最近,劳动保障部印发了《社会保险经办机构内部控制暂行办法》,将建立健全内控机制作为今年全国社会保障工作的一项重要工作。笔者现就内控机制的设计原则、业务管理模式和应用软件要求等问题谈一些自己的看法。 Recently, the Ministry of Labor and Social Security issued the Interim Measures on Internal Control of Social Security Organizations, which will establish and perfect the internal control mechanism as an important task for this year’s national social security work. I now talk about some of my own views on the design principles of internal control mechanisms, business management models and application software requirements.