Part I Audit Issues Investigation Summary Report
Employment special funds, is the state in order to meet the employment aspirations of members of the community to improve their professional skills, to realize the desire for employment of the implementation of an effective measure. Since its implementation, this system has played an important role in improving employment services, strengthening vocational education, sound employment training, providing employment assistance, to meet the employment aspirations of members of society, to achieve full employment in society, to ensure social stability and harmony. However, I also found in the audit work, this system in the implementation process, there are still many policy and supervision of blind spots, should cause great concern.
First, there are major problems
(a) the lack of scientific indicators of employment special funds. Employment special funds, the state has a special purpose and a specific point of money. The main purposes of employment special funds are employment introduction subsidies, vocational training subsidies, social insurance subsidies, public welfare post subsidies, vocational skills supervision and determination of subsidies, specific employment policy subsidies, microcredit guarantee fund and microcredit guarantee loan discounts, as well as support for public **** employment services. The preparation of a plan of indicators for special funds for employment should have been based on the actual situation of the population, vocational training, job referral, social insurance, public welfare posts, skills appraisal, micro-guarantees, and support for public **** employment services in each province, city and county, and the scientific determination of the indicators for their funding plans. In practice, some places do not follow this approach, resulting in a relatively uneven distribution of special employment funds around the world.
(b) The lack of scientific employment training indicators. After the country issued the target, the province and the target, the place, city, state, county also layer by layer, and into the government's work assessment. In order to accomplish the training and employment targets set by the government, some grass-roots departments have taken the approach of fabricating training courses and participants without receiving training subsidies. For example, in some places, enterprises, technical schools and other training personnel are included in the annual target statistics, and only the training targets are met without the declaration of training subsidies. Some grass-roots communities in the organization and implementation of the training process, will be part of the age of the people do not need to be employed in the training object, only to fill the training indicators to complete the task, without considering the effect of training, resulting in unnecessary losses and waste.
(C) the defects of the relevant systems and provisions of the perfect. The current management of the use of special funds for employment provides that: "Registered unemployed persons, rural workers seeking work in the city to participate in vocational training, each person can only enjoy a vocational training subsidies per year, and shall not repeat the application." "When applying for job placement fees, job intermediaries are entitled to one job placement subsidy plan per person per year for each person eligible for free services, with no repeat applications allowed." As there is no limit to the same person each year, training schools, training specialties, professional level, so that the same person for several years to participate in the same school, the same specialty, the same level of training and the same person was introduced to the same unit for several years to the same job, the same job, etc., which invariably results in duplicate training and duplicate referrals, a waste of employment funds expenditure.
(d) Social security departments engaged in training, job placement to claim subsidies to form a monitoring blind spot. At present, there is a widespread government employment management department directly engaged in or using its qualifications, equipment and other conditions and social training or intermediary organizations and even individuals "joint" school, the formation of their own engaged in employment training, job referrals, their own supervision of their own mode of operation, and the government employment management department to participate in the distribution of its income, resulting in The subsidies for job referrals are tilted in favor of employment agencies belonging to the Employment Service Administration.
(5) The lagging behind of network construction has become a major flaw in the management mechanism. According to some countries in the network management of advanced experience, an important link is the management mechanism is relatively sound, the realization of the network system unity, through the network can understand the participants in training, as well as through the training to achieve employment and so on. At this stage, China's domestic employment management departments at all levels, training institutions and employers, are not the actual network system unity and network management, so that the employment supervision agencies and departments work there are great limitations, it is difficult to grasp and understand the training institutions around the training of which personnel, which specialties, as well as the trainees to achieve what kind of employment in the place.
Second, to strengthen the use of special funds for employment management of a few suggestions
In view of the above-mentioned special funds for employment use of management deficiencies and blind spots. The author puts forward some rough suggestions.
