore existing problems arising from the present internal control of social insurance fund in China, analyze possible causes for certain problems and finally propose some practical strategies on the basis of the concept of social insurance fund and the theories on internal control. The author sincerely hopes that the study can be of some help for the further improvement of the internal control over social insurance fund. Nonetheless, owing to a limited understanding of relative theories and a lack of practice, there are still many aspects for future researches and studies.