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随着我国社会保险改革不断深化,在基金管理方面出现了一些问题,突出的是应否纳入财政专户管理的问题。笔者结合自身的审计工作实践认为,在目前的情况下,基金纳入财政专户弊多利少,不但无助于从根本上解决基金在收缴。管理、使用过程中存在的问题,而且可能带来某些负面效应。理由如下: 一、从这项基金所具有的特性分析,不具备纳入财政专户管理的必然性。社会保险基金,属于所有参加保险的劳动者共同所有,任何一方都无权随意支配,也不属于预算外资金的范畴。因为预算外资金是在国家预算收入外,由地方、部门和单位收取的属于财政资金的各项资金。如
With the continuous deepening of China’s social insurance reform, some problems have emerged in fund management, highlighting whether it should be included in the management of financial special accounts. According to the author’s own auditing practice, the author believes that in the current circumstances, the fund incorporates more advantages and less disadvantages into the financial special accounts, which not only will not help to solve the fund’s collection fundamentally. Management, the use of problems in the process, and may bring some negative effects. The reasons are as follows: First, from the analysis of the characteristics of the fund, does not have the necessary financial accounts included in the management. Social insurance funds, belonging to all workers participating in insurance, are jointly owned by either party and are not subject to extrabudgetary funding. Because extrabudgetary funds are the funds that are collected by localities, departments and units and belong to the financial resources except for the state budgetary revenues. Such as