| 关于加强社保基金审计监督工作的思考 |
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| 引用本文： | 朱倩.关于加强社保基金审计监督工作的思考[J].西南农业大学学报(社会科学版),2003,1(1):15-17. |
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| 作者姓名： | 朱倩 |
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| 作者单位： | 西南农业大学经济与管理学院,重庆,400716 |
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| 摘 要： | 社保基金被视为退休职工的“养命钱”必须专款专用,不可乱动。近年来,在一些地方和单位竟产生了瞒报、少缴社会保险费,骗取或违规支付社会保险金等现象。为强化社保基金管理,确保安全,维护社会的稳定,必须加强社保基金审计监督;审计监督不到位是导致我国社保基金流失,损失的主要病因。
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| 关 键 词： | 社保基金安全 内部控制 独立审计监督 |
| 修稿时间： | 2003年1月16日 |
A REFLECTION ON AUDIT SUPERVISION OVER SOCIAL SECURITY FUNDS |
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| ZHU Qian.A REFLECTION ON AUDIT SUPERVISION OVER SOCIAL SECURITY FUNDS[J].Journal of Southwest Agricultural University:Social Science Edition,2003,1(1):15-17. |
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| Authors: | ZHU Qian |
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| Abstract: | Social security fund is regarded as the "lifeline" of the retirees and should not be diverted for other purposes. However, certain units in certain places have recently been found to under - pay social security fund by deception or to gain social security fund by cheating. In order to improve its management, make sure its safety and maintain social stability, it is imperative to strengthen the audit supervision over social security fund. Inadequate audit supervision is thought to be the main cause for the losses of social security fund in China. |
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| Keywords: | safety of social security funds interior control independent audit supervision |
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