社保基金审计的切入点

发布时间：2018-03-26 11:52

本文选题：社保基金　切入点：经办机构　出处：《中国审计》2007年13期

【摘要】：近来,随着上海社保基金案的曝光,社会对管理和使用社保基金这个"养命钱"更加关注。审计机关作为重要的经济监督部门,肩负依法监督社会保障制度执行和社保资金的征缴、使用和管理之职,加强对社保基金的审计责无旁贷。目前,我国社会保障体系正在逐步完善,开展社保基金审计监督可以满足建立健全同经济发展水平相适应的社会保障体系要求,也是关注民生实现和谐社会的重要举措。那么,社保基金审计中应如何把握审计的切入点,迅速找到其中的漏洞和薄弱环节,使之达到事半功倍的效果呢?审计机关如何做到与时俱进进一步完善社保基金审计呢?我们请河北省迁安市粮食局杨宝臣和湖北省武穴市审计局方诚谈谈他们来自实践的看法。
[Abstract]:Recently, with the exposure of the Shanghai Social Security Fund case, the society has paid more attention to the management and use of the social security fund as "sustenance money." as an important economic supervision department, the auditing institution, It is incumbent upon us to supervise the implementation of the social security system and the collection, use and management of social security funds in accordance with the law, and to strengthen the audit of the social security fund. At present, the social security system in our country is gradually improving. The development of audit and supervision of social security funds can meet the requirements of establishing and improving the social security system commensurate with the level of economic development, and is also an important measure to pay attention to the people's livelihood and achieve a harmonious society. In the audit of social security fund, how to grasp the entry point of audit, find the loopholes and weak links quickly, so as to achieve twice the result with half the effort? How to improve the audit of social security fund with the times? We invite Yang Baochen, Grain Bureau of Qianan City, Hebei Province, and Fang Cheng, Audit Bureau of Wucao City, Hubei Province, to discuss their views from practice.
【作者单位】：河北省迁安市粮食局;
【分类号】：F239.6

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