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近几年来,在我国广大农村都普遍建立了农村社会养老保险制度,这对促进农村经济发展和社会稳定有积极作用。最近,我们对某市农村社会养老保险基金的征收、管理、使用情况进行了审计,从中发现了一些带普遍性的问题,亟待研究解决。一、农村养老保险基金被挤占挪借占有一定比例。如某市自农村养老保险工作开展以来,被挪借挤占的金额占征收数的30%,其中地方财政出据挪借的占18%,民政部门挪借的占12%。二、层层截留农村养老保险基金收入现象较为普遍。仅从抽查的四个乡镇及所属四个办事处、四个村的情况看,1995年至1997年,共截留保费收入达79.13万元,其中乡镇级截留68.46万元,办事处截留8.20万元,村级截留2.47万元。
In recent years, the rural social old-age insurance system has been established in most rural areas in our country, which has a positive effect on promoting rural economic development and social stability. Recently, we conducted an audit on the collection, management and use of the rural social endowment insurance fund in a certain city, from which we found some problems with universality that are urgently needed to be studied and solved. First, rural pension insurance funds have been diverted to occupy a certain percentage. For example, since the development of rural endowment insurance in a certain city, the amount of loans and misappropriation accounts for 30% of the collected fees, of which 18% are borrowed by local governments and 12% by civil affairs departments. Second, the layers of interception Rural pension insurance fund income is more common. Only from the four townships sampled and the four offices and four villages under their service, from 1995 to 1997, a total of 791,300 yuan of premiums were intercepted, of which 684,600 yuan were intercepted at the township level and 82,000 yuan was seized at the office , Village-level intercept 24,700 yuan.