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根据国务院领导指示和审计署统一部署,去年我省审计机关对全省1998年度企业职工基本养老保险基金的征收、支付和管理情况进行了审计。同时对重点欠费企业进行了审计调查。从审计情况看,1998年度我省各级社会保险经办机构,在各级党委政府的领导下,认真贯彻“两个确保”精神,积极做好企业职工基本养老保险基金的征收、发放和管理工作,为促进全省经济发展,保持社会稳定发挥了积极的作用。但也发现在企业职工养老保险基金征收、管理和使用中存在一些亟待研究解决的问题。(一)企业欠费问题突出,基金积累幅度下降。据统计,到1998年底全省企业累计欠费22亿元,其中1998年当年欠费7.2亿元。由于企业大量欠费,导致基金积累幅度下降,抵御风险能力差。从全省情况看,到1998年底基金滚存结余39.5亿元,而当年仅结余1.06亿元。有5个市地当年出现负增长,收不抵支金额达7200多万元,个别县、区企业职工养老保险基金积累已基本
According to the directives of the State Council and the unified arrangements of the Audit Commission, the audit institutions in our province conducted an audit on the collection, payment and management of the basic endowment insurance funds for enterprises and employees of the province in 1998. At the same time, key arrears enterprises conducted an audit investigation. Judging from the audit situation, under the leadership of party committees and governments at all levels, the social insurance agencies at all levels in 1998 carefully implemented the spirit of “two guarantees” and actively implemented the collection and payment of basic endowment insurance funds for enterprise employees And management work, in order to promote the province’s economic development, maintaining social stability has played an active role. However, there are also some problems to be solved urgently in the collection, management and use of endowment insurance funds for enterprise workers. (A) outstanding business problems, the accumulation of funds decreased. According to statistics, by the end of 1998, enterprises in the province had accumulated 2.2 billion yuan in arrears, of which 720 million yuan was owed in 1998. Due to a large number of enterprises arrears, resulting in decreased fund accumulation, risk tolerance is poor. Judging from the situation in the province, by the end of 1998, the fund rolled over the balance of 3.95 billion yuan, while the balance was only 106 million yuan. There are five cities in the negative growth that year, unable to offset the amount reached 7200 million yuan, individual county, district enterprises have accumulated basic pension insurance funds