First, accelerate the computer information system network construction. Bottom-up implementation of social security and employment management departments, training institutions, employment agencies, employers and employment special funds revenue unit computer information system software unified network connection. This makes it easy for the supervisory authorities to monitor and control the training and employment and grasp the situation of job placement, etc., for the distribution of employment special funds to provide a reference basis.
Secondly, scientific, rational and realistic determination of the allocation of special funds for employment, employment training, training and employment indicators and tasks. Special funds allocated and issued employment training indicators and other relevant departments, should be a comprehensive survey and fully grasp the population of each place, vocational training, job referral, social insurance, public service jobs, skills assessment, micro-guarantees, support for public **** employment services and other subsidies of the real situation, relatively fair and just to issue the relevant indicators and allocation of funds, to avoid simple administrative orders, performance assessment indicators to allocate the task, breeding The company's main goal is to provide the best possible service to its customers.
Part II Audit Issues Survey Summary Report
I. Audit Supervision of New Content: Funding, Use and Management of the Basic Medical Insurance Fund
1. The idea of the reform of China's basic medical insurance system for employees is: low level, wide coverage. Both sides of the burden, the combination of unified accounts. That is, the level of basic medical insurance to the current stage of China's productivity inequality, the scope of coverage of all urban employers and employees; basic medical insurance premiums by the employer and the employee's personal burden on both sides; basic medical insurance fund to implement the dual-track operation of the management mechanism of the social integration and individual accounts. Therefore, under the guidance of this principle, the financing mode, support mode and management mode of the basic medical insurance fund are gradually being established and improved.
2. Management and utilization of the basic medical insurance fund. According to the Decision of the State Council, in order to establish and improve the management and supervision mechanism of the medical insurance fund, the basic medical insurance fund shall be managed by the social insurance agency, supervised by the financial department, and allocated by the bank. The "two lines of income and two lines of expenditure" approach to financial account management is practiced. This is not only conducive to the unified management of the social medical insurance fund, but also an important measure to ensure the safe operation of the fund. The Decision stipulates that the basic medical insurance fund shall be managed under the extra-budgetary fund management system before the establishment of the social security budget, specifically: the financial department shall open a special financial account for the medical insurance fund in the local treasury operated by the People's Bank of China, and open a special financial account for the medical insurance fund in a specialized bank, and the special account for the medical insurance fund shall be opened in a specialized bank. "The financial department shall open a special financial account for the medical insurance fund in the local treasury operated by the People's Bank of China, and a special financial account for the medical insurance fund in specialized banks, and manage the fund's income and expenditure separately. Social and medical insurance operators are required to open a "medical insurance fund income" account and a "medical insurance fund expenditure" account in a designated national commercial bank. In principle, the income account in addition to the payment of funds in the special account of the Treasury, only receipts and not expenditure; expenditure account in addition to receiving funds in the special account of the Treasury, only expenditure and not receipts.
3. Reform of the medical insurance system, the audit faces new problems and challenges. The reform of the basic medical insurance system is an urgent issue to be resolved is to establish a sound social medical insurance agency budget system, financial accounting system and audit supervision system. As the basic medical insurance fund is the majority of workers, "life support money", "life", related to the immediate interests of the majority of workers, but also related to the economic burden on the state and enterprises, therefore, the establishment of a sound and effective audit supervision mechanism is particularly important.
Second, the audit of new issues: the content and methodology of the audit of the basic medical insurance fund
As mentioned earlier, the operation of the basic medical insurance fund should constitute the most important content of the audit of the medical insurance fund. In this regard, we discussed the following issues:
1. The establishment of the basic medical insurance audit organization is an important measure to improve the audit supervision system.
To focus on the role of the government audit of the mandatory economic supervision, and in collaboration with internal audit, independent audit **** with the establishment of the basic medical insurance fund audit "networked system."
The process of basic medical insurance fund movement involves many links at different levels. This requires government audits, content audits and independent audits to fulfill their respective functions in the relevant links, and collaborate to complete the economic supervision of the management of the basic medical insurance fund.
