In order to promote the implementation of the pension insurance policy, to better protect the people's old age, and improve the performance of the use of the fund. In recent years, the Audit Office, the Provincial Audit Office, city and county audit bureaus attach great importance to the audit of the pension insurance fund, and constantly increase the audit efforts. I combined with some of the problems found in the audit process of the pension fund, while putting forward a few suggestions.

I. Audit supervision achieved results

(a) the national pension insurance policy to further implement. The audit focused on the operation of the pension insurance system, the implementation of the pension insurance system and policy, pension insurance fund-raising, management and use of funds and business management, from the system to reveal the management and use of the process of the outstanding problems, analyze the causes of the problems, and found that the existing management system of the weaknesses.

(ii) Pension fund management to further standardize. The audit focused on the death of fraudulent pension insurance benefits, prison inmates illegally receive pension insurance benefits, repeated receipt of pension insurance benefits, the simultaneous receipt of retirement pensions and unemployment insurance benefits, the fund account processing is not standardized, the pension insurance fund underestimated interest income, the audit mechanism is not in place, the internal audit did not play a full role in the business data, inaccurate information, information systems are divided, not ** enjoy the problems reflected in the audit, and the audit was not carried out. * Enjoyment and other issues were reflected. From the perspective of strengthening management on the use of the fund problems in the analysis and study, put forward proposals to promote the competent departments and agencies to improve the internal control system and audit mechanism, and promote the standardization of the pension fund management, institutionalization.

(C) Improvement of people's livelihood further strengthened. The audit focused on the low participation rate of enterprise employees in basic pension insurance, the existence of duplication of contributions, enterprises and institutions owe pension insurance premiums and other issues to reflect, promote the introduction and implementation of the relevant systems, promote the pension insurance authorities and agencies to standardize services, and effectively safeguard the safety of the fund.

(d) Further enhancement of the utilization of results. In response to the typical and prominent problems found in the audit, the audit report was approved by the local party and government leaders, and promoted the introduction of the "Notice on Further Regulating the Management of Institutions and Agencies", "Notice on Strengthening and Standardizing the Management of Social Insurance Funds", and "Management System for Internal Control of Operational Risks", and other basic pension insurance systems.

Second, the main problems of the current pension insurance work

(a) the quality of basic data is poor. Due to the lack of responsibility of some business operators, business level and ideological quality needs to be improved, resulting in records, uploaded data is incomplete, untimely, inaccurate, financial data and business data is inconsistent, business data, basic information is inaccurate, the identity of the wrong information is confusing, is not conducive to the day-to-day management of the competent authorities of the pension insurance and the department of the management, greatly reduces the quality and efficiency of the audit of the big data, increases the check The problem is that it is not easy to find out what is going on in the world, but it is difficult to find out what is going on.

(ii) **** enjoyment mechanism has not been established. First, the information between departments is not **** enjoy. As the information system of the social security institutions are not with the medical insurance, public security, courts, civil affairs, taxation, industry and commerce, housing management and housing fund and other external data to establish information exchange and **** enjoyment mechanism, social security institutions are not established between each other and information exchange and **** enjoyment; information between the departments is isolated, the pension insurance agency can not obtain timely information on the dead, resulting in the continuation of the death of the person to issue pension insurance benefits, and the death of the person who is not in a timely manner to clear the account of the dead. The account balances of deceased persons have not been cleared in a timely manner. Second, there is a lack of information sharing among regions. Due to the current national and provincial pension insurance systems are independent of each other, the information is not *** enjoy, can not be fully investigated duplicate enrollment, duplicate pension entitlements, serving a prison sentence in violation of the pension entitlement and other issues.

(c) Pension insurance policy publicity is not in place. Some of the participants do not understand the pension insurance policy, such as in the domicile of the urban and rural residents to pay the pension insurance, and at the same time in the place of work units to pay the basic pension insurance of enterprise employees, resulting in duplication of participation in the problem of contributions, the spot check found that this phenomenon is relatively common.

(D) supervision and audit mechanism is not perfect. Pension insurance fund policy, large amount of funds, wide coverage, high social concern, relatively difficult to regulate, the fund supervision work is heavy, relatively prominent contradictions. For example, after the retirement of institutional and business personnel, personnel living in scattered throughout the country, the difficulty of investigation increases, and the accuracy rate is not high. Insufficient implementation of the system, the pension insurance authorities and agencies did not in accordance with relevant regulations and internal control system requirements on the death of in-service refunds, payment of benefits, in-service transfer to the retirement of the implementation of the supervision and management of the incident, coupled with fewer manpower in the agency, usually rarely carry out routine inspections and special inspections, and only on the illegal issuance of fraudulent deaths and other suspected data verification, verification of the recovery after the event.

