随着机关事业单位养老保险改革的不断深入，作为制度基础和保障的机关事业单位养老保险基金在给付方面面临着许多实际问题。一是在人口老龄化加快的背景下，人们生育意愿的不断降低、人均寿命的逐渐提高，养老保险基金的收缴额减小的同时养老金的支出不断增加，加剧了养老保险基金收支失衡；二是统筹层次较低的机关事业单位养老保险，难以应对养老金给付的缺口；三是近期国家下调养老保险缴费比例，在一定程度上降低了养老保险基金收缴规模；以及现收现付制的转制成本和当期养老金发放压力造成个人账户空账运行等问题。以上问题使得机关事业单位养老保险基金收支缺口越来越大，与此同时由于监管的匮乏和调控机制实施力度的不够，养老金支出在管理操作上存在着不规范、不严谨的现象，在领取养老金的过程中存在着重复领取、死亡冒领和职务犯罪等冒领、骗领的情况，基本养老保险基金的流失和挤占挪用问题非常严重，基本养老金给付风险日益凸显，应引起我们的高度重视并加以防范。

本文从分析H省机关事业单位养老保险基金存在收支风险和违规操作等现状入手，在国家和人社部大力推进“互联网+”政务服务和大数据分析技术的应用这一背景下，借鉴山东省、广东省社保信息化和大数据应用实际，基于大数据思维在该省社保智能监管平台的基础上探索建立机关事业单位养老保险事先预警机制、事中监控和事后稽核的基金给付风险全流程管控体系，以期能进一步提高风险防控水平。本研究针对当前H省机关事业单位养老保险基金给付风险提出了相应的管控建议，不乏可操作性和推广价值。

The endowment insurance fund of government organs and institutions is the foundation and guarantee of maintaining the endowment insurance system of government organs and institutions. With the deepening of the reform of endowment insurance in government organs and institutions, there are many practical problems in the payment of endowment insurance funds in government organs and institutions. First, under the background of the accelerated aging of the population, the continuous decline of people's willingness to give birth, the gradual improvement of life expectancy, the decrease of the amount of pension fund collection and the continuous increase of pension expenditure, aggravating the imbalance between income and expenditure of pension fund; Second, the state has recently reduced the proportion of old-age insurance contributions, to a certain extent, reduced the scale of old-age insurance fund collection; third, the overall planning level of old-age insurance in government organs and institutions is low, so it is difficult to cope with the gap of pension payment; As well as the pay-as-you-go system conversion costs and the current pension pressure caused by the empty operation of individual accounts and other problems. The above problems make the gap between income and expenditure of pension funds in government organs and institutions getting bigger and bigger. At the same time, due to the lack of supervision and the insufficient implementation of regulation and control mechanisms, pension expenditure is not standardized and rigorous in management and operation. In the process of receiving pensions, there are cases of fraudulent claims and fraudulent claims, such as repeated collection, death and job-related crimes. The problem of loss, misappropriation and misappropriation of basic pension funds is very serious, and the risk of basic pension payment is becoming increasingly prominent. We should attach great importance to it and take precautions against it.

This paper starts with the analysis of the current situation of income and expenditure risks and illegal operation of the endowment insurance funds of government organs and institutions in H Province, under the background that the state and the Ministry of Human Resources and Social Sciences vigorously promote the application of "Internet +" government services and big data analysis technology. draw lessons from the social security informationization of Shandong Province and Guangdong Province and the application practice of big data. Based on big data's thinking, on the basis of the provincial social security intelligent supervision platform, this paper explores the establishment of the whole process management and control system of fund payment risk in advance early warning mechanism, in-process monitoring and post-audit of old-age insurance in government organs and institutions, in order to further improve the level of risk prevention and control. This study puts forward the corresponding management and control suggestions for the current payment risk of endowment insurance funds of government organs and institutions in H province, and there is no lack of maneuverability and promotion value.