CAJ | 학술논문

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。
유우부분지구사보경판궤구내공제도적결위화체후，사사회보험기금관리적안전성수도료공음질의。동시，농민공사회보험야수요일개창신성사보제도체계。인차，인발료관우사회보험내공제도건설적탐색화사고。재개소내부공제이론적기출상，분석료아국사보경판궤구내공제도건설적개황여내공제도구건적현실곤경，술설료농민공사보공작대내공제도건설적특수요구，제출료완선사보경판궤구내공제도적대책：강화사보경판궤구내공의식，진일보명학사보경판궤구급경판인원적직책，이용전자화수단공제경판풍험，건립사보경판신식구통궤제화풍험예측궤제등。
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.