社会统筹保险存在的问题及设想
发布时间:2018-06-19 00:47
本文选题:社会统筹基金 + 养老保险基金 ; 参考:《湖北审计》1995年09期
【摘要】:正 按照上级统一布署,我们开展了对全市1994年养老保险基金和失业保险基金的审计和审计调查。本文想就此次"两项基金"审计了解的情况,对目前"两项基金"的征缴、管理、使用和基金保值增值等方面的问题,谈几点设想和建议:一、社会统筹保险面临的困难和亟待解决的问题1.基金征集无法律保障,征集工作难度很大。我市"两项基金"截止1994年累计欠缴180万元。其中有三十三家企业欠缴养老保险基金166万元;有三十二家企业欠缴失业保险基金14万元。基金长期不能到位,其隐患不容忽视。我们了解到,自1988年我市成立社会统筹保险机构以来,基金征缴难的问题一直困扰社会统筹机构,直接影响了我市社会统筹的正常运营。虽然国家先后颁布了《劳动法》和几项有关的政令,各地政府和劳动主管部门也相继发过一些文件,但却没有国家为之颁布的关于社会统筹基金征集方面的正式法律。目前基金的征
[Abstract]:In accordance with the unified deployment of higher authorities, we carried out audit and audit investigation on pension funds and unemployment insurance funds in 1994. This article would like to discuss some ideas and suggestions on the collection, management, use and maintenance and appreciation of the current "two funds" in the light of the understanding of the audit of the "two funds". Social insurance faces difficulties and urgent problems 1. Fund collection does not have legal guarantee, collection work is very difficult. Our city, "two funds" up to 1994 accumulated outstanding 1.8 million yuan. There are 33 enterprises in arrears of pension insurance fund 1.66 million yuan; 32 enterprises outstanding unemployment insurance fund 140000 yuan. Fund can not be in place for a long time, its hidden dangers can not be ignored. We have learned that since the establishment of social insurance institution in 1988, the problem of fund collection and payment has been puzzling the social overall planning organization, which directly affects the normal operation of social overall planning in our city. Although the state has successively promulgated the Labor Law and several related decrees, and the local governments and labor departments have issued some documents one after another, there is no formal law on the collection of funds for social planning promulgated by the state. Current fund levy
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【分类号】:F239.6
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1 程转运;龚旭红;葛振玲;;社会统筹保险存在的问题及设想[J];湖北审计;1995年09期
2 秋月;养老、失业保险基金管理和使用中存在的问题不容忽视[J];当代审计;1997年02期
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