Ο Ενιαίος Φορέας Κοινωνικής Ασφάλισης - Προτάσεις για τη διασφάλιση της βιώσιμης λειτουργίας του
KeywordsΔημόσιος τομέας ; Κοινωνική ασφάλιση ; Εσωτερικός έλεγχος ; Λογιστική τυποποίηση ; Διαχείριση αποθεματικών ; Εκπαίδευση
In every rule of law, it is a duty of all citizens to contribute to social security in the sense that this promotes the public and individual interest, since through it, all social rights are activated and protected. However, on the one hand, in the Greek social security system there is a weakness of to cover qualitatively and quantitatively the social security needs, and on the other hand there is an increase of deficits over the time. This crisis is characterized as a derivative and a composite result of the state's overall functioning, as well as by a development of customer relations between state and community representatives, and the overall management of resources. The integration of insurance funds and the creation of the Single Social Security Entity were in the right direction to resolve the problem managerially. This radical reform aims at administrative efficiency, simplifying procedures and reducing bureaucracy. This thesis, on "The Single Social Security Entity - Proposals to Ensure its Sustainable Operation", aims at highlighting proposals, by studying and comparing, on a theoretical and empirical basis, factors that are important for the financial strength of the new entity and its smooth operation, such as the use of the internal control unit, right accounting and standardization for financial management, proper management of reserves, investment in educational procedures, universal application of uniform rules and procedures and the priority to serve the citizen. The survey, in order to collect data on the current situation of the organization, was conducted through interviews by experienced (current and former) executives, depending on the subject of interest of the present study, as well as through the authors personal experience among these years for the majority of the subjects. Thus, in comparison with the present situation of the organization and the scientific theories and researches, it is found that this is indeed the basis. However, although the foundation is the beginning to build a robust structure, time, effort and in-depth studies must be devoted for building and achieving the desired outcome. Suggestions such as proper implementation of: • internal audit, ensuring its independence and the proper staffing of its staff, • accounting standardization, applying the accrual principle, • management of reserves, by allowing partial liberalization of the investment of funds outside the European Union, • education, by setting up an independent and independent Social Security Academy, • and organizing transactional activities, activating the front office-back office's universal distinction and automating processes through interfaces with other entities, could ensure the viability of the Single Social Security Entity. and give added value to its work by providing high-quality services at the lowest possible cost in an environment where the principles of legality, sound administration and rational financial management are safeguarded.