社会保险基金审计方式探讨

作为社会保障体系的主体，审计机关如何确保社会保险基金的安全与完整是一个全社会广泛关注的核心问题。为了全面保证社保基金的安全完整，需要加大对社保基金的审计监督力量，施行有效的控制手段。社保基金审计属于国家审计的一部分，由于社保基金的强制性、互济性和普遍性等特征，决定其在审计方式上的特殊性。

A Probe into the Auditing of Social Insurance Funds

As the mainstay of the social security system, it is a core issue of wide social concern of how auditing department ensures the security and completion of social insurance funds. It is necessary to strength the audit supervision and to implement the effective control of social insurance funds, in order to ensure the security and completion of social insurance funds to the full extent. Audit of social insurance funds is part of government audit. The audit mode of social insurance funds is special due to its features, such as compulsion, mutuality and universality. The present paper focuses on a discussion of the audit mode of social insurance funds.