There are many problems, such as low management ability of fund income and expenditure, and no mechanism of fund budget and final accounts. At present, the social insurance fund management institutions are scattered and there are many management departments, so it is difficult to coordinate management between departments.

What are the main problems in the management of social insurance funds?

(1) Fund revenue and expenditure management needs to be strengthened.

In the actual operation and management of social insurance funds, the tax authorities only collect social insurance premiums according to the collection plan transmitted by social insurance institutions, and social insurance institutions usually don't care too much about the collection of social insurance premiums because they don't have the function of collecting social insurance premiums, so they can't really realize all the insurance that should be insured and all the accounts receivable.

Because some insured units don't realize that they pay in full and on time, they often delay again and again, which eventually leads to a large number of late payment fees, poor staff attrition, inability of units to pay fees, and intensified labor-capital conflicts.

In addition, a large part of the current fund income is now a one-time payment for the elderly, which seems to be a considerable income now, but in fact these people will retire soon, which will increase the pressure of future fund payment in the long run.

In terms of fund expenditure, although the new pension calculation and payment method seems to be more scientific and reasonable than before, in recent years, retirees receive an extra 100 yuan every year, so the earlier they retire, the more times they receive it, and the more cost-effective they are when they retire later. Therefore, the insured employees still try to retire early, but once they retire early, they lose the fund income but increase the fund expenditure and increase the risk of future fund operation.

The department responsible for paying social security benefits only cares about social security fund expenditures. They often don't ask whether there is enough money and how long it will last. In the management of capital expenditure, there will still be the idea of "getting something for nothing", and there will be lax control and neglect of management of capital expenditure.

(2) The fund budget and final accounts mechanism has not yet been formed.

Through the budget management of the collection and use of social security funds, we can enhance the government's macro-control ability, strengthen the supervision and management of social security funds, ensure the safety and integrity of social security funds, improve the operational efficiency of social security funds, and promote the sustainable development of social insurance system.

The final accounts of social security fund is a summary of the implementation of social security fund budget and an important link in the implementation of social insurance budget system. By compiling the final accounts of the social security fund, the annual income and expenditure of the social security fund can be comprehensively and completely reflected, which is conducive to analyzing and checking the budget implementation, finding out the problems existing in budget management and financial management, and then taking effective measures to strengthen budget management and providing reliable basis for leadership decision-making.

As a special social work fund, social insurance fund can not only support the economic resources of social insurance system, but also ensure the stable operation of social insurance system. Therefore, it is very important to learn the social insurance fund course well for studying the laws of social insurance management.