First, the current problems in the supervision of social insurance funds
Social insurance fund supervision includes management and supervision. Management refers to the management of administration, assets and liabilities in the whole process of raising, maintaining and increasing the value of social insurance funds, and supervision refers to the supervision of the whole process of social insurance fund operation, especially the supervision and management of the use of social insurance funds.
(A) Problems in management
1. The current social insurance management system in China needs to be reformed. In the design of China's current social insurance management system, the government is not only the maker of social insurance systems and rules, but also the executor. The government undertakes all the management affairs of social insurance, and all the consequences of the operation of the social insurance system are entirely borne by the state. For example, in the case of "Shanghai and Guangzhou misappropriating social security funds", the ultimate responsibility is borne by the government. According to relevant data, by the end of 2006, the national social security fund had been misappropriated by 7 1 100 million yuan. The misappropriation of such a huge amount of special funds has brought hidden dangers to the healthy development of the national social security cause. With the continuous expansion of the scale of social security funds, it is urgent to change the current situation that the state assumes specific responsibilities in the management of social insurance affairs, and turn to the pattern that the state is only responsible for formulating macro policies in the supervision of social insurance funds, while the supervision of social security funds is the responsibility of the competent departments of social security institutions and social professional intermediaries.
2. The national social insurance policy is not unified, and the level of overall planning is low, which does not give full play to the regulatory role of the fund. At present, the social insurance system of state-owned enterprises and institutions in China is not unified, and the names of the agencies are different, which gives people a serious appearance of irregular social insurance. After 20 years of reform and practice, the basic insurance system has achieved national unity, and the endowment insurance fund has achieved provincial overall planning. However, from the perspective of regional differences, the accumulation of pension funds in the central and western regions is low, and the ability of social security support and risk resistance is limited. The endowment insurance of government agencies and institutions began to explore reform from 1996, and it is still in the pilot stage of reform. The basic pension is still planned as a whole at the county level, and the collection base, collection ratio, payment form and treatment standard are different in different places. Unemployment insurance is still in the initial stage for enterprises and institutions to participate in unemployment insurance, and maternity insurance for female employees is still in the experimental stage. The start-up time and coverage of various social insurance systems vary from place to place, which seriously affects the rational flow of employees and talents in different units, is not conducive to the trans-regional transfer of employees' social insurance relations, and is easy to dampen the enthusiasm of insured units and employees to participate in social insurance.
3. There is no resultant force in the expansion and collection of social endowment insurance. The Regulations on the Collection and Payment of Social Insurance Fees promulgated by the State Council 1999 clearly stipulates the responsibilities of labor and social security, taxation, finance, auditing and administrative supervision organs for the collection, management and supervision of social insurance fees, but in the actual implementation process, the expansion of social insurance mainly depends on the labor and social security departments; Although the audit department often arranges social security fund audit projects, it basically only audits social security institutions in fund financial management. Due to the limited audit means, time and energy, all the follow-up audits failed, and the coverage rate of social insurance coverage in various places was less than 40%. The financial department only implements the management of two lines of revenue and expenditure for the fund, and the administrative supervision organs rarely pursue the responsibility of the unit leaders who owe or refuse to pay social insurance premiums.
4. There is a lack of rigidity in the means of audit and inspection, and the phenomenon of unpaid endowment insurance premiums by insured units is serious. The collection of basic old-age insurance premiums lacks specific legal support. For example, employees in enterprises collect endowment insurance premiums according to their real wages, and institutions pay wages according to files. Social security agencies lack effective means to restrain the insured units in the process of audit and collection. The Provisional Regulations on the Collection and Payment of Social Insurance Fees stipulates that if the payer fails to pay and withhold social insurance fees in accordance with the regulations, the administrative department of labor and social security or the tax authorities shall order it to pay within a time limit. Fails to pay, in addition to make up the amount in arrears, from the date of default, an additional 2/1000 of the daily fines. However, in practice, some enterprises are seriously in arrears. For the arrears of tens of millions of yuan, the extra late payment fee can be ignored, and some enterprises also misappropriate the personal contributions withheld and remitted by employees. Some enterprises have difficulties in operation, and it is useless to impose any economic punishment on them. According to statistics, enterprises in arrears account for more than 40% of the total number of insured enterprises in our city, and there are 17 enterprises in arrears with endowment insurance premiums of more than one million yuan. Enterprises owe a lot of money, which brings hidden worries to the sustainable development of social security. All types of insurance charge their own fees and check themselves, resulting in multiple inspections and repeated inspections, wasting human and financial resources. The audit results are still not good, some private enterprises, joint ventures and foreign-funded enterprises have reduced the number of participants, and the phenomenon of unpaid old-age insurance premiums is also very serious.
5. The basic work of endowment insurance agencies is weak. First, the internal control system is not perfect, and the basic work such as the income and expenditure ledger of social insurance funds and the payment records of relevant units cannot be fully applied to computerized management; Second, there is a shortage of staff, and the existing staff can no longer meet the needs of social insurance development, and some staff have low professional level, which affects the healthy development of endowment insurance; Third, due to the lack of personnel and funds in social insurance inspection institutions, fund management is often a mere formality and cannot be implemented.
(B) the main problems in supervision
1. The operation of social endowment insurance fund lacks a balanced supervision system. The supervision system of mutual checks and balances emphasizes the division of labor and cooperation among institutions in performing their supervision functions, that is, the social security department, the financial department, the personal account fund management Committee, the supervision Committee and the external supervision agency * * * supervise the whole process of fund operation, and they restrict each other. At present, China's existing social pension fund supervision system is to incorporate social security funds into financial accounts and implement two lines of revenue and expenditure management. The financial department's supervision of social security funds is only the management of social security funds deposited in financial special accounts, while the social security department's supervision of fund collection is not in place. The phenomenon of underpayment, omission and omission of insured units lacks external supervision. In addition, the funds managed by the financial department lack the supervision of the State Fund Management Committee on how to purchase treasury bonds and other projects.
2. Labor and social security departments lack corresponding audit supervision. Lack of follow-up inspection and scientific norms on the whole process of fund raising, distribution and management, and failure to play an active role in internal control and supervision.
3. The social endowment insurance fund lacks proper supervision means. Such as: (1) information disclosure system. Information disclosure is the most basic part of supervision; (2) The external manager of the fund is a prudent measure to limit the opportunities of fraud and theft of fund assets; (3) External audit can provide independent and objective evaluation and is an important tool for supervision; (4) Regulatory cost control can restrict fund managers from transferring costs to unregulated fund projects.
4. Social security managers have a weak sense of self-discipline. The legal awareness of fund management is not strong, and the habit of working under supervision is lacking. We should establish a regular rotation training mechanism for social security agencies to enhance the professional ethics awareness of social security fund managers.
Two, strengthen the management and supervision of social endowment insurance fund.
China's old-age social insurance model chooses the partial accumulation system (hereinafter referred to as "unified account system") which combines social pooling with individual accounts. From the perspective of property right structure, this system is a mixture of public social security fund and private social security fund, and from the perspective of financial system, it is a mixture of pay-as-you-go system and accumulation system. This system determines the complexity and particularity of social insurance fund management, and requires a fund management model and supervision system different from a single property right structure and a single financial system. Suggestions: Explore the establishment of decentralized management system and mutual checks and balances supervision system of social insurance funds to adapt to this complexity.
(A) Suggestions on the management of social insurance funds
1. Establish a decentralized management system. Its requirements are: First, establish an independent, efficient and unified social insurance fund supervision and management committee. The supervision committee is composed of representatives from the Ministry of Labor and Social Security, the Ministry of Finance, enterprises and institutions, and adopts the committee system. The CSRC shall set up a local supervision office according to the city (similar to the management system of the People's Bank of China, the CSRC and the CIRC) and implement vertical management. Second, establish a professional pension social insurance fund management bureau (established by the provincial social security department). The separation of administrative power and management power in the management of social insurance funds is an important guarantee for the integrity of pension funds. The social security department can't be both the provider of fund management policy and the main body of fund operation, and should establish a social insurance fund management bureau independent of the government to operate the social pooling account fund. On the one hand, according to the requirements of maintaining and increasing the value of pension social insurance funds and the guidance of national macroeconomic policies, the Fund Management Bureau invests the overall account funds in fixed-income financial instruments and national key development projects. On the other hand, during the payment period, the Fund Management Bureau will transfer funds to the special financial account according to the instructions of the social security department, and the social security department will establish a temporary account, transfer payment funds from the special financial account, and pay employees' personal pension accounts in state-owned commercial banks in full and on time. The local finance and the central finance department bear the ultimate responsibility for the payment of the social pooling part. Third, entrust the personal account fund to the personal account fund management Committee and choose the appropriate fund management institution. Fund management institutions will make diversified investments in individual account funds according to the contracts signed with individual account fund management committees in various provinces, so as to maximize the income of social endowment insurance funds.
