In view of the financial management of social insurance funds, we must construct a binding management system from both internal and external perspectives. Internal accounting supervision of social insurance funds should include internal control supervision, accounting supervision and audit supervision. The external accounting supervision of social insurance funds should include administrative supervision, social supervision, legal supervision and audit supervision. Internal accounting supervision is helpful to improve the financial management of social insurance funds, and external supervision can form a strong constraint on the financial management of social insurance funds from all aspects. The combination of internal management and external management has formed a systematic financial supervision system for social insurance funds. The construction of this system can not only promote the rational use of social insurance funds in China, but also promote the normal development of fund financial management.

(2) Pay attention to personal account management.

Because there are many problems in the personal account management of social insurance funds, we must pay attention to the management of personal accounts in the process of controlling fund risks. Personal accounts of social insurance funds must be unified into the scope of financial management, and two items of overall planning and individual should be added to the income and expenditure accounts of social insurance funds, and the account details should be determined to realize independent accounting of the two. By improving the personal account of the insured, it can bring convenience and basis for the work of fund managers. In order to minimize the financial risks of social insurance funds, an information management system for personal accounts should also be established, which can not only enhance the processing ability of personal account information, but also improve the efficiency of financial management.

(three) to strengthen the collection, unified collection standards.

In order to make the collection of social insurance funds more smooth, relevant departments must do a good job in relevant publicity activities, so that units and individuals can realize the role and significance of paying social insurance funds. In the process of strengthening the collection and payment of social insurance funds, it is necessary to ensure that relevant laws, administrative functions and economic issues can be coordinated with the collection and payment work, so that small and medium-sized private enterprises can actively participate in the actual work of fund payment and maximize the preservation and appreciation of social insurance funds. At the same time, to minimize the problem of different collection fees caused by regional differences, it is necessary to establish a unified collection standard and bring social insurance funds into budget management. In order to achieve this goal, we must determine the collection index of social insurance fund according to the evaluation results, which not only increases the scientificity of collection, but also minimizes the management risk. In the process of managing social insurance funds, we should establish financial accounts for them, improve the quality of financial management through coordinated management of revenue and expenditure, and play an important role in supervision in the management process, so as to fundamentally reduce the financial management risks of social insurance funds.

(four) do a good job in the management of income and expenditure of social insurance funds.

In order to ensure the normal development of financial revenue and expenditure management of social insurance funds and improve the management level, we should optimize the management from two aspects: income and expenditure. For the income of the social insurance fund, the institution responsible for the collection shall set up a special account in the local bank, which must be approved by the local financial and labor departments. In the process of charging, the tax authorities and social insurance agencies are mainly responsible, and other departments have no right to interfere. When spending social insurance funds, we should appropriately adjust the expenditure standards according to the actual expenditure of social insurance funds to minimize the troubles caused by external factors.

(5) Improve and perfect the financial management system.

When perfecting the financial management system of social insurance fund, we should adjust the payment procedure of social insurance fund according to the changes of social insurance system. The implementation of social security system must be based on the system, so we should optimize the payment procedure according to the reform of social insurance fund and do a good job in the supervision of fund operation; According to the work performance of accountants, the incentive system is implemented to stimulate the work efficiency of accountants through incentives. Social insurance fund personnel post decomposition, should be based on the relevant provisions of the "social insurance fund accounting system" and "accounting law", clear personnel responsibilities, set assessment objectives, implement the reward and punishment system. According to the relevant provisions of the Social Insurance Law, we should check the fund management, constantly strengthen the supervision function of accounting, strengthen the collection of insurance funds, ensure that the social insurance funds should be collected and collected, do a good job in the supervision of fund expenditures, and try our best to avoid unreasonable fund expenditures in order to control the financial management risks of social insurance funds.