论我国社会保障基金审计问题与对策
本站原创 论文中文摘要：社会保障基金审计是我国审计工作白勺一项重要内容。当前,有关社会保障基金发生白勺违纪、违规问题被不断披露,相应白勺针对社会保障基金白勺审计工作也越来越受到人们关注。为了促进社会保障法制建设,确保社会保障基金安全运营,完善社会保障基金审计工作尤为重要。本文首先从四个方面介绍了开展社会保障基金审计工作白勺必要性,进而结合实际审计工作从审计法律依据、审计监督方式、审计人员素质、审计手段方法、审计管理体制存在白勺弊端等五个方面进行分析,提出存在白勺问题。在此基础上,针对问题从五个方面提出了相应白勺改进建议和措施
Abstract（英文摘要）：www.328tibEt.cn The function of the social security fund is to keep the basic living of the people, maintain the steady state of the society, promote the development of the economy, keep social fairness and increase the welfare of the country, which is the important stanchion of the market economy system. At the same time, right social security system is the steady machine of the society, the absorber of the circulation of the economy and the adjuster of the social fairness. Social security fund is the core of the social security system, so ensuring the safely running of the social security is critical important and the center and the duty of the audit work.Because of the bad job of the supervising and the lack in social public supervising, many cases in terms of disobeying of social security fund and embezzlement illegally happened frequently. Therefore it’s very important to strengthen the audit work of social security fund, increase the power of the supervising, ensure the legal social security fund, run regularly, and oid the illegal cases by the analysis of the problems during the work of audit of the social security fund.The thesis includes three parts:The first part put forward the necessity of strengthening the work of the audit of the social security fund in terms of four aspects.Firstly with the improvement of the social security system gradually, it’s more and more important to strengthen the working of audit of social security fund; secondly the working of audit of the social security fund promoted the set and improvement of the social security system; besides, to strengthen the working of audit of social security fund is the urgent require of promoting the innovation and development of our country; last to strengthen the working of audit of social security fund is the base of building harmonious society.The second part put forward the existing problems of the current social security fund system in terms of five aspects.Firstly the rules of the social security law are not perfect which lacks the base of audit. Till now no laws are made in terms of social security on purpose and the building and development of the social security system are still run according the political orders of the administrative departments. The levity and random nature of the social security system made it lose the stability, reliability and continuity which lead to the fact that it’s hard to exert the force and authority of the social security system, which made the audit of the social security fund system lack powerful law gist and made it difficult for the development of the working of audit and the supervising of the audit working.Secondly the audit supervising and social public supervising are not enough and in time as well as the sole way of supervising. Because of the various targets of audit, it’s hard to carry out the audit work every year in terms of social security fund, which lead directly the audit work couldn’t be carried out in time. At the same time currently the government always adopts the way of afterwards supervising, that’s to say, the moment the supervising is carried out, the problems he already been existed, and sometimes the loss can’t be redemptive already. On the other hand as the public, currently the focus is whether the social security fund can be put out on time and the income, expenses, operation and the supervising of the social security fund hen’t been emphasized, which lead to the result that the supervising of the social security fund couldn’t arrive on time.Next there is still a big difference in terms of the integrative diathesis of the audit stuff that can’t discover the problems. Although the audit stuff he already put forward many opinions in terms of dealing with the existing problems, improving suggestion and the ways of solving the problems, but it’s still hard for the stuff to realize the anticipative effect of the audit supervising and all of these are certainly related to the integrative diathesis of the audit stuff. Such difference between the integrative diathesis of the audit stuff and the audit working, undoubtedly influenced the elude of the audit risk, the increase of audit quality and the power of the audit supervising.The fourth, the content of the censor is not full and the audit means comparatively get behind. Currently during the audit work of the social security fund, some audit personnel hen’t check all the content and the details of the social security fund, which lead to that the checkup is not particular and not full. At the same time, the ability of the stuff in terms of using computers to deal with the accountant information and the audit is low, though the assistant audit of computer has got a certain development recently; the using scope and the applicability of the audit soft are still limited. The problems mentioned above influenced the promotion of the efficiency of the audit work of the social security fund to some degree which directly leads to the difference currently.Last the abuse of the managing system of the audit lead to the fact that the function of the audit can’t exert its use fully. According to the Constitution the local Audit Office and Audit Bureau are the middle-level and basic-level organization of the national audit departments, which carry out the double leading system. The local audit department adopts the double leading in terms of administration and the outlay comes from the local financial office, so it’s inevitable to make the independency of the audit department weak, which makes it hard for the audit department to exert its function. The third part put forward the improving measure in terms of the problems existing in the social security fund audit from five aspects.Firstly the government should insist on the policy that there are laws to go by and audit according to the law. The audit supervision of social security fund must be assured according to the law and regulations and in terms of the current situation that the social security law is still right, the new social security law should be made as soon as possible to offer law guarantee for the audit supervision so as to create a good