First, the basic medical insurance fund comes from the distribution and redistribution of national income. The management fee of the basic medical insurance of the institutions comes from the national financial allocation; the medical expenses paid by the enterprises are expended before the income tax, which reduces the national financial income; the basic medical insurance fund is not enough to cover the expenses, the local financial support will be given. Therefore, the government should carry out macro-control and financial account management, at the same time, to increase the strength of government audit supervision. Give full play to the mandatory government audit supervision. Therefore, we believe that in order to ensure the collection of the basic medical insurance fund, at the same time, to monitor the use of the basic medical insurance fund, and strengthen the functional role of the government audit, it should be set up social security audit institutions, and divided into pension insurance audits, unemployment insurance audits, employees' basic medical insurance audits and other departments, and is equipped with a full-time auditor, so as to make it become one of the government audit institutions. dispatching organization. For the basic medical insurance auditor requirements, not only is a high-quality professionals, but also with medical and health expertise, but also familiar with the laws and regulations on social security.
Secondly, the internal audit of medical insurance institutions should give full play to its role, so that the internal audit of medical insurance institutions can help the organization to effectively assume their responsibilities. Since the medical insurance institutions are responsible for the collection, use and management of the basic medical insurance fund for employees, the content audit of the medical insurance institutions should be an independent and objective verification and construction activities, its goal is to increase the value of the medical insurance institutions and improve the organization's operation of the medical insurance fund. The internal audit of the health insurance organization should evaluate and improve the management of the health insurance fund by the health insurance organization through the establishment of a systematic and compliant approach to the effective management of the health insurance fund. Therefore, the content audit of the health insurance organization is an important "supervision network" in the audit supervision network system.
Similarly, in the whole audit supervision system, independent audit also plays an important role. With the reform of China's social security system, part of the accumulation model, the amount of social security funds accumulated year by year will continue to increase, in the dynamic economic conditions, the inevitable emergence of inflation. Therefore, the question of preserving and increasing the value of the social security fund will naturally be raised. Effective investment in social security funds not only preserves and increases the value of the accumulated funds, but also helps to reduce the burden on enterprises, individuals and the State. With the improvement of the social security system, the government will pay more and more attention to the investment and effective use of the basic insurance funds, so that the investment environment will be more relaxed and the ways of preserving and adding value will be more diversified. Therefore, the audit supervision of enterprises, social insurance fund management organizations and social insurance fund investment and operation institutions as well as the investment and operation of the social insurance fund, to a large extent, to be completed by the independent audit, and the role of independent audit will be more and more important.
Through the above analysis, it is not difficult to see that the audit of the basic medical insurance fund, should play "team spirit", the establishment of the fund audit system network is very necessary.
2. Employee basic medical insurance fund audit content and methodology.
The audit of the Employees' Basic Medical Insurance Fund should focus on the following aspects:
(1) The audit of the Employees' Basic Medical Insurance Fund financing. This audit focuses on the funding base and the number of participants. Because the gross salary ratio method is the basic method of medical fund-raising, at the same time, the amount of employee medical insurance premiums payable = total per capita salary in the last quarter x the number of participants x the number of months of contributions x the standard of payment, so the financing base, the number of participants and other elements should be the focus of the audit object.
(2) employees' basic medical insurance fund contribution time audit. According to regulations, the insurance agency to collect insurance premiums time is once a quarter, can also be half a year or a year to pay, generally at the end of the last quarter, the end of the year, the end of the month before the end of the process. The audit focuses on the reasons why the premiums are not available in a timely manner.
(3) the appropriateness of the basic medical insurance fund mobilization and financial account management audit. Discipline, illegal fund-raising to the behavior of the audit to ensure the rationality and effectiveness of the basic medical insurance fund-raising. At the same time, it is necessary to give full play to the mandatory government audit supervision, together with the independent audit of the financial account and medical insurance institutions to supervise the fund management behavior, to ensure that the financial account and the medical insurance institutions of the employees' basic medical insurance fund management of the scientific and effective. Should focus on the audit of the following: ① whether the basic medical insurance fund management system is sound and effective; ② basic medical insurance fund income account storage; ③ basic medical insurance fund personal account; ④ medical insurance organization content audit system established.
(4) employees basic medical insurance payment audit. Medical insurance cost payment system is a kind of insurance economic compensation system, it is through a certain way of mobilization, the formation of medical insurance fund and used for the insured to pay the medical expenses caused by the occurrence of illnesses and economic compensation for their economic losses. Appropriate and effective payment methods are the most important means of controlling the supply side of health insurance. The health insurance provider, as the carrier of medical services and health insurance, will decide how to effectively use the collected health insurance premiums and will play a key role in the direction and flow of health insurance funds. The method of payment of health insurance premiums also directly determines the incentives of the providers and affects the efficiency of the health insurance providers, the way they provide services and the quality of medical services. Therefore, the basic medical insurance premium payment audit should focus on the following aspects: ① the effectiveness of the medical fee payment method; ② the scope of medical fee expenditure; ③ the medical fee payment standard; ④ the medical fee payment structure; ⑤ the quality of service of medical institutions; ⑥ the effect of medical fee control.
(5) basic medical insurance fund value-added audit. Government auditing organizations, together with independent auditing,**** with the basic medical insurance fund balance, the fund's operation in the process of value-added audit. Should focus on auditing: ① balance fund security; ② balance fund size and structure is reasonable; ③ combined with fund operation, investment compliance; ④ balance fund value-added security, feasibility and effectiveness.
3. Exploration of EDP audit methodology for basic medical insurance fund.
"EDP" means "electronic data processing", EDP audit is the audit of the EDP information system. With the popularization of computer technology, the use of computers to carry out the reform of the basic medical insurance system for employees at the same time, the basic medical insurance fund for employees, the use and management of information systems, in the financial sector, social security departments, the basic medical insurance institutions, health management departments and medical institutions under the concerted efforts, is actively developing, and gradually put into use, is not expected to be a long time, social security funds, the management network will be built. Both EDP audit and audit networkization will bring impact and greater development to the audit of the basic medical insurance fund. But at the same time, more problems will be in front of us: the computer network will make the means of audit, technical methods, standards, criteria and so on changes, at the same time, there are also audits by the audited unit to provide information limitations, audit security is threatened and the quality of audit staff constraints and so on. This will bring a series of problems to the basic medical insurance fund audit, so there is a need to consider starting to solve these problems at the same time as the establishment of the audit system.
In the establishment of the basic medical insurance fund EDP audit system, should focus on the following considerations:
(1) the basic medical insurance fund audit system should be related to the fund mobilization, use and management mode of computer information system.
(2) the level of computer expertise of the auditors. Because, the basic medical insurance auditors to be able to master the computer as a tool, such as auditors in this regard, the overall level of limited, then consider the quality of the user can adapt to the level of audit system requirements.
(3) Improve the security of the basic medical insurance audit system.
(4) Focus on auditing the weak links in the internal control system of the basic medical insurance fund management.
Part III Summary Report on Audit Issues and Investigations
Social insurance fund (including pension insurance, unemployment insurance, medical insurance, industrial injury insurance, maternity insurance and other funds) is running smoothly and safely, and the management and use of standardization is related to the immediate interests of the insured and social stability. Ruijin City Audit Bureau in recent years, the audit results show that the operation of the social insurance fund is generally good, management, use of the increasingly standardized, but there are still the following problems:
First, the private sector employees of the old age, unemployment, industrial injury, maternity insurance participation rate is low.
At present, the majority of enterprise employees in private enterprises, private enterprises, how the situation of employees participating in the insurance, the basic representative of a county or city enterprise workers social insurance status, and Ruijin City, private enterprises to the end of December 2009, the number of people insured by the pension insurance is only 1,356 people (of which a significant portion of the former state-owned restructuring of the enterprise insured personnel), accounting for only 30% of the total number of employees; unemployment, The participation rate of unemployment, work injury and maternity insurance is even lower, less than 10%. The current situation of low insurance rate, the future of social security brings great potential problems.
Second, the difficulty of expanding social insurance.
In response to the status quo of the low rate of social insurance participation, the local government has done a lot of work, made efforts, but the effect is still not ideal, social insurance expansion is still difficult. The reason for this is that, firstly, the relevant enterprises and personnel to participate in the insurance awareness is not high, the sense of worry is not strong; secondly, the current employees and residents of the income level is still not high, most of the enterprise staff salary level is low, basically can only maintain the daily life; thirdly, the current staff frequent flow, the relevant departments should be difficult to participate in the management of personnel.
Third, the pension fund income and expenditure gap problem is difficult to solve.
Based on the above reasons and the current large increase in retirees, pension standards, higher transfer funds and transfer funds are limited, the fund balance over the years has long been used up, etc., in 2009, Ruijin City, the pension fund income and expenditure shortfall of 28 million yuan, the pressure of retiree pension payments is quite large.
Fourth, the unemployment insurance fund failed to play due social benefits.
At present, a large number of former state-owned enterprises employees due to enterprise restructuring and "unemployed", but according to the current unemployment insurance policy, the process of enterprise restructuring to give a certain number of years of service compensation for employees is not the object of unemployment benefits, resulting in a large number of employees on the one hand in a de facto unemployed, on the other hand, but also failed to enjoy the unemployment benefits. policy. Ruijin City in 2009, the number of unemployment insurance contributions 0.902 million people, while the number of people receiving unemployment benefits is only 19 people, resulting in a large number of idle unemployment insurance fund, failed to play the due social benefits, lost the original meaning of unemployment insurance, but also for the future of the unemployment insurance fund levy work to bring about a greater negative effect.
V. Low level of management services for retirees.
At present, enterprises and institutions implement local management of retirees, by community organizations to provide management services. However, due to the lack of funds for retirement management, many communities are lagging behind in the construction of hardware and software, and there are no special recreational and leisure activities for retirees, so they are unable to organize some activities for retirees, and retirees fail to experience and enjoy the benefits of socialized management and services.
Sixth, there are still some irregularities in the management and use of funds.
First, the fund account is not set up to meet the requirements, there are multiple accounts and the phenomenon of opening an account in a non-state-owned commercial bank; second, the expenditure reporting procedures are not in line with the norms, there are incomplete reporting procedures, original documents do not comply with the problem, such as in the medical insurance account there is no original medical fee vouchers, based only on the government copy of the bill, the phenomenon of direct medical expenses.
The social insurance fund benefits thousands of households, involving the immediate interests of the general public, in order to further improve the future work of social insurance, the author puts forward the following suggestions and countermeasures:
1, decision-making departments to seriously investigate and study, timely adjustment of the relevant policies on social insurance to adapt to the changing social and economic development situation, the system really people-oriented, to ensure that the scientific development of social insurance. The scientific development of social insurance.
2, the social insurance into the private enterprise entry barrier, and effectively protect the legitimate rights and interests of workers, in order to further increase the rate of social insurance participation of private enterprise workers.
3, the introduction of relevant preferential policies, simplify the insurance procedures, encourage residents, especially freelancers to actively participate in the insurance, and further increase the coverage of social insurance, so that the social insurance policy really benefit thousands of households.
4, the relevant units should be in the expansion of the collection, service, coordination and standardization of efforts, through the news media and other channels to actively carry out social insurance policy publicity, to enhance the awareness of workers to participate in the insurance.
5, improve community service facilities, improve the level of management services for retirees, the community so that retirees have not been able to experience and enjoy the benefits of socialized management services to further expand the social impact of social insurance.
6, to further strengthen the supervision of the management and use of the social insurance fund, and promote the social insurance levy management department in strict accordance with the relevant laws and regulations of the national social insurance on social insurance fund management, use, to ensure that the social insurance fund operation security.