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The Design of the Internal Control System of Social Insurance Fund in Employment Service Center of Shaanxi Province

Author: LiuJu
Tutor: ZhangXiaoMing
School: Northwestern University
Course: Business Administration
Keywords: The employment service center in Shaanxi province Social insurance fund internal control system
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Type: Master's thesis
Year: 2013
Downloads: 7
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Abstract


Social insurance is the core content of social security system, with the development of social security, social insurance is more and more deeply rooted in the hearts of the people, the concept of the safety of the social insurance fund is also more and more universal attention. Been reported in recent years, all kinds of social security case has exposed the social insurance fund of the internal control in our country is still at the low level and the primary development stage. There also many problems exist in different degrees, such as consciousness is weak, lack of system and management is not in place, supervision and other issues. Social insurance work property decided we must put the internal control as the first priority of management, the only real internal control management standard, has formed a restriction, set up department operation system, post have responsibilities, process monitoring, evaluation and after the event, work have assessment, responsibility for internal control is management system, to build up internal control stereo "firewall", ensuring the security of the funds complete and social insurance undertakings of long-term development.Social insurance fund in our country internal control organizations exist many problems, such as internal control is weak, internal control operation is not standard, fund of financial internal control is not sound, low level of information system of internal control and Internal control supervision does not reach the designated position. The importance of social insurance fund determines the necessity of the internal control is established. According to the characteristics of the institutions of the employment service center in Shaanxi Province and social insurance fund of internal control problems, seize the key points of internal management and supervision, based on the five principles of legitimacy, integrity, balance, adaptability, effectiveness, design of the internal control system from the organization control, business operation control, fund and financial control, information system control, supervision and management control aspects. Then put forward to perfect social insurance fund of the internal control measures, including establishing internal control consciousness, establishing scientific personnel management system, improve the communication and feedback mechanism, establish a constraint incentive mechanism, establishing information disclosure mechanism and building the learning organization, to build effective system of internal control system of social insurance fund.

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