Third, the reasons for the analysis

First, the lack of communication between the departments, the work is not in place, each to their own, there are their own cleaning "snow in front of the door" of the idea of the relevant departments of the information is not **** enjoy and exchange, the lack of a lead unit, the lack of a necessary work to connect the mechanism of social security, home security, the court, the Prosecutor's Office, The data of the relevant departments such as social security, residence insurance, court, prosecutor's office, human resources, employment and other relevant departments have not been linked in a timely manner, leading to duplication of insurance contributions, duplication of receipt, death of fraudulent claims, and illegal receipt of prison sentences and other problems occur.

Secondly, the management mechanism is not perfect, internal control of the annual review system needs to be strengthened, urban and rural residents' pension insurance people, the annual review of the township labor security is responsible for, due to the annual review of the township business personnel in the annual review did not seriously verify one by one, resulting in the death of fraudulent data, involving a large amount of money. Organs and institutions retirees due to the current system did not carry out an annual review, after the retirement of a wide range of personnel distribution, pension issued by the Social Security Administration, the death of a one-time pension, funeral expenses by the Human Resources and Social Security Bureau for approval, the Financial Services Bureau in accordance with the original channels to the original work unit of the retiree, resulting in the cremation of the phenomenon of cremated, especially the death of burial fraud phenomenon exists.

Third, the collection efforts are not strong, not to achieve should be insured as much as possible, there is also the problem of selective participation; part of the cadres of the business quality is not high, the ability to be improved, the staff did not perform their duties and responsibilities, the annual review went through, such as urban and rural residents annual review of old-age insurance, there are fraudulent claims year after year.

Fourth, the pension insurance policy publicity is not in place, the general public awareness of social security is not strong, the people as long as the money into their own "pocket", regardless of whether it is legal, illegal or not, subjective unwillingness to return, lack of awareness of financial and economic discipline and regulations.

Fourth, to solve the current reality of the countermeasures recommended

(a) for the above problems, it is recommended that the competent authorities of the pension insurance, led by the organization of the relevant departments of the pension fund management and use of the process of the problems of the region to carry out a comprehensive clean-up and investigation to ensure that the problems are rectified in a timely manner in place and to cite an example of the same, to prevent such problems from occurring again.

(2) It is recommended that the departments to strengthen the work of articulation, to ensure that information interoperability **** enjoy. Suggested by the social sector to take the lead in the development of appropriate management methods, further improve the working mechanism, increase with the medical insurance, civil affairs, courts, public security, the Procuratorate, funeral homes, industry and commerce and other departments of communication, coordination and cooperation, regular verification of the relevant data, plug the loopholes in the work.

(c) The government is recommended to raise funds in a timely manner to cushion the arrears of pension insurance funds; the government and relevant departments to increase the field of social security violations of discipline and accountability, the results of the accountability into the annual government target assessment, and effectively ensure that the pension fund security, integrity, and effective operation.

(d) Recommended to strengthen internal control management, improve the audit mechanism. It is recommended that the social security agencies to strengthen the implementation of internal control systems, to further strengthen the pension insurance contributions to the insurance, in-service to the retirement of internal control management, while strengthening the internal audit audit before and during the incident, rather than after the recovery of responsibility, from the source, the process of handling to avoid risks. Social security agencies to strengthen the survival of institutions and retirees certified management, especially after the death of burial personnel management; urban and rural residents pension insurance management to strengthen the implementation of the annual review system, do not let the annual review of the work of a formality, go through the motions.

(e) suggested that the social security, home insurance, taxation and other departments to strengthen the policy propaganda, to promote the general establishment of social security awareness, together with the industry and commerce, statistics and other departments to organize a county-wide inventory, to find out the number of enterprises and workers should be insured, so far not to participate in the enterprise should be mobilized to apply for the procedures for the participation of the payment of social insurance premiums; at the same time to strengthen law enforcement inspections, in accordance with the "Chinese People's Republic of China *** and the State Social Security Act" the relevant provisions, to strengthen the actual implementation of enterprises to the social insurance premiums, to ensure that the social security system is not a formality, the work of the review. At the same time, strengthen the law enforcement and inspection, according to the "Chinese People's *** and the State Social Insurance Law" relevant provisions, to strengthen the actual implementation of the effect of the inspection of enterprises to ensure that employees to participate in the legitimate rights and interests of pension insurance and enjoy the pension insurance treatment, so as to make the social security funds virtuous cycle.