社保基金是专门针对社会保险而筹集起来的专项资金,其财务管理工作直接关系到社保基金的资产安全和营运状况,会对我国社会保障体系的构建与运行产生显著而深远的影响。文章对我国社保基金财务制度中存在的问题进行梳理,在此基础上提出一些有针对性的改进措施。 Social Security Fund is a special fund raised specifically for social insurance. Its financial management is directly related to the asset security and operation of the social security fund, which will have a significant and far-reaching impact on the construction and operation of China’s social security system. The article sorts out the problems existing in the financial system of social security funds in our country and puts forward some targeted improvements on the basis of this.