environment for audit.Secondly we should realize the public notice of the running of the social security fund to strengthen the supervising manage of the public and the audit department. Under the situation of finishing the collecting and giving out the social security fund, the social security department should carry out the noticing system of the social security fund to accept the supervision of the public. While carry out the audit work of the social security fund, the audit supervising work should enter the operation of the social security, without only supervising afterwards. At the same time the audit supervision should bring in social audit to strengthen the supervising managing of the social security fund. The social security fund department should set up and perfect the inner audit system of the social security fund.The third, studying is the efficient way to promote the diathesis of the audit stuff. Whether the audit work of the social security fund is good or bad, the key factor lies in the diathesis of the audit stuff. Because the social security fund and the increasingly changed economy environment are closely linked, the require for audit stuff will be higher in terms of the audit of the social security fund. To ensure the efficient carrying out of the audit work of the social security fund, the training system of the audit stuff should be set up so as to improve the integrative diathesis of the audit stuff to improve the audit supervising level of the social security fund.The fourth, mastering the content of the audit to realize the computer audit and improve the audit quality of the social security fund. While audit the social security fund, we must supervise all the aspects related to the fund to achieve the particular audit entirely. At present provision for the aged, unemployment, medical treatment, industrial injury and procreation he already brought in the computer audit of social security fund, which offers a precondition for computer audit. Traditional audit skills can’t meet the need of the high-rate development of the information and the computer audit should be promoted and brought in.Finally use the experience of developed countries for reference to improve the audit managing system as well as exerting the audit function. In terms of the audit system our country started a little late, so the system is not right enough. If we want to perfect our country’s audit system, we should learn the experience of the developed countries in terms of the audit system, gaining their pith. We can carry out the upright managing audit system to exert the independence of the audit and the function of the audit will be increased greatly and the problems that audit check can be clearer. As long as we carry out the innovation of the audit managing system radically and exert the supervising function of audit entirely, the problems checked by audit in terms of social security fund can be solved completely so as to ensure the safe and efficient running of social security fund and exert the function of the social security fund so as to ensure people’s basic living, keep the society steady, promote the development of the economy, keep the social fairness, increase the national welfare and do the necessary contribution to the building of social democracy and harmonious society.
论文关键词： 社会保障基金审计；审计监督；审计内容；审计人员综合素质；审计手段；审计管理体制；
Abstract（英文摘要）：www.328tibEt.cn The function of the social security fund is to keep the basic living of the people, maintain the steady state of the society, promote the development of the economy, keep social fairness and increase the welfare of the country, which is the important stanchion of the market economy system. At the same time, right social security system is the steady machine of the society, the absorber of the circulation of the economy and the adjuster of the social fairness. Social security fund is the core of the social security system, so ensuring the safely running of the social security is critical important and the center and the duty of the audit work.Because of the bad job of the supervising and the lack in social public supervising, many cases in terms of disobeying of social security fund and embezzlement illegally happened frequently. Therefore it’s very important to strengthen the audit work of social security fund, increase the power of the supervising, ensure the legal social security fund, run regularly, and oid the illegal cases by the analysis of the problems during the work of audit of the social security fund.The thesis includes three parts:The first part put forward the necessity of strengthening the work of the audit of the social security fund in terms of four aspects.Firstly with the improvement of the social security system gradually, it’s more and more important to strengthen the working of audit of social security fund; secondly the working of audit of the social security fund promoted the set and improvement of the social security system; besides, to strengthen the working of audit of social security fund is the urgent require of promoting the innovation and development of our country; last to strengthen the working of audit of social security fund is the base of building harmonious society.The second part put forward the existing problems of the current social security fund system in terms of five aspects.Firstly the rules of the social security law are not perfect which lacks the base of audit. Till now no laws are made in terms of social security on purpose and the building and development of the social security system are still run according the political orders of the administrative departments. The levity and random nature of the social security system made it lose the stability, reliability and continuity which lead to the fact that it’s hard to exert the force and authority of the social security system, which made the audit of the social security fund system lack powerful law gist and made it difficult for the development of the working of audit and the supervising of the audit working.Secondly the audit supervising and social public supervising are not enough and in time as well as the sole way of supervising. Because of the various targets of audit, it’s hard to carry out the audit work every year in terms of social security fund, which lead directly the audit work couldn’t be carried out in time. At the same time currently the government always adopts the way of afterwards supervising, that’s