analysis of the social security fund audit focus（分析社会保障基金审计的重点）.doc

Analysis of the Social Security Fund audit focus Audit institutions is how to ensure the security and integrity of the social security system, the main social insurance fund has become the focus of attention of the community paper mainly discusses the focus of the audit of the Social Insurance Fund. Keywords: social security system, social insurance fund social insurance fund audit the management of the social insurance fund. At present, China is in a critical period of the construction of the social security system, how to ensure the security and integrity of the Social Insurance Fund as the main body of the social security system is a widespread concern about the core issues. The need for a social insurance fund audit. China’s sustained rapid economic growth at the same time, there are social structural contradictions, conflict of interest, the income gap, unemployment rate, the aging of a series of social problems, in order to ensure social and economic stability, healthy and coordinated development, there is an urgent need to establish of a modern social security system compatible with a market economy, however, in recent years, more than a huge amount of money involved in the social security fund illegal use of the exposure of the case, making the public social security fund management issues repeatedly become a focus of public management system, the “pan-Chief internal management and control of non-standard “external oversight absence, and so on, resulting in the social security fund is difficult to establish the effective supervision and management mechanism, standardized accounting and auditing system, information disclosure system and risk prevention mechanism. The case is difficult to change the social security fund management system, audit departments at all levels in accordance with the law on the legitimacy of the social insurance fund budget and final accounts, balance of payments, operations management, authenticity, and the effectiv