我国社会保障体系正在完善中 ,社会保障基金管理与投资运营中的许多问题逐渐暴露和亟待解决 ,尤其社会保障基金投资运营风险的防范和控制 ,更是我们目前所面临的难点问题。为解决社会保障基金管理乏力、投资运营风险防范不力和保值增值不理想等问题 ,本文重点对社会保障基金风险预警、防范及审计监督系统的建立与可操作性进行研究 ,旨在建立一个有效的社会保障基金风险预警监控系统 ,确保基金投资运营的高额回报率。 Many problems in the management and operation of social security funds are gradually exposed and are being solved urgently. In particular, the prevention and control of the risks of investment and operation of social security funds is even more a difficult issue that we now face. In order to solve the problems of weak management of social security fund, ineffective prevention of investment and operation risks, and unsatisfactory value-added and hedging, this article focuses on the establishment and maneuverability of social security fund risk warning, prevention and audit supervision system, and aims to establish an effective Social Security Fund risk early warning monitoring system to ensure that the fund investment and operation of the high rate of return.