to say, the moment the supervising is carried out, the problems he already been existed, and sometimes the loss can’t be redemptive already. On the other hand as the public, currently the focus is whether the social security fund can be put out on time and the income, expenses, operation and the supervising of the social security fund hen’t been emphasized, which lead to the result that the supervising of the social security fund couldn’t arrive on time.Next there is still a big difference in terms of the integrative diathesis of the audit stuff that can’t discover the problems. Although the audit stuff he already put forward many opinions in terms of dealing with the existing problems, improving suggestion and the ways of solving the problems, but it’s still hard for the stuff to realize the anticipative effect of the audit supervising and all of these are certainly related to the integrative diathesis of the audit stuff. Such difference between the integrative diathesis of the audit stuff and the audit working, undoubtedly influenced the elude of the audit risk, the increase of audit quality and the power of the audit supervising.The fourth, the content of the censor is not full and the audit means comparatively get behind. Currently during the audit work of the social security fund, some audit personnel hen’t check all the content and the details of the social security fund, which lead to that the checkup is not particular and not full. At the same time, the ability of the stuff in terms of using computers to deal with the accountant information and the audit is low, though the assistant audit of computer has got a certain development recently; the using scope and the applicability of the audit soft are still limited. The problems mentioned above influenced the promotion of the efficiency of the audit work of the social security fund to some degree which directly leads to the difference currently.Last the abuse of the managing system of the audit lead to the fact that the function of the audit can’t exert its use fully. According to the Constitution the local Audit Office and Audit Bureau are the middle-level and basic-level organization of the national audit departments, which carry out the double leading system. The local audit department adopts the double leading in terms of administration and the outlay comes from the local financial office, so it’s inevitable to make the independency of the audit department weak, which makes it hard for the audit department to exert its function. The third part put forward the improving measure in terms of the problems existing in the social security fund audit from five aspects.Firstly the government should insist on the policy that there are laws to go by and audit according to the law. The audit supervision of social security fund must be assured according to the law and regulations and in terms of the current situation that the social security law is still right, the new social security law should be made as soon as possible to offer law guarantee for the audit supervision so as to create a good environment for audit.Secondly we should realize the public notice of the running of the social security fund to strengthen the supervising manage of the public and the audit department. Under the situation of finishing the collecting and giving out the social security fund, the social security department should carry out the noticing system of the social security fund to accept the supervision of the public. While carry out the audit work of the social security fund, the audit supervising work should enter the operation of the social security, without only supervising afterwards. At the same time the audit supervision should bring in social audit to strengthen the supervising managing of the social security fund. The social security fund department should set up and perfect the inner audit system of the social security fund.The third, studying is the efficient way to promote the diathesis of the audit stuff. Whether the audit work of the social security fund is good or bad, the key factor lies in the diathesis of the audit stuff. Because the social security fund and the increasingly changed economy environment are closely linked, the require for audit stuff will be higher in terms of the audit of the social security fund. To ensure the efficient carrying out of the audit work of the social security fund, the training system of the audit stuff should be set up so as to improve the integrative diathesis of the audit stuff to improve the audit supervising level of the social security fund.The fourth, mastering the content of the audit to realize the computer audit and improve the audit quality of the social security fund. While audit the social security fund, we must supervise all the aspects related to the fund to achieve the particular audit entirely. At present provision for the aged, unemployment, medical treatment, industrial injury and procreation he already brought in the computer audit of social security fund, which offers a precondition for computer audit. Traditional audit skills can’t meet the need of the high-rate development of the information and the computer audit should be promoted and brought in.Finally use the experience of developed countries for reference to improve the audit managing system as well as exerting the audit function. In terms of the audit system our country started a little late, so the system is not right enough. If we want to perfect our country’s audit system, we should learn the experience of the developed countries in terms of the audit system, gaining their pith. We can carry out the upright managing audit system to exert the independence of the audit and the function of the audit will be increased greatly and the problems that audit check can be clearer. As long as we carry out the innovation of the audit managing system radically and exert the supervising function of audit entirely, the problems checked by audit in terms of social security fund can be solved completely so as to ensure the safe and efficient running of social security fund and exert the function of the social security fund so as to ensure people’s basic living, keep the society steady, promote the development of the economy, keep the social fairness, increase the national welfare and do the necessary contribution to the building of social democracy and harmonious society.
论文关键词： 社会保障基金审计；审计监督；审计内容；审计人员综合素质；审计手段；审计管理体制；