2. Focus on auditing, and establish a long-term mechanism for expanding the collection. Labor and social security departments should conscientiously perform their duties in accordance with the relevant provisions, actively cooperate with the departments of finance, auditing, industry and commerce, and increase the expansion and collection of social insurance. Proceed from the local reality, take the initiative to report to the government, establish and improve the long-term mechanism of expanding the scope of collection, and form a joint force of departmental cooperation and joint management; We should actively strive for the audit department to extend the audit to the payment unit when auditing social insurance, and urge the insured unit to pay; At the same time, it is necessary to increase the publicity of social insurance, strengthen labor security supervision and administrative law enforcement, and strive to achieve the best coverage.
3. Adjust the functions of the state in the management of social endowment insurance funds. First, the legislative function is responsible for formulating laws and regulations to ensure the healthy and stable operation of the pension system. The second is to supervise pension affairs to ensure the standardization of pension insurance management. The third is to accept complaints, reports, criticisms and suggestions from relevant individuals and institutions on pension matters, mediate disputes over pension matters, and accept litigation on pension matters.
4. Strengthen the scientific, standardized and procedural management of social security departments. Improve the management system, simplify procedures, enhance the transparency of social security departments in handling affairs according to law, and improve the ability of computer management application and handling services.
(B), the social pension insurance fund supervision recommendations
1. Establish a system of checks and balances. The supervision system of mutual checks and balances means that in the whole supervision system of pension fund operation, the supervision right of pension fund adequacy is handed over to the social security department, the supervision right of pension fund operation legality is handed over to the fund supervision Committee, and the whole process of pension fund operation is supervised by external supervision institutions, so as to realize the combination of internal supervision and external supervision and achieve the purpose of cross-supervision.
2. Improve the means of supervision. Its main contents include: (1) establishing information disclosure system. The purpose of information disclosure is to put fund management companies under the dual supervision of the public and regulatory agencies to prevent fund management companies from violating laws and regulations and harming everyone's interests. (2) Increase the external custodian. The principle of external custodian is very necessary to limit agency risk. Under adequate custody arrangements, fund managers do not directly hold pension funds, so as to limit opportunities for fraud and theft of fund assets. (3) Strengthen external audit. Under the legal and institutional environment, external audit provides accurate and independent evaluation and reports any problems related to funds to regulators, which has become an important tool for supervision.
3. Strengthen administrative supervision. Establish effective regulatory rules and institutions, and establish a social supervision and moderate supervision system for the whole process of collection, payment, treatment and approved value-added use of social pension funds. Establish and improve the internal audit of labor and social security departments, and at the same time speed up the market-oriented reform process of intermediaries, speed up the training of intermediaries such as actuarial, accounting, auditing firms and various risk rating companies, and strengthen the external supervision mechanism. The purpose of intermediary institutions is to provide information services for institutions and the public, so that they can obtain and accurately understand the information about the fund operation, thus strengthening the supervision of the fund, reducing the risk investment of the fund and ensuring the value-added security of the fund. In the future, the use and operation of the endowment insurance fund is like the open kitchen of a hotel, allowing guests to supervise.
4. Strengthen the supervision of team building and quality improvement of social security departments. Train the staff of social security institutions and form the habit of working under supervision. Establish an internal control mechanism, including the prevention, correction and effective treatment of moral risk, operational risk and market risk, as well as appropriate control of investment scope, reduce the risk investment of the fund and ensure the value-added security of the fund.