Study On Risk Prevention And Control Optimization Of Urban And Rural Residents Basic Pension Fund

In recent years,with the expansion of the number of people participating in the basic endowment insurance for urban and rural residents(hereinafter referred to as the residents’ endowment insurance)and the fund scale,the fund risks such as pension fraud and duty crime have become increasingly prominent.Social insurance agencies stand at the front line of risk prevention and control of residents’ endowment insurance funds and shoulder the dual responsibilities of management and supervision.In order to guarantee fund safety and promote healthy and sustainable development of residents’ pension insurance,it is necessary to study and optimize fund risk prevention and control of residents’ pension insurance from the perspective of grassroots management.This paper takes the risk prevention and control work of residents’ pension fund of Y City Social Security Bureau as the research object,and takes the theory of information asymmetry,internal control theory and collaborative governance theory as the theoretical basis.By combining theoretical analysis,data analysis and field interview,this paper analyzes the risk forms,prevention and control measures and achievements of the residents’ pension fund in Y City,and finds that the Social Security Bureau of Y City has insufficient internal control execution power.Township and village management platforms are not playing a full role;Certification needs to be improved;Difficulties in recovering unclaimed pension funds.The reason lies in the backward risk prevention and control concept of Social Security Bureau of Y City.The function of information system is not sound enough;Lack of incentives and punishments;Low level of departmental collaboration.Finally,based on the analysis of the reasons,the paper puts forward optimization suggestions for the Social security Bureau of Y City: Y City should improve the construction of internal control system;Improve the construction of information system;Perfect the incentive mechanism,establish the funeral pension system;Improve departmental collaboration and establish information sharing platform;We will accelerate the construction of the social insurance credit system and improve risk prevention and control of residents’ pension funds.The theoretical innovation of this paper is to focus on the fund risk prevention and control optimization in the management of residents’ pension insurance system at the grassroots level,which provides a new research perspective for the in-depth and detailed theoretical research of social security fund risk,and provides useful grassroots materials.The practical innovation is to provide an optimal path for grassroots social insurance agencies to improve the level of risk prevention and control of residents’ pension funds.It emphasizes that the risk prevention and control of residents’ pension funds should pay attention to the combination of the particularity of the system itself and the generality of fund risk prevention and control,especially the prevention and control of treatment and payment risks.The research conclusions can provide references for the practical work at grassroots level.The disadvantage is that the research is limited to the empirical analysis of Y City,and the research conclusions have certain regional limitations.