| Social stability is the advance of economic development,and serious unemployment will bring great uncertainty to social stability.Properly solving the unemployment problem is crucial to maintaining social stability and promoting economic development.Unemployment insurance fund is the material basis of unemployment insurance,and internal supervision is an effective means to guarantee the legal operation of the fund.In recent years,China and South Africa have repeatedly reported negative news of the unemployment insurance fund,and the internal supervision effect has been increasingly questioned by all sectors of society.Both China and South Africa are members of BRICS and enjoy close cooperation in political,economic,cultural and other fields.However,the internal supervision system of unemployment insurance fund of the two countries is still not perfect,and similar problems exist in the system.This paper adopts comparative analysis,normative analysis,empirical analysis and historical analysis to study the relevant legal systems of the two countries,and reflect on improving the relevant legal systems of the two countries,effectively guarantee the legal operation of the fund,and solve the unemployment problem.This paper consists of six parts.Part I “Basic theory of the internal supervision legal system of the Unemployment Insurance Fund”.This part discusses the concepts and characteristics of the internal supervision legal system of the unemployment insurance fund,defines the internal supervision of the unemployment insurance fund,and studies the main theories related to the internal supervision of unemployment insurance fund,analyzes the development trends and characteristics of the internal supervision legal system of the unemployment insurance fund in China and South Africa.Part ? “The Legal basis for the internal supervision of the China's and South Africa's Unemployment Insurance Fund”.This part explores the legal basis for each of the two countries to establish their internal supervisory system,points out that China is mainly based on national legislation,administrative regulations,departmental regulations and local legal documents and fund internal documents,while South Africa relies on acts,departmental regulations and fund internal documents.Part ? “Supervisory bodies of internal supervision of China's and South Africa's Unemployment Insurance Fund”.This part explores the evolution and formation of internal supervisory bodies of unemployment insurance fund in China and South Africa,points out that due to the different legal systems of the two countries,the organizational structure of internal supervisory bodies is also different,that is,China's social insurance agencies are closely related to government departments,the “administrative intervention” problem is prominent,South Africa has established an internal supervision system with the unemployment insurance board as its core,and the internal governance structure is relatively complete,suggests that in the future China should gradually strengthen the independence of agencies and avoid excessive government interference in unemployment insurance fund.Part ? “Main issues of internal supervision of China's and South Africa's Unemployment Insurance Fund”.This part discusses the specific supervisory issues of the internal supervisory bodies of the two countries,that is,the China's social insurance agencies not only supervise the fund operation process,but also include their own internal control situation,South Africa's unemployment insurance board focuses on the regulation of the operation of the fund,points out that the South Africa's unemployment insurance board lacks effective supervision of its own operation,which may affect the effectiveness of supervision due to the incomplete scope of supervision,and suggests that the South Africa's unemployment insurance board should introduce the internal control system in time to strengthen its own supervision.Part ? “The main methods of internal supervision of China's and South Africa's Unemployment Insurance Fund”.This part discusses the main methods of internal supervision of internal supervisory bodies in the two countries,points out that due to different bodies and issues,led to two countries use different supervisory methods,for example,although both countries regard fund internal audit as an important supervisory method,there are differences in specific implementation,and South Africa has formulated a series of plans and measures against fund fraud,while China has only a social supervision and reporting mechanism,which is far less powerful than South Africa,suggests that the existing internal supervision methods of the two countries have their own advantages and disadvantages,and both of them should learn from each other in the future to improve them.Part ? “Thoughts on improving the internal supervision legal system of China's and South Africa's Unemployment Insurance Fund”.This part explores the advantages anddisadvantages of the respective systems of China and South Africa,as well as references in the relevant systems of the United States,Chile,India and other countries,points out that the two countries should further learn from the mature experience of other countries in the internal supervision system of unemployment insurance fund on the basis of mutual learning,put forward suggestions on improving the legal systems of the two countries.The main conclusion of this paper is that China should give internal supervisory body sufficient independence to adapt to international development trends.Meanwhile,the fund fraud investigation mechanism should be integrated into the internal supervision system to effectively prevent fraud and corruption risks.South Africa needs to continue to promote the construction of grassroots offices,constantly broaden the depth of supervision,and timely formulate laws related to the internal control of unemployment insurance offices,timely identify and repair the defects of internal control,so as to ensure the effectiveness of internal supervision. |
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