随着养老保险事业规模的发展和人们管理意识的提高,社会养老保险基金（以下简称基金）的财务管理也出现了新的变化,不仅仅局限于组织基金筹集和分配,监督检查各项财务活动和财务计划的执行情况,而是要求具有对基金的运营全过程的会计核算、预测、决策、控制、监督、检查和分析,使整个基金运营活动按照管理者的愿望发展,那么,如何进行基金的财务管理呢?我们应该从以下四个方面来考虑: With the development of the pension insurance business and the improvement of people’s management awareness, new changes have taken place in the financial management of the social pension insurance fund (hereinafter referred to as the fund), which is not limited to the fund raising and distribution of the organization fund and the supervision and inspection of various financial activities Rather, it requires the accounting, forecasting, decision-making, control, supervision, inspection and analysis of the whole operation of the fund, so that the operation of the fund as a whole is carried out according to the manager’s wishes. How to proceed with the fund Financial management? We should consider the following four aspects: