摘要社会保险在民众生活中的地位日益突出，本文分析我国社会保险基金运营现状及其风险、构建社会保险基金风险防范体系、做出评价指标体系。解决社保基金风险防控，通过人为防控和信息技术防控手段，构建系统性和整体性的社保基金风险防控机制。建立起社保基金风险管理效果的评价指标，实现社保基金风险防控的经济性、效率性和效果性。国际社会保险发展经验表明，社会保险基金的积累主要有两种方式，即管好基金和用活基金。建立健全风险防控机制对我国社保基金健康发展意义重大。86692

毕业论文关键词：社会保险基金；风险防控；绩效管理；评价指标

The study of mechanism for preventing the risk of social insurance fund in China

Abstract Social insurance plays a more important role in people's life than before。At the core of social insurance,Social insurance studies the following five content。 Defining the relevant concepts, distinguishing different kinds, analyzing the operation status and risk of social insurance fund in our country, Setting up a system to prevent the risk of social insurance fund,building up a evaluation index system。 The social security fund risk prevention and control was solved。A systematic and integrity mechanism,which aims at preventing and controlling the risk,was created for social insurance,by the means of artificial control and information technology。To achieve the economy,efficiency and effect of the mechanism,the evaluation index is built to evaluate the result of the risk management。The development of international social insurance shows that there are two main ways for the accumulation of social insurance fund, that is to say,good managing and well use。It is of great significance to establish and improve the mechanism for the healthy development of China's social security fund。

Key words: social insurance fund; risk prevention and control; performance management; evaluating indicator

目录

0 引言 1

1 社保基金运行现状分析 2

1。1 概念界定 2

1。2 我国社会保险基金运营背景 3

2 社会保险基金面临风险分析 7

2。1 养老保险基金 8

2。2 医疗保险基金 9

2。3 失业保险基金 10

2。4 工伤保险基金 11

2。5 生育保险基金 12

3 社保基金风险防控机制构建 13

3。1 建立法律监管中的风控流程管理 13

3。2 建立财务管理中的风控流程管理 14

3。3 建立人为风险防控机制 15

3。4 建立信息风险防控机制 17

4 社保基金风险管理效果评价 18

4。1 社保基金管理绩效的内涵和评估意义 18

4。2 平衡计分卡和社会保险基金绩效相结合的可行性分析 19

4。3 平衡计分卡下社会保险基金绩效评价指标体系的构建 19

4。4 小结 24

结论 27

致谢 28

参考文献