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Audit of pension fund issues and thinking

Even though some balance. But a 』, account funds are not complete. In addition, the existing pension system has been made for the cash basis of accounting based on actual income and expenditure under the current preparation of the pension fund of your entries, payable and unpaid to the company. Underpaid pension insurance and social institutions to cope with the outstanding Yun Craftiness, less pay no pension fund accounting treatment. This accounting method will be brought to the audit. Operators will also cause this edge distortion of accounting information to make payments and fund accounting business edge operator out of touch. (B) narrow the current old-age insurance coverage, according to the audit survey, mainly limited to the national pension insurance administrative institutions of state enterprises and some collective enterprises, a large number of non-state units of the basic exclusion. The Zhangye City, the private sector, food service recruit social audit survey 90% of unemployed to the labor department does not register. Homes with no sign of labor, and no social endowment insurance endowment insurance for the scope of small, hindering the rational flow of labor. Taiwan currently does not apply to long-term coexistence of various economic sectors and labor market needs of the establishment and improvement, but encourage those eyes on the employment of state-owned units, increasing the difficulty of state-owned enterprise reform restricted the conversion of enterprise management mechanism, hindering economic orderly development. (C) collection of basic Anglo difficult insurance unit to spread some companies now charge a serious one and grade T 』, positive pay is not high,[link widoczny dla zalogowanych], concealed the existence of individual enterprises, reporting of issues such as payment r capital base, coupled with recent years down the business benefits, financial constraints and other reasons,[link widoczny dla zalogowanych], the collection of pension funds more and more difficult too. The five areas of industrial and commercial enterprises Zhangye end of 2000, collection of pension payments Description audit investigation fund contribution rate of only 50%. 1.29 million disaster payment Kikinda reasons: First, China's current economic transition period many businesses in the light efficiency is poor, unable to pay: the second is due to China's current pension system is not perfect, corporate money to pay, money is not paid . Lack of social insurance institutions must be coercion; blue collection agencies are not strong sense of responsibility, poor collection. Payment agreement,[link widoczny dla zalogowanych], which do not even take each irregularities S (p 【I) old-age insurance management operations is not standardized the existing pension system is separated by region and sector development, and between central and local management of local plum neither uniform nor standardized management approach. Pension fund established in the county (city) co-ordination, but also ruined provincial co-ordination, specific co-ordinate a variety of forms, very irregular because the lack of unified management of pension fund, resulting in funds to pay there is a certain arbitrariness, even in the presence misuse, misappropriation of pension insurance fund phenomenon. =, Countermeasures and expression to test (a) establish and improve the pension fund system, reform of the current accounting method with the arrival of an aging society, establish a sound pension system as soon as possible, it is extremely urgent. And gradually standardized integrated approach to pension funds, and establish a basic old-age insurance, enterprises supplementary pension insurance and personal pension insurance reserve of Taiwan's multi-level phase Results pension insurance system. At the same time, we must reform the current pension accounting methods to cancel cash basis, the implementation of accrual. Sample may accurately reflect the process of basic pension insurance social insurance institutions and the rights and obligations between enterprises, enterprises in arrears owed by some of the social insurance institutions have the financial edge points are considered in the process of cicada in a comprehensive, accurate, and timely reflection of financial accounting and fund balance business convergence, more importantly, have the objectivity of accounting information is helpful to improve the quality of pension accounting, is conducive to a comprehensive audit, an audit objective and impartial evaluation of {blow for national laws and regulations implemented. (B) expansion of the audit covered light side, to strengthen the collection of pension insurance based Anglo auditing pension fund for the current narrow coverage, the fund collection difficult. Enterprise arrears problem. Pension fund must be to expand the coverage of the special audit investigation at the same time, according to the audit issues identified for processing. To ensure the security and integrity of funds. Earmarked funding according to law. Should pay, according to financial management (c) to further improve pension fund management mechanism, the implementation of 'Provisional Regulations on social insurance premium check the difference between the collection will move to levy San barriers, and improve the collection mechanism, strengthen the collection and management. Improve the collection rate,[link widoczny dla zalogowanych], doing TV receivables are collected. But also to effective integration of old-age social security funds Ji Jinna financial accounts, and expenditure management, and administration,[link widoczny dla zalogowanych], with the separation really set up . (Author: Zhangye Audit Office) Editor: Jiang show in GANSUUDrr-2002 ・ 2 laps
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