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按《国务院关于机关事业单位工作人员养老制度改革的决定》(国发〔2015〕2号)文件的要求,全国于2014年10月全面实施机关事业单位工作人员养老保险制度。但从目前各地试点的机关事业单位社会保险业务经办机制来看,内控制度建设不够完善,执行流于形式,机关社会保险基金管理的存在安全隐患。因此,笔者认为进一步完善机关事业单位社会保险的内控制度建设迫在眉睫。
According to the requirements of the “Decision of the State Council on the Reform of Pension System for Staff and Workers of Institutions and Institutions” (Guo Fa [2015] No. 2), the national pension insurance system for staff and workers of government agencies and public institutions was fully implemented in October 2014. However, judging from the current handling mechanism of social insurance business of institutions and public institutions in various places, the construction of internal control system is not perfect enough, and the implementation of the formal and organ-managed social insurance fund management has potential safety hazards. Therefore, I believe that it is imminent to further improve the internal control system of social insurance for government institutions and public institutions.