社保基金在维护社会稳定,促进经济发展方面发挥着重要的兜底保障作用。尽管政府及相关部门在完善制度建设和加强基金管理方面做了大量的工作,取得了很好的效果,但近日笔者在对某市社保基金进行专项审计时发现:社保基金在保值增值上还存在投资渠道狭窄,管理积极性不高,且该收的不能及时收到位,该计利息的未全计,影响了基 Social Security Fund plays an important role in safeguarding social stability and promoting economic development. Although the government and relevant departments have done a great deal of work in perfecting institutional building and strengthening fund management, and achieved good results, recently I found in a special audit of a city social security fund that the social security fund still exists on the basis of preserving and increasing value Investment channels are narrow, management enthusiasm is not high, and the income can not be received in a timely manner, the total interest of the meter is not fully accounted for, affecting the base