试议社会保险基金审计重点

随着党和政府对社会保险基金的高度重视,各级审计部门加大了对社保基金的监督力度。近期的社保审计实践发现,我国现行的社保基金管理存在许多缺陷,严重制约了基金保值增值目标的实现。本文根据社会保险基金的现状,对社保基金审计重点作出粗浅的探索,以达到借助外部监督力量确保基金的安全完整。

The Key Points for the Auditing of Social Insurance Fund

With the great attention from the Party and the government to the social insurance fund,the auditing departments at all levels have intensified their supervision to the social insurance fund.According to the recent practice of social insurance fund auditing,it has been found that there are still many aspects in the management of social insurance fund.This has seriously restricted the realization of the set objectives to preserve and increase the value of the fund.According to the present situation of the social insurance fund and the key points for its auditing,this paper intends to ensure the integrity by means of external supervision forces.