| 社会保障基金投资运营风险预警防范问题研究 |
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| 引用本文： | 杨茁.社会保障基金投资运营风险预警防范问题研究[J].河北大学学报(哲学社会科学版),2004,29(1):60-63. |
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| 作者姓名： | 杨茁 |
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| 作者单位： | 黑龙江大学,会计系,黑龙江,哈尔滨,150080 |
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| 基金项目： | 2001～2002年度黑龙江省社会科学基金项目(01B101)。 |
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| 摘 要： | 在我国社会保障基金管理中,日常监督和中、长期预警监督系统缺损问题比较严重。由于社会保障制度在发展中因刚性增长等因素影响而潜伏着很大的财务危机,这种财务危机会随着社会经济的发展而发展。因而迫切需要加快对社会保障基金管理中财务危机的预警性系统建设。审计具有预警、监督职能,能够在很大程度上起到防范作用。
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| 关 键 词： | 社保基金 审计监督 风险防范 预警系统 |
| 文章编号： | 1005-6378(2004)01-0060-04 |
| 修稿时间： | 2003年10月18 |
Research on the Invests Operation Risk Vigilance and Advance of Social Security Funds |
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| YANG Zhuo.Research on the Invests Operation Risk Vigilance and Advance of Social Security Funds[J].Journal of Hebei University(Philosophy and Social Science),2004,29(1):60-63. |
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| Authors: | YANG Zhuo |
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| Abstract: | It is fairly more serious with the middle and long_term vigilance in advance damaged problem of monitor system that our country society guarrantees the day_to_day control in the fund management.Guarranteeing the system owing to the society because of rigidity increases wait that the factor influence is hiding very big financial affairs crisis,this kind of development and the development along with society economy of financial affairs crisis meetings in developments.Thus urgently need to quicken building to the vigilance in advance system of financial affairs crisis in the fund of society secunit management.To great extent the audit possesses the vigilance in advance and control function,can act guard against the effect. |
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| Keywords: | social security funds auditing supervision risk guard system of risk vigilance |
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