试析社保经办机构内控制度的完善——兼论农民工社保工作对内控制度提出的特殊要求  

The Analysis of the Perfection of the Internal Control Regime on Social Insurance Agencies——Also about the Special Requests on Internal Control Regime Made by Social Insurance for Migrant Worker

作　　者：王德强[1] 王阿洁[1] 

机构地区：[1]华中农业大学文法学院,湖北武汉430070

出　　处：《华中农业大学学报（社会科学版）》2013年第1期42-46,共5页Journal of Huazhong Agricultural University(Social Sciences Edition)

基　　金：国家社会科学基金项目"基于和谐稳定劳动关系构建的我国农民工权益法律保障研究"(08CFX037)

摘　　要：由于部分地区社保经办机构内控制度的缺位和滞后,使社会保险基金管理的安全性受到了公众质疑。同时,农民工社会保险也需要一个创新性社保制度体系。因此,引发了关于社会保险内控制度建设的探索和思考。在介绍内部控制理论的基础上,分析了我国社保经办机构内控制度建设的概况与内控制度构建的现实困境,述说了农民工社保工作对内控制度建设的特殊要求,提出了完善社保经办机构内控制度的对策:强化社保经办机构内控意识,进一步明确社保经办机构及经办人员的职责,利用电子化手段控制经办风险,建立社保经办信息沟通机制和风险预测机制等。Due to the absence and hysteresis of the internal control system of social insurance agen- cies in some areas, the security of social insurance fund management is left largely examined by public. Meanwhile, migrant workers need a new social insurance system different from the established one. Thus it is necessary to take an in-depth exploration on the internal regime of social insurance. Based on the introduction of the internal control theory, this paper analyzed the general condition and plight of the internal control system of social insurance agencies and the special requirements of migrant workers＇social insurance work. Finally it put forward some proposals to improve the internal control system of so- cial insurance agencies：strengthen the awareness of internal controls, further clarify the responsibilities of the social insurance agencies, use electronic means to control risk, and establish information communi- cation mechanism and risk prediction mechanism and so on.

关 键 词：社会保险 社保经办机构 内部控制 农民工 风险预测 

分 类 号：D922.5[政治法律